The Commission on Audit (COA) puts emphasis on resilience and innovation in adapting to the challenges brought by the pandemic as it marks its 122nd anniversary on 8 May 2021. With the theme “Resilience and Innovation in the New Normal,” the Commission sustains quality audit performance amidst the disruptions caused by the pandemic through leveraging the use of various technologies and changes in processes and systems.
“We have tapped the use of different technologies to adapt to the pandemic situation as we transition to the new norm and to effectively and efficiently do our audit work,” Observed COA Chairperson Michael G. Aguinaldo. The Chairperson cited innovative programs such as the Machine Intelligence, Knowledge-based Audit and Experience Learning or MIKA-EL which is an envisioned artificial intelligence that provides for electronic submission of documents and assists auditors in early detection of fraud through analysis of collected digital data, and the COA Order of Execution Management Information System which is an automated system that strengthens the enforcement and monitoring of decisions on audit disallowances and charges.
“We continue to bravely face the ‘new normal’ in the performance of our mandated duties. While we continue with our work, bear in mind the circumstances of the pandemic we are in, where perhaps not all rules we apply in normal times can be applied in this ‘abnormal’ period, and where matters of substance should trump rigidities, and where observations should not lead to absurdities,” the Chairperson added. He also expressed his sympathy “for those of us who have suffered and lost loved ones” and gratitude “for those of us who continued to help and support our fellow COAns emotionally, spiritually, and financially.”
