The book provides a nuanced exploration of the Comptroller and Auditor General (CAG) of India, highlighting its pivotal role in promoting transparency and good governance. It examines CAG's domestic and international achievements and challenges, including systemic reforms prompted by its audits and global recognition from organizations like the United Nations.

It stands out in that it also addresses criticisms, such as insufficient introspection, ineffective peer reviews, and shortcomings in initiatives like Voucher Level Computerization, Combined Finance and Revenue Account and One IAAD One Audit. Through balanced analysis, it advocates for reforms like improved internal controls, transparent peer reviews, and enhanced accountability moving over to a multi member institution.

By delving into controversies like the coal block allocation and 2G spectrum audits of 2010-12 and subsequent ones, the book underscores the need for CAG to balance its mandate with developmental priorities. It aims to demystify CAG's role while fostering public awareness, providing a critical yet constructive perspective on strengthening this cornerstone of Indian democracy.