COMMISSION ON AUDIT - coa.gov.ph · COMMISSION ON AUDIT Document Code: COA -QMSM 01 QUALITY MANAGEMENT SYSTEM MANUAL Revision No.: 0 Effectivity Date: 29 Dec 2016 THIS DOCUMENT WHEN

COMMISSION ON AUDIT Document Code: COA-QMSM-01

QUALITY MANAGEMENT SYSTEM MANUAL

Revision No.: 0

Effectivity Date: 29 Dec 2016

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Contents 1. INTRODUCTION .............................................................................................................. 1

2. AGENCY PROFILE AND MANDATE ........................................................................... 1

2.1. Agency Profile ....................................................................................................... 1

2.2. Mandate ................................................................................................................... 5

3. VISION, MISSION, AND CORE VALUES .................................................................... 6

3.1. Vision ....................................................................................................................... 6

3.2. Mission .................................................................................................................... 6

3.3. Core Values ............................................................................................................ 6

4. QUALITY POLICY ........................................................................................................... 7

5. SCOPE AND APPLICATION ......................................................................................... 8

6. OPERATIONAL PROCESSES ...................................................................................... 9

6.1. Planning .................................................................................................................. 9

6.2. Audit Execution ..................................................................................................... 9

6.3. Conclusions and Reporting ............................................................................... 9

6.4. Follow-up .............................................................................................................. 10

6.5. Monitoring Quality Control on Audit Services ............................................ 10

7. INTERNAL AND EXTERNAL ISSUES ....................................................................... 11

8. PROCESSES .................................................................................................................. 12

8.1. Management Processes ..................................................................................... 13

8.1.1. Strategic Planning .................................................................................... 13

8.1.2. Internal Audit .............................................................................................. 14

8.1.3. Policy Formulation and Development ................................................. 14

8.1.4. Performance Review and Assessment ............................................... 14

8.1.5. Risk Management ..................................................................................... 16

8.1.6. Quality Assurance .................................................................................... 16

8.1.7. Communication and Stakeholder Management ................................ 17

8.1.8. Compliance Monitoring ........................................................................... 17

8.1.9. Feedback Management ........................................................................... 17

8.2. Support to Operations ......................................................................................... 18

8.2.1. Capacity Building ...................................................................................... 18

8.2.2. Human Resource Management ............................................................. 18

8.2.3. Financial Management Services ........................................................... 18



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8.2.4. Information Resources Management .................................................. 19

8.2.5. Information Technology Management ................................................ 19

8.2.6. Infrastructure Management .................................................................... 20

8.2.7. Legal Services ........................................................................................... 21

8.2.8. Procurement, and Supply and Property Management .................... 21

8.2.9. Technical Services ................................................................................... 21

8.2.10. Work Environment Management ........................................................ 21

9. RELEVANT INTERESTED PARTIES .......................................................................... 22



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1. INTRODUCTION

The COA Quality Manual (QM) defines and mandates the policies, systems and

procedures adopted to implement and continuously improve the Quality Management

System (QMS) of the Commission.

It identifies and embodies basic policies, objectives, guidelines, rules, regulations,

and standards set by the Commission in order to carry out its constitutional mandate

of a core process to provide auditing services of government resources. It defines

factors contributing to internal and external issues affecting satisfaction of interested

parties.

The COA QM, supported by documented information, aims to:

Describe the basic elements of the QMS of the Commission which shall serve as

reference in the implementation and continual improvement.

Gather client’s feedback of the Commission through satisfaction survey as a

monitoring and measuring mechanism of the implementation of the QMS.

Inform relevant interested parties of the Commission on the QMS of the

Commission.

Provide as reference of all personnel of the Commission and make them

responsible and accountable for the quality processes within their respective

jurisdiction.

The COA QM considers gender and development in the formulation of the business

process model of the Commission.

2. AGENCY PROFILE AND MANDATE

2.1. Agency Profile

The Commission on Audit, along with the Civil Service Commission and the

Commission on Elections, collectively known as the Constitutional Commissions, are

independent bodies which came into existence under the 1973 Constitution. Under

this Constitution, COA was given a broader area of audit coverage by including the

accounts of all subdivisions, agencies, instrumentalities of government and

government-owned-and-controlled corporations among those to be examined,

audited and settled. The creation of the Commission on Audit was a transformation

from a one-man General Auditing Office lead by an Auditor General established

under the Commonwealth of the Philippines in 1935 into a three-man collegial body.



