| Category | Details |
|---|---|
| Institution | Comptroller and Auditor General of India (CAG) |
| Initiative | Centre of Excellence for Financial Audit (Hyderabad) |
| Objective | Modernize audit practices, enhance professional capability, align with global standards |
| Key Functions | - Incubator for global best practices <br> - Research & professional development <br> - Standardization of audit methodologies <br> - Integration of AI & data analytics <br> - Incorporation of ESG (Environmental, Social & Governance) criteria |
| Methodological Shift | Transition from sample-based audits to full-dataset analysis using AI |
| Announcement Date | November 19, 2025 |
| Significance | Strengthens fiscal oversight, modernizes audit frameworks, aligns with global trends in financial accountability |
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