This service audits the accounts of all Central and State government departments, P & T departments, defence, public sector organizations, railway etc. It functions within the federal structure and coordinates effectively between the Centre and the States. As the head of the organization, the Comptroller and Auditor General (CAG) is a constitutional authority with a fixed tenure.

During the career, the officer can go on deputation to various ministries, state governments, autonomous bodies, public sector organizations etc. They can also be posted at one of the two audit offices abroad- Washington or London. Presently India is one of the three countries auditing the accounts of the United Nations and a Director General of the service is based at New York for this purpose. Officers selected to this service undergo training in Shimla. They serve either in account offices in Central or State Governments or in Statutory Audit Office under the Comptroller and Auditor General (CAG). In the Junior Scale, they will be posted as an Assistant AG in the office of an Accountant General (AG). They will be posted in similar offices throughout the career; only their designation and responsibilities will keep changing. In the senior scale, they will be a Deputy AG, in the JAG and Selection Grade a Senior DAG and in the Senior Administrative Grade a full fledged AG. At the next rung are the Additional Deputy Comptroller and Auditor General. Above this is the Deputy Comptroller and Auditor General of India, who gets a Secretary’s salary. At the very top of the accounts/audit hierarchy is a constitutional authority, the Comptroller and Auditor General of India.