The book takes up the concept of public accountability under the Indian Constitution and the role of the audit institutions especially the CAG in Indian polity. It discusses the effectiveness of audit reports, delving into the challenges to the Public Accounts Committee. It focuses on problems relating to audit as a result of increasing complexity of the public sector environment. Emphasising on the need for improving delivery of government programmes, it calls for audit that is proactive in assisting the government to strengthen the accountability mechanism and add value to the public sector. It throws light on importance of ethics in governance and the impact of corruption on governance.