Function
The mandate of SAI India for IT audit is derived from the Constitution of India and established under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service), Act 1971. The mandate of CAG of India for Systems Audit is governed under Sections 13, 14, 16, 17, 18, 19 and 20, as the case may be, read with Section 23 of this Act.