Commissioner Pondoc sheds light on COA’s conduct of fraud audit

Published: 6 November 2023


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.

“In the conduct of fraud audit, the Fraud Audit Reports always end up being referred to the investigating bodies, usually to the Office of the Ombudsman for the filing of cases against the persons held liable,” Commissioner Pondoc further explained.

COA’s conduct of fraud audit is a manifestation of the Commission’s proactive role in the promotion of transparency and accountability in the government. At present, numerous fraud cases recommended by COA are pending before the Sandiganbayan, competent courts, and quasi-judicial bodies for investigation and trial. #

To read Commissioner Pondoc’s two-part article, visit:

(Part 1)

(Part 2)