For whom, the Comptroller and Auditor General of India works as a friend, philosopher and guide?

CAG has been conferred with the authority to audit all accounts of Government of India and to submit a report in this regard to the President, who causes the report to be tabelled in Parliament. This report is immediately referred to Public Accounts Committee (PAC) of Parliament which after a detailed study, prepares another report. This new report of PAC is placed before Parliament for discussion. That is why it is said that CAG works as friend, philosopher and guide for Public Accounts Committee.