recent times, also doing performance and propriety audits
Performance audit
CAG focuses on whether interventions, programs, institutions are performing in accordance with principles of economy, efficiency and effectiveness and whether there is room for improvement
CAG tries to examine whether social and economy objectives associated with intervention have been achieved or not and what improvements could have been made in the same
Propriety audit
CAG examines propriety of executive actions
looks beyond formality of expenditure to highlight any case of losses and extravagant expenditure