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To implement the transformation, Presidential Decree No. 898 dated March 3, 1976

was passed mandating the complete reorganization of the Commission on Audit.

The 1987 Constitution maintained the independence of the Commission on Audit as

the supreme auditing arm of the Philippine government and reiterated COA’s role as

the sole official external auditor of government agencies as well as government-

owned-and-controlled corporations (GOCCs).

COA’s funding requirements for Personnel Services, Capital Outlay and

Miscellaneous and Other Operating Expenses are sourced from the General Fund of

the government as embodied in the General Appropriations Act.

As of December 31, 2016, COA’s manpower complement totals to 8,765 consisting

of 4,739 Certified Public Accountants, 208 Lawyers and 3,818 from other disciplines.

Out of the total number, 2,899 are male and 5,866 are female personnel, with 2,847

personnel stationed in the Central Office and in the various government agencies in

Metro Manila, while 5,918 are assigned in the Regional Offices nationwide.

The overall organizational structure of COA is presented below:



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The Commission Proper (CP) – consists of a Chairman and two (2)

Commissioners, who sits as the body to determine policies, promulgate rules and

regulations, and prescribe standards governing the performance by the Commission

of its powers and functions. The Chairman shall act as the presiding officer of the

Commission Proper and the Chief Executive Officer of the Commission.

The Assistant Commissioners (AsCom) – act as executive management

committee of the Commission, which shall be known as the Assistant

Commissioners’ Group. In addition, they perform oversight function and discharge

the duties and responsibilities of the respective sector where they are assigned. The

General Counsel, who is an Assistant Commissioner, performs advisory and

consultative functions and renders legal service with respect to the performance of

the functions of the Commission and the interpretation of pertinent laws and auditing

rules and regulations.

The Public Sector Accounting Standards Board (PSASB) – assists the CP in

formulating and implementing public sector accounting standards.

The Public Sector Auditing Standards Board (PSAuSB) – assists the CP in

formulating and implementing public sector auditing standards.

The Commission Secretariat (ComSec) – organizes and makes necessary

arrangements for the CP sessions, hearings and conferences. It prepares the

agenda, sets meetings and keeps the minutes of all sessions, hearings and

conferences of the CP. It disseminates and monitors implementation of

instructions/agreements as embodied in the minutes, and receives and dockets

cases for adjudication/action of the CP.

The Audit Sectors – consists of the National Government Sector (NGS), the

Corporate Government Sector (CGS), and the Local Government Sector (LGS); each

headed by an Assistant Commissioner. These sectors assist the CP/Chairperson on

matters pertaining to the audit of national government agencies (NGAs), government-

owned and/or controlled corporations (GOCCs) and local government units (LGUs).

They recommend accounting and auditing standards for NGAs/GOCCs/LGUs to the

PSASB and PSAuSB, respectively; formulate/recommend policies, rules and

regulations on government accounting and auditing including those for the prevention

of IUEEU expenditures, for consideration of the CP/Chairman. They are in-charge of

formulating plans, programs, operating standards and administrative techniques

relative to the performance of the functions of the sectors; conduct/oversee the

comprehensive audit of accounts and transactions pertaining to revenue and

receipts, expenditures and uses of funds and property and recommend measure to

improve the operations of NGAs/GOCCs/LGUs; implement auditing standards,

policies, rules and regulations in the sectors; monitor the implementation of

accounting standards, policies, rules and regulations by NGAs/GOCCs/LGUs; and

assist the GAS in the preparation of the consolidation of the annual financial report of

the NGAs/GOCCs/LGUs based on audited financial statements.



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The Operating Support Sectors – consist of various sectors that perform respective

varied administrative functions, generally described as follows:

Administration Sector (AS) – formulates, recommends and implements

policies, rules, regulations and programs on human resource management,

records management, security, maintenance of facilities and property,

procurement and management of equipment, goods and services, treasury

services, medical and dental services and other general services.

Professional and Institutional Development Sector (PIDS) – formulates,

recommends and implements policies, rules, regulations and programs on

professional development of personnel of the Commission and other

government agencies. It also formulates long-range plans for a

comprehensive and relevant training program for all personnel of the

Commission, as well as personnel of other government agencies, with

respect to the Commission rules and regulations on accounting and auditing.

