Dr. Khin Naing Oo, Auditor General of SAI Myanmar, hands-over the gavel to symbolize the turn-over of Chairmanship of the Association of Southeast Asian Nations Supreme Audit Institutions to Commission on Audit Chairperson Gamaliel A. Cordoba.

Manila, Philippines, 2 November 2023 - The Commission on Audit (COA) hosts the 7^th Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI) Summit from 1 to 3 November 2023 as the incoming Chairperson of the ASEANSAI for the period 2024-2025.

Established on 16 November 2011, the ASEANSAI encourages and promotes good governance within the ASEAN region. It focuses on capacity development for Supreme Audit Institutions (SAIs) of ASEAN member states and technical cooperations dealing with important and common audit issues in the ASEAN.

COA Chairperson Gamaliel A. Cordoba leads the Philippine SAI in hosting around 68 delegates from the SAIs of Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand, and Vietnam. Dr. Khin Naing Oo, Auditor General of SAI Myanmar; Dr. Isma Yatun, Auditor General of SAI Indonesia; Ms. Datuk Wan Suraya Wan Mohd Radzi, Auditor General of SAI Malaysia; Dato Paduka Haji Yusop bin Haji Mahmud, Auditor General of SAI Brunei; Mr. Viengthavisone THEPHACHANH, President of SAI Lao PDR; Ms. Goh Soon Poh, Auditor General of SAI Singapore; Mr. SUON Sitthy, Deputy Auditor General of SAI Cambodia; Ms. Ha Thi My Dzung, Deputy Auditor General of SAI Vietnam; and Ms. Jinda Mahuttanawat, State Audit Commissioner of SAI Thailand, lead their respective countries’ delegations.

The Commission on Audit (COA) takes a proactive stance in the prevention, detection and response to allegations of fraud in all government transactions. COA Commissioner Roland Café Pondoc explained how COA conducts fraud audit in a two-part article published recently in the PICPA Talks column of the Manila Bulletin.

Commissioner Pondoc encouraged the public to report allegations of fraud in all government transactions to COA and likewise gave helpful instructions on how the public can proceed in filing a written information, complaint or request for fraud audit before the Fraud Audit Office at the COA Central Office for agencies located in the National Capital Region or the Office of the COA Regional Directors for agencies located in the regions.

According to Commissioner Pondoc, "Any person who has knowledge that the transaction of, or the project/program/activity implemented by any government agency is tainted with fraud or anomaly, or that public officials or employees have committed or are committing fraud or anomaly in transactions involving disbursement or receipt/collection of public funds or use of government properties and other government transactions, may file for a request for fraud audit."

When fraud audit is warranted, a Special Audit Team is created to investigate the allegations of fraud. Commissioner Pondoc emphasized the difference between regular audit where audit teams perform financial, compliance, and performance audits, with fraud audit whose objectives are to render a timely and quality fraud audit report substantiated by evidence, monitor the effective implementation of the recommendations, and assure the successful prosecution of the civil, administrative and/or criminal aspect against the wrongdoers.

Commission on Audit (COA) Commissioner Roland Café Pondoc participated in the Leadership Masterclass on Supreme Audit Institution (SAI) Independence conducted by the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) together with the Organization for Economic Cooperation and Development (OECD) and the Cour des Comptes (SAI France) from 11 to 13 October 2023 at the OECD and Cour des Comptes premises in Paris, France.

Leaders of Supreme Audit Institutions participate in the IDI Leadership Masterclass on SAI Independence held at the Organization for Economic Cooperation and Development and the Cour des Comptes in Paris, France. COA Commissioner Roland C. Pondoc is at the second row, third from right.

The masterclass provides leaders of SAIs with “different perspectives on strategies, advocacy tools and potential partners, which will enable them to address risks and threats to their independence.” It aims to raise knowledge and awareness of SAI leaders on the relevance of independence of the SAI and advocate for it in their respective SAIs as well as identify the mains steps for responding to risks and challenges to SAI independence.