Explanation:

Correct Optio: (a) Explanation:  Statement 2 is incorrect: CAG has no control over issue of money and many departments are allowed to draw money by issuing cheque without speci fi c authority from CAG. Supplementary notes: Comptroller and Auditor-General of India (CAG)  Mandated by the Constitution of India, CAG promote accountability, transparency and good governance through high quality auditing and accounting and provide independent and timely assurance to the Legislature, the Public and the Executive, that public funds are being collected and used effectively and effi ciently.  No minister can represent CAG in parliament and no minister can be called upon to take any responsibility for any actions done by him.  There shall be a Comptroller and AuditorGeneral of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from offi ce in like manner and on like grounds as a Judge of the Supreme Court.  Every person appointed to be the Comptroller and Auditor-General of India shall, before he enters upon his offi ce, make and subscribe before the President or some person appointed in that behalf by him, an oath or affi rmation according to the form set out for the purpose in the Third Schedule.  The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as speci fi ed in the Second Schedule: Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.