Legal Services Sector (LSS) – formulates, recommends policies, rules and

regulations on matters pertaining to adjudication, legal and administrative

investigation, for consideration of the CP/Chairman. It also performs advisory

and consultative functions and renders legal services with respect to the

performance of the functions of the Commission and the interpretation of

pertinent laws, rules and regulations. In addition, it assists and collaborates

with the Office of the Ombudsman and other investigative/legal bodies in

handling cases involving the Commission.

Commission Proper Adjudication and Secretariat Support Services

Sector (CPASSSS) – consists of the following offices: Office of the Assistant

Commissioner; separate Claims and Adjudication Offices for the National,

Corporate and Local, together with the Commission Secretariat. The sector

adjudicates cases brought before the CP arising from notices of

disallowance/charge, petition for relief from money and property

accountability, money claims against the Government, condonation, and

appeals from the decision of sector heads and cluster/regional directors.

Government Accountancy Sector (GAS) – renders advice and assists the

CP/Chairman on matters pertaining to accounting and financial management

of government agencies. It assists the PSASB (Accounting) in the formulation

of accounting standards and policies for national government agencies,

government-owned and/or controlled corporations and local government

units. It is in charge of the keeping of the general accounts of the government.

Special Services Sector (SSS) – renders advice and assists the

CP/Chairman on matters pertaining to the conduct of government-wide audit



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of functions performed by government agencies; sectoral audit of programs

implemented by government agencies; variable scope of audit consistent with

the exercise by the Commission of its visitorial powers, of non-government

entities subsidized by the government or government authority, or those

required to pay levies or government share, those funded by donations

through the government, those for which the government has put up a

counterpart fund and loans guaranteed by the government, and audit of public

utilities in connection with the fixing of rates of every nature.

Systems and Technical Services Sector (STSS) – responsible for the

technical review and inspection of infrastructure projects, goods and services;

and the review of the appraisal or valuation of real properties for acquisition or

disposal, monitoring of prices of supplies, materials and equipment purchased

by the government, and maintenance of database of these prices. This sector

is also in-charge of developing and maintaining the COA’s information

system, including the development, enhancement and updating of various

application systems and hardware facilities. In addition, it undertakes the

information technology/systems audit and the development and

implementation of an e-audit approach for on-line government-wide financial

systems and the formulation/enhancement of accounting policies and

guidelines on ICT-related matters. Another function involves the rendition of

consultancy services to government agencies relative to the design,

development, installation and review of internal control and financial

information systems.

Planning, Finance and Management Sector (PFMS) – assists the CP in

formulating strategic and annual plans and programs of the Commission, and

recommends and maintains a Synchronized Planning and Programming

Systems. It develops and administers performance measurement system and

evaluates the approved plans vis-à-vis the accomplishment reports of all

sectors. It conducts periodic management analysis and recommends changes

in the organizational structure and operating procedures in the Commission.

The COA Regional Offices – consists of sixteen (16) regional offices outside of

Metro Manila. Each regional office is headed by a Regional Director who is

responsible for the audit of agencies located within the regional jurisdiction and for

transmitting the regional audit reports of agencies to the concerned Cluster Director

in the Central Office for consolidation, and the Annual Audit Reports of LGUs and

stand-alone agencies in the region to their respective heads.

2.2. Mandate

Article IX-D of the 1987 Constitution provides that the Commission on Audit is vested

with the power, authority, and duty to:



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2.2.1. Examine, audit and settle all accounts pertaining to the revenue and

receipts of, and expenditures or uses of funds and property owned or

held in trust by, or pertaining to, the government.

2.2.2. Promulgate accounting and auditing rules and regulations including

those for the prevention and disallowance of irregular, unnecessary,

excessive, extravagant or unconscionable expenditures, or uses of

government funds and properties.

2.2.3. Submit annual reports to the President and the Congress on the

financial condition and operation of the government.

2.2.4. Recommend measures to improve the efficiency and effectiveness of

government operations.

2.2.5. Keep the general accounts of government and preserve the vouchers

and supporting papers pertaining thereto.

2.2.6. Decide any case brought before it within 60 days.

2.2.7. Performs such other duties and functions as may be provided by law.

3. VISION, MISSION, AND CORE VALUES

3.1. Vision

A trustworthy, respected and independent audit institution that is an enabling

partner of government in ensuring a better life for every Filipino.

