Basically the word 'Comptroller' is associated with the financial management of computing/accounting of the organisation/government. Auditor is entirely different. In audit also there are two types. One is internal audit which is done by the persons associated with the management of the organisation. Second type is external auditor. It is done by an independent outsider not associated with the management computing/accounting. In CAG both these functions are combined. This is the main reason, though there were some hidden compelling political reasons also, for removing the accounting functions from the CAG and entrusting it to the (CGA) during the 1970s. The transfer of accounting function as far as the Central Government is concerned, is almost complete except compiling, presentation etc. However, in many State Governments, the transfer of accounting is not yet complete. Therefore, the name “Comptroller” is still continued in CAG. Further, Constitutional amendment is also required for the change of name CAG. That might be one of the reasons why allegations were made on the involvement of CAG in some infamous scams like like "fodder scam" in some States. Now the Controller General of Accounts is the apex Accounting Authority of the Central Government and exercises the powers of the President under Article 150 of the Constitution for prescribing the forms of Accounts of the Union and State Governments on the advice of the Comptroller & Auditor General of India. Controller General of Accounts is the principal Accounts Adviser to the Government of India and is responsible for establishing and maintaining a technically sound management accounting system. He also prepares annual Appropriation Accounts (Civil) and Union Finance Accounts for presentation to the Parliament.
Incidentally, the question of spelling mistake of the word “COMPTROLLER” was raised by some readers of my book mentioned as 1 in the below note.
[ Also read my books:
1- A FRAUD IN THE INDIAN CONSTITUTION (eBOOK/PAPERBACK): http://www.amazon.in/FRAUD-INDIAN-CONSTITUTION-M-P-JOSEPH/dp/9352353986
2- LTC RULES MADE EASY: www.amazon.in/LTC-RULES-MADE-EASY--date- ebook/dp/B01JO66SLK ]