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Courts, CAG and the Process of Conducting an Audit When the courts ask the CAG to conduct an audit, and even give the national auditor a deadline, a can of legal worms are opened. The CAG of India is the sole authority to carry out compliance, financial and performance audits. Photo: rupixen.com/Unsplash, (CC BY-SA) Law20/Jan/2021 On December 1, 2020, the Calcutta high court issued an order directing the Comptroller and Auditor General of India to initiate an audit of Cyclone Amphan-related relief distribution. This order by a division bench of Chief Justice Thottahil B. Radhakrishnan and Justice Arijit Banerjee was issued on five separate writ petitions making allegations about the discrepancies in the relief distribution. ....