A Description of the Commission on Audit

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Region V

The Commission on Audit (COA) is the Philippines' Supreme Audit Institution. The Philippine Constitution declares its independence as a constitutional office, grants it powers to audit all accounts pertaining to all government revenues and expenditures/uses of government resources and to prescribe accounting and auditing rules, gives it exclusive authority to define the scope and techniques for its audits, and prohibits the legislation of any law which would limit its audit coverage.


We are our country’s Supreme Audit Institution committed to support the pursuit of progress and a better life for our people. We fulfill this commandment by verifying whether; all revenues are collected and duly accounted for; the use of resources is lawful; the statements produced by public administrators are true and reliable; and, by giving our people the assurance that they get value for their money. We affirm our role as a partner in nation building, providing government managers with competent, facilitative advice and assistance without compromising our independence. We are vigilant in protecting the government’s scarce resources but we recognize that speed and efficiency in government actions must not be hindered by technicalities and adherence to narrow interpretation of procedural rules. We regard our work as a vital contribution to the whole scheme of governance. We strive to pursue world-class audit service capability, availing state-of-the-art in audit technologies and international linkages, and by actively participating in international audit activities and events. All these we pledge to fulfill and to achieve under the guidance and with the blessings of the Divine Providence.


As the country’s Supreme Audit Institution, the Commission on Audit is vested by the Constitution with: the power and duty to audit and settle accounts pertaining to revenues and receipts, as well as expenditures or uses of funds and property owned or held in trust by the Government; exclusive authority to prescribe government accounting and auditing rules and regulations; responsibility to recommend measures necessary to improve the efficiency and effectiveness of government operations.

God Centeredness
We believe that the authority we exercise as auditors is "God entrusted" and therefore our highest accountability is to Him.

We perform our duties in pursuit of excellence and/or perfection.

We promise to impart to our fellow workers whatever knowledge we have acquired for the improvement of the audit services.

We recognize that the services rendered by the Commission are in response to the needs of the people and that the interest of the country shall have priority over all other considerations.

Loyalty And Respect For Authority
We pledge to remain steadfast in our sworn duty to uphold COA’s ideals out of loyalty and respect for authority and the rule of law.

Courtesy, Modesty And Humility
We believe that courtesy and modesty should be upheld and practiced at all times. We acknowledge that we do not have a monopoly of technical expertise: thus we provide advice without posing as arrogant critics of our auditees.

1.| Office of the Chairman|
| * Chief Executive Staff * Internal Audit Office * Regional Coordination Office * Public Information Office| 2.| International Relations |
| Food and Agriculture Organization of the United Nations (Philippines)| | * FAO Focal Persons * COA Travel Group * Project Working Team, IDF Grant| 3.| Office of the Commissioner I|

| * Office of the Commission Secretariat|
4.| Corporate Government Sector |
| * Cluster A * Cluster B * Cluster C|
5.| Local Government Sector|
6.| National Government Sector|
7.| Administration Sector|
| *...
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