Step 1: Understanding the role of Comptroller and Auditor General (CAG).
- The office of CAG is an independent body and is responsible for auditing government accounts, ensuring transparency and accountability in the functioning of government activities.
Step 2: Analysis of options.
- (A) The office of Comptroller and Auditor General (CAG) of India is regarded as an arm of the Parliament: This is incorrect because CAG is not considered an arm of Parliament. It is an independent constitutional body.
- (B) The Comptroller and Auditor General (CAG) has broad authority to audit the operation and finance of the governmental activities: This is correct. The CAG audits all government accounts and ensures proper use of public funds.
- (C) The CAG provides adequate funds for government activities: This is correct. The CAG does provide reports and estimates on the financial needs of government activities.
- (D) The CAG ensures the accountability of the executive to the parliament: This is correct. The CAG's reports hold the executive accountable for the management of public funds.
Step 3: Conclusion.
The correct answer is (D) B, C and D only. The statement in option (A) is incorrect, while the statements in B, C, and D are correct.