Classification:                 Highly Technical
Type of Transaction:       G2G – Government to Government
Who may avail:                All Offices of the City Government of  San Fernando

              Pursuant to Administrative Order No. 278 dated April 28, 1992 and reiterated in Administrative Order No. 70 dated April 14, 2003, all heads of government offices, agencies, GOCCs, GFIs, SUCs and LGUs are mandated to organize an Internal Audit Service (IAS) in their respective offices. The Office of the Internal Auditor (OIA) shall be an integral part of the City Government and shall assist in the management and effective discharge of its responsibilities without intruding into the authority and mandate of the COA under the Constitution. Detached from all functions of routine operating character enumerated under Section 2 of AO 278, s. 1992, the OIA shall conduct any of the following types of audit.

Compliance Audit

             Compliance audit is the evaluation of the degree of compliance with laws, regulations, managerial policies, and operating procedures in the LGU, including compliance with accountability measures, ethical standards, and contractual obligations. (1.9.1 Compliance Audit, Internal Audit Manual for Local Government Units (2016), p. 10)

Management Audit

             Management audit is a separate evaluation of the effectiveness of internal controls adapted in the operating and support services units/systems to determine whether they achieve the control objectives over a period of time or as of a specific date. This includes the determination of the degree of compliance with laws, regulations, managerial policies, accountability measures, ethical standards, and contractual obligations covering specific timeframes. It is a review and appraisal of the systems and processes, organizational and staffing structures, operations and management practices, records, reports, and performance standards of the agencies/units covered. (1.9.2 Management Audit, Internal Audit Manual for Local Government Units (2016), p. 10)

Operations Audit

             Operations audit is a separate evaluation of the outcome, output, process, and input to determine whether government operations, programs, and projects are effective, efficient, ethical and economical, including compliance with laws, regulations, managerial policies, accountability measures, and contractual obligations. Operations audit of organizations, programs, and projects involves an evaluation of whether or not performance targets and expected results were achieved. (1.9.3 Operations Audit, Internal Audit Manual for Local Government Units (2016), p. 10)

NO FEES AND CHARGES REQUIRED.