3.2. Mission

To ensure accountability for public resources, promote transparency, and help

improve government operations, in partnership with stakeholders, for the

benefit of the Filipino people.

3.3. Core Values

God Centeredness

We believe that everything comes from God and, therefore, our highest

accountability is to Him.

Patriotism

We commit to serve the interest of the Filipino people and the country which

shall have priority over all other considerations.



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Excellence

We pursue world-class audit services availing of state-of-the-art technology

in conformity with international standards and best practices.

Integrity

We discharge our mandate in adherence to moral and ethical principles and

the highest degree of honesty, independence, objectivity and

professionalism.

Professionalism

We believe in the continuous enhancement of the skills, competence and

expertise of our personnel in the basic right of every member of the

organization to self-development and well-being.

Courtesy, Modesty, and Humility

We uphold and practice courtesy, modesty and humility at all times, and

acknowledge that we do not have a monopoly of technical expertise.

Reverence for Truth and the Rule of Law

We pledge to remain steadfast in our sworn duty to uphold COA's ideals out

of reverence for truth and the rule of law.

4. QUALITY POLICY

As the nation’s Supreme Audit Institution and enabling partner of public sector

organizations, the COA is committed to pursuing organizational excellence by:

Providing audit services in conformity with the Philippine Public Sector Standards

on Auditing anchored on the International Standards of Supreme Audit

Institutions (ISSAIs) and best practices;

Adhering strictly to legal, moral and ethical principles and the highest degree of

integrity, independence, objectivity and professionalism;

Strengthening competent and empowered workforce;

Adopting and applying continuously state-of-the-art technology and approaches

towards enhancing audit services;

Complying with pertinent laws, rules and regulations, and other

applicable requirements in performing the constitutional mandates of the

Commission;

Partnering with relevant interested parties in fostering good governance;

Enhancing internal support mechanisms to the audit process; and

Ensuring continual improvement of the QMS, COA policies, rules and regulations.



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To attain this commitment, the COA monitors and reviews its quality performance

through the implementation of an effective QMS.

5. SCOPE AND APPLICATION

COA has four core processes which are key to the performance of its constitutional

mandates. These are anchored on its four Major Final Outputs. These core

processes are as follows:

Government Auditing Services

Government Accountancy Services

Government Accounting Records Custodial Services

Government Accounting and Auditing Regulations and Adjudication and Other

Legal Services

Government Auditing Services is performed by the six clusters in the Corporate

Government Sector, eight clusters in the National Government Sector and 17

Regional Offices under the Local Government Sector and two offices in the Special

Services Sector. This core process relates to the audit operations of the audit

offices in the COA Central Office and COA Regional Offices to their audit

groups/teams assigned at the government agencies.

The COA’s Quality Management System, however, initially covers Provision of

Government Auditing Services, one of four COA core processes as cited above. The

audit clusters initially covered in the QMS are as follows:

Cluster 1 – Banking and Credit, Corporate Government Sector (CGS)

Cluster 6 – Health and Science, National Government Sector (NGS)

National Capital Region, Local Government Sector (LGS)

The stations of these audit clusters and their respective audit groups/teams are

located in various sites, as follows:

Audit Clusters Address

A. Cluster 1 – Banking and Credit,

CGS

4th Floor, COA Main Building, COA Central

Office

Audit Group and Teams Appendix “A.1”

B. Cluster 6 – Health and Science,

NGS

3rd Floor, COA Main Building, COA Central

Office


C. National Capital Region, LGS 4th Floor, COA Main Building, COA Central

Office




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6. OPERATIONAL PROCESSES

The COA’s major core process, Government Auditing Services, COA’s major core

process, consist of the following key activities:

6.1. Planning

6.1.1. Sector Audit Planning

This activity will be conducted annually, supervised by the Assistant

Commissioner of each of the three audit sectors, and attended by the

Cluster/Regional Directors from the respective sectors.

General Audit Instructions containing the audit foci thrusts shall be

issued by the Assistant Commissioner of the respective audit sector

based on the results of the Sector Audit Planning.

