Commission on Audit

Officials of the Commission on Audit (COA) welcome civil society delegates of the Integrity Watch Afghanistan during a learning visit in the country from 25 to 27 June 2018. They discussed the design and implementation of the COA’s Citizen Participatory Audit program.
COA Chairperson Michael G. Aguinaldo receives a certificate of appreciation from the Asian Confederation of Institutes of Internal Auditors (ACIIA) after the plenary session held at the Philippine International Convention Center, Pasay City on 21-22 June 2018. ACIIA was represented by (from left) ACIIA Public Sector Forum for Internal Auditors Chairperson Helen T. de Guzman, Association of Government Internal Auditors President Josie Jane C. Ablir and Institute of Internal Auditors - Philippines Chairman and President Joseph Ian M. Canlas.
(From left to right) Commission on Audit (COA) Commissioner Roland C. Pondoc, COA Chairperson Michael G. Aguinaldo, 7th district of Cavite Congressman Abraham N. Tolentino, COA Regional Office IV-A Director Mario G. Lipana, and Department of Public Works and Highways (DPWH) Region IV-A Director Samson L. Hebra during the Groundbreaking Ceremony of the COA International Training Center in Tagaytay City on 21 June 2018.
COA participants at the Technical Evaluation of Infrastructure Project workshop after their successful training held at the Professional and Institutional Development Sector on 20 June 2018.
International Public Sector Accounting Standards Board Chairperson Ian Carruthers (far right) accepts a token from Commission on Audit (COA) Commissioner Roland C. Pondoc while COA Assistant Commissioner for the Government Accountancy Sector Lourdes M. Castillo and Board of Accountancy Chairperson Joel L. Tan-Torres look on during the forum on public sector accounting and financial reporting held on 31 May 2018 at the COA Professional Development Center Auditorium.
(From left to right) Royal Audit Authority (RAA) of Bhutan Assistant Auditor General Dorji Wangchuk, Ms. Sharon C. Contarciego, Ms. Ma. Theresa S. Alfanza, RAA Bhutan Senior Dzongkha Coordinator Namgay Lhendup, RAA Bhutan Senior Audit Officer Tashi Lhamo, COA Assistant Commissioner Luz L. Tolentino, RAA Bhutan Deputy Auditor General Prem Mani Pradhan, RAA Bhutan Program Officer Kangchen Karma, Ms. Arlexandria Louise F. Cariño of the Office of the COA Commissioner, RAA Bhutan Assistant Auditor General Kencho Dorji, and RAA Bhutan Program Officer Sangay Tenzin during RAA officials’ study visit on 30 May 2018.
Commission on Audit (COA) officials welcome students from the University of the Philippines National College of Public Administration and Governance during their study visit on 22 May 2018
Ms. Jacquelyn Williams-Bridgers, Chief of Party, Integrity for Investments Initiative, Philippines, United States Agency for International Development (USAID), receives a certificate of appreciation from the Commission on Audit presented by COA Chairperson Michael G. Aguinaldo, COA Commissioner Jose A. Fabia, and Commissioner Roland C. Pondoc during the close-out ceremony for USAID’s Integrity for Investments Initiative (i3)
COA Chairperson Michael G. Aguinaldo signs the Internal Auditing Standards for the Philippine Public Sector (IASPPS) with Philippine Application Guidelines (PAG) and Internal Control Standards for the Philippine Public Sector (ICSPPS) during the launch of the Standards at the Commission on Audit on 12 April 2018. Witnesses to the signing are COA Commissioners Jose A. Fabia and Roland C. Pondoc and officials of the Association of Government Internal Auditors and Institute of Internal Auditors – Philippines.

COA honors the 2019 SEDP graduates

Details: Published: 09 September 2019

Class picture of the 2019 SEDP graduates with (seated from right to the left) Assistant Commissioner Alexander B. Juliano, Commissioner Jose A. Fabia, Chairperson Michael G. Aguinaldo, Commissioner Roland C. Pondoc, and Assistant Commissioners Elizabeth S. Zosa, Winnie Rose H. Encallado, and Luz L. Tolentino taken at the COA Professional Development Center Auditorium on 29 August 2019.

The Commission on Audit held its 28th Senior Executive Development Program (SEDP) graduation ceremony for 49 COA senior executives coming from different batches/classes who had successfully defended their policy papers from 2017 to August 2019. Attended by the COA officials and families of the candidates for SEDP graduation, the simple ceremony was held at the COA Professional Development Center Auditorium on 29 August 2019.

Members of the Commission Proper (CP) headed by Chairperson Michael G. Aguinaldo, together with Commissioners Jose A. Fabia and Roland C. Pondoc, graced the event to congratulate and give their inspirational messages to the graduates. The members of the CP said the wealth of ideas that could be harnessed from the pool of policy papers will be very useful for COA as it can be used to craft new policies and kick-start further studies.

Chairperson Aguinaldo thanked and congratulated the graduates. He said, "Part of the graduates' pledge is to be a change agent as you have seen areas that really needs change. Rest assured that your proposed policy papers will be acted on sooner or later."

COA launches international standards–compliant manual on financial audit

Details: Published: 03 September 2019

Participants of the seminar on Financial Audit held at the Professional Development Center, COA, Commonwealth Ave., QC on 11-15 February 2019.

Quezon City – To improve its audit services and to enhance the degree of confidence of intended users in public financial statements, the Commission on Audit (COA) recently developed the Financial Audit Manual (FAM) that is compliant with International Standards in auditing. The FAM was subsequently adopted through COA Resolution No. 2019-004 in March 22, 2019. The manual will be launched in the Commission’s website this month of August and shall be included among the regular training courses of the COA Professional and Institutional Development Sector (PIDS) starting this year.

The Commission developed the FAM in cooperation with the Asian Development Bank (ADB) under the Regional Capacity Development Technical Assistance entitled: Enhancing the Roles of Supreme Audit Institutions in Selected Association of South East Asian Nations. The project was funded by the Japan Fund for Poverty Reduction.

The Commission worked with consultants from the ADB to develop the FAM which contains tailor-made templates for e-auditing. The partnership ensured that the FAM would be customized and adapted to guide COA auditors and audit teams in the conduct of financial audit of all agencies of the government.

Compliant with the International Standards of Supreme Audit Institutions (ISSAIs), the FAM ensures the Commission meets the expectations of stakeholders through quality audits and strengthen accountability and transparency of government. With the adoption of FAM, COA has put in place policies and procedures for its auditors which interpret and implement the standards in the context of COA.

COA gets 2018 GADtimpala Bronze award

Details: Published: 20 August 2019

"The fruits of your labor will bear the fruits of your success." - John Jones

The Commission on Audit (COA) is now reaping the benefits of its hard work and commitment to Gender and Development (GAD) as COA has been officially declared as a Bronze awardee for the GADtimpala 2018 conferred by the Philippine Commission on Women (PCW) in recognition of its significant contributions to gender equality and women empowerment especially by ensuring the judicious use GAD funds in the bureaucracy through the implementation of the GAD budget policy.

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