▁in ▁the ▁office . ▁ ▁Rec ruit ment ▁and ▁training ▁ ▁Rec ruit ment ▁to ▁the ▁I A & AS ▁is ▁through ▁the ▁joint ▁compet itive ▁exam in ations ▁( the ▁Union ▁Public ▁Service ▁Commission ) ▁and ▁through ▁promotion ▁from ▁the ▁sub ordinate ▁cadre . ▁Once ▁rec ru ited ▁to ▁the ▁I A & AS , ▁the ▁directly ▁rec ru ited ▁officers ▁are ▁trained ▁mainly ▁at ▁the ▁National ▁Academy ▁of ▁Aud it ▁and ▁Account s , ▁Sh im la , ▁Him ach al ▁Pr adesh , ▁India . ▁The ▁training ▁is ▁split ▁into ▁two ▁phases . ▁Ph ase - 1 ▁involves ▁giving ▁a ▁theoretical ▁background ▁to ▁the ▁students ▁on ▁concepts ▁of ▁Government ▁and ▁commercial ▁aud iting ▁and ▁account ing . ▁Ph ase - 2 ▁gives ▁emphas is ▁on ▁practical ▁training . ▁The ▁training ▁involves ▁modules ▁where ▁Officer ▁Tra ine es ▁are ▁attached ▁to ▁the ▁Reserve ▁Bank ▁of ▁India , TI SS - M umb ai , SE BI ▁the ▁National ▁Institute ▁of ▁Public ▁Fin ance ▁and ▁Policy , ▁N IF M ▁Far id abad , ▁the ▁Bureau ▁of ▁Parliament ary ▁Studies ▁and ▁the ▁Indian ▁Institute ▁of ▁Management , ▁Ah med abad . ▁The ▁Officer ▁Tra ine es ▁are ▁also ▁given ▁an ▁international ▁expos ure ▁through ▁attachment ▁with ▁London ▁School ▁of ▁Econom ics ▁and ▁Political ▁Science ▁and ▁National ▁Aud it ▁Office ▁( Un ited ▁Kingdom ). ▁ ▁San ction ed ▁strength ▁ ▁San ction ed ▁strength ▁of ▁I A & AS ▁C adre ▁ ▁Deput y ▁Com pt roller ▁and ▁Aud itor ▁General :