The Constitution enables the independent and unbiased nature of audit by the CAG by providing for:

His appointment by the President of India
Special procedure for removal (like a Supreme Court Judge)
Salary and expenses Charged (not Voted) to the Consolidated Fund of India
Disallowing his holding any other Government office after his term expires

In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.