6.1.2. Cluster/Regional Audit Planning

The Cluster/COA Regional Office conducts an annual planning attended

by the Supervising Auditors / Regional Supervising Auditors, Audit

Team Leaders and selected Audit Team Members. Based on the

results of this planning, Cluster /COA Regional Office shall develop

Operational Plan and OPCRs and issues Specific Audit Instructions to

the Supervising Auditors/Regional Supervising Auditors containing the

audit foci thrusts specific / applicable to the audit groups/teams.

6.1.3. Audit Group Planning

Based on the General Audit Instructions and Specific Audit Instructions

received from the Cluster Director/Regional Directors, the Supervising

Auditors / Regional Supervising Auditors shall conduct audit planning.

6.2. Audit Execution

This involves the gathering of evidence, evaluation on the appropriateness and

sufficiency of obtained evidence, and obtaining management justifications, as

necessary.

6.3. Conclusions and Reporting

Under this step, the results of the audits conducted are communicated to the

agency and oversight bodies. Accumulated results of financial, compliance, and

performance audits are summarized at the end of the audit. Significant



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findings, issues and observations, including misstatements, are summarized

and discussed with the agency.

At the end of the audit, the auditor prepares a written auditors’ report containing

opinion on the agency’s financial statements as well as observations arising

from the audit. The auditor’s report, addressed to the agency, clarifies facts and

issues gives management the opportunity to provide further information and

communicates with those charged with governance the observations arising

from the audit that are significant and relevant to their responsibility to oversee

the financial reporting process.

6.4. Follow-up

The auditees are responsible to act upon the audit observation and

recommendation provided by COA during the conduct of audit. To facilitate the

process, the COA has provided for a mechanism to enforce compliance of the

activity, through the Agency Action Plan on the Status of Implementation

(AAPSI) of audit recommendations. The AAPSI is a tool for the agency to

signify its action plans on the observations and recommendations provided by

the auditors.

Further, the Auditor uses Action Plan Monitoring Tool (APMT) as guide in

conducting a structured monitoring process of prior years’ recommendations on

the audit observations noted.

6.5. Monitoring Quality Control on Audit Services

To provide quality control on the delivery of audit services by the audit

groups/teams, the Cluster Director / Regional Director undertakes a review of

the conduct of audit process using quality inspection tool, and review of the

draft audit report prior to transmittal to Management using a review checklist.



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7. INTERNAL AND EXTERNAL ISSUES

The following internal and external factors are considered to affect the efficient

delivery of services in accordance with the mandate:

Political Economic

1. Peace and Order

2. Government policies

3. Current and anticipated legislations

4. International and local influences

5. Leadership in the government

6. Oversight and regulatory bodies and

policies

1. National economies and trends

2. International Credit Standing

3. Monetary and fiscal policies

Social Technology

1. Media views

2. Demographics and Man-power

complement International and

domestic relations

3. Image of the organization

4. National and organizational events

5. Internal conflicts

6. Inter and intra-agency communication

and collaboration

7. ASEAN Integration

8. Gender and Development

1. Technological developments

2. Technological capacity

3. Connectivity

4. Technological dependencies

5. Information and communications system

6. Infrastructure

Environment/Ecological

1. Natural and man-made calamities

2. Proximities to stakeholders and among offices

3. Building conditions



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8. PROCESSES

The PDCA Cycle is applicable to all auditing processes and to the quality

management system as a whole.

The above services and outcomes are defined and further described in the process map

below.



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8.1. Management Processes

8.1.1. Strategic Planning

Strategic planning is a systematic process through which an

organization agrees on, and builds commitment among key

stakeholders to priorities that are essential to its mission and are

responsive to the environment. Strategic planning guides the acquisition

and allocation of resources to achieve these priorities. It involves

articulating a vision, mission and values statement that determines the

strategic direction of the organization and determining goals and

objectives that describe how the organization intends to achieve its

vision and fulfil its mission.

In developing its Strategic Plan, the COA starts with identifying the

needs and expectations of its internal and external stakeholders,

analyzing existing COA practices, competencies and skillset of the COA

workforce; and identifying gaps between expectations and capacities of

the COA and formulates goals, objectives and initiatives to address

these gaps.



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8.1.2. Internal Audit

Internal Audit is a process done to review the operations and to

determine the extent of compliance with all statutes, regulations,

directions, instructions, delegations, and standards of the Commission.

