The Commission on Audit (COA) is the Philippines Supreme Audit Institution. It is a fiscally autonomous and constitutionally independent institution headed by a Chairperson whose rank is equivalent to Auditor-General.

The Constitution gives COA the power and duty to audit and settle all government accounts, the authority to define the scope of its audit, report the financial condition and operation of Government, keep its general accounts and, as a quasi-judicial body, decide cases brought before it.

The Constitution gives COA the power and duty to audit and settle all government accounts, the authority to define the scope of its audit, report the financial condition and operation of Government, keep its general accounts and, as a quasi-judicial body, decide cases brought before it.

In carrying out these mandates, COA is anchored on four main thrust - Integrity and Independence, Organizational Efficiency, Professionalism and Competence, and Strategic Partnership and Linkages.

Strict adherence to international professional development are top priorities, and have produced COA's strong cadre of auditors and professional of the highest caliber who are fearless "servant of truth" and "worthy of public trust".