QMS Audit

Conformance to ISO 9001:2015 requirements and established policies

and procedures are evaluated through an internal audit of the QMS. The

internal audit program for QMS is established, updated as necessary

and implemented to ensure consistent quality and continual

improvement in service delivery.

8.1.3. Policy Formulation and Development

The COA Policy Formulation and Development process involves policy

studies and research relative to professional standards and best

practices in accounting and auditing, among other related fields, to

comply with international auditing standards and keep pace with the

latest developments in the auditing profession and best practices of

other Supreme Audit Institutions.

The policy formulation and development of COA involves: (1)

formulation of the policy by the Commission Proper (CP); (2) referral to

the concerned office, sectors, etc. for feasible research, data gathering

and analysis; (3) forwarding of draft policy/proposal coming from

concerned sectors/offices to the Assistant Commissioners’ Group (ACG)

for further review/development/approval; and 4) recommendation to CP

for review or approval. This process may be recurring until final approval

of the policy by the CP.

The enforcement of policies, rules and regulations, and standards are

made through issuance of Memoranda, Circulars, Resolutions and

Orders.

8.1.4. Performance Review and Assessment

This Performance Review and Assessment process is conducted to

assess the status of accomplishment of goals set during the period. For

evaluating the performance on tasks/initiatives identified under each

objective for each of the goals enumerated in the Strategic Plan,

monitoring activities are conducted by a composite management team

and periodic reports are submitted by task/initiative leads.



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Tasks/initiatives in the strategic plan are included in the regular

operational commitments and targets of concerned sectors/offices.

The COA Strategic Performance Management System guidelines

serves as guide in implementing a systematic and organized monitoring

and evaluation of performance of sectors/offices/divisions and

individuals. The outcome of the process is the basis for the necessary

performance management interventions such as capability building as

well as input in the grant of incentives and awards.

Management Review

Management Review for the QMS is undertaken at least once a year, or

as deemed necessary, by the Chairperson with the Assistant

Commissioners Group, Directors concerned, and process owners. This

ensures continuing suitability, adequacy, effectiveness and alignment

with the Strategic Plan.

The management review shall include discussions on:

1. Matters arising from the previous management review meeting

2. Changes in external and internal issues relevant to the QMS

3. Information, including trends in:

a. Customer satisfaction and feedback from relevant interested

parties

b. Status/attainment of quality objectives

c. Process performance and conformity of products and

services

d. Nonconformities and corrective actions

e. Results of monitoring and measurement

f. Audit results

g. Performance of external providers

4. Adequacy of resources

5. Effectiveness of actions taken to address risks and opportunities

6. Opportunities for improvement

The management review outputs include decisions and actions related

to:

1. Opportunities for improvement

2. Any need for changes in the QMS

3. Resource needs



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The annual management review is done at three levels, namely:

1. Cluster/Regional Level Management Review led by the

Cluster/Regional Director concerned.

2. Assistant Commissioner’s Group Level Management Review led

by the Chair of the Assistant Commissioner’s Group.

3. Commission Level Proper Management Review led by the

Chairperson.

A documented information on these reviews is retained by the QMS

Lead.

8.1.5. Risk Management

Risk Management is a coordinated activity to direct and control an

organization with regard to risk. It carries out risk management activities

to minimize the potential impact of agency risks in achieving objectives

to create and protect stakeholders’ value, or deliver output and enhance

social outcome.

COA adopts a Risk Management Policy (RMP) that recognizes risk

management as an indispensable part of strategic planning and that

there are inherent risks in the implementation of the strategic plan. It

also recognizes the existence of uncertainties that represent both risks

and opportunities with potential to erode or enhance value of its

stakeholders. It is the policy of the Commission to address these

uncertainties through an integrated management system committed to

set the tone at the top of the organization; and adopt sound

management practices and capabilities to cascade down and embed in

the organizational culture and work processes at all levels of the

Commission.

Risk Management Process is the systematic application of management

policies, procedures and practices to the tasks of: (a) establishing the

context; (b) identifying and assessing agency risks; (c) developing risk

management strategies; (d) designing/implementing risk management

processes; (e) monitoring risk management processes’ performance;

and (f) continuously improving risk management capabilities. It is an

iterative process that, with each cycle, can contribute progressively.

8.1.6. Quality Assurance

Quality assurance (QA) review is a process undertaken by a party

independent of the audit to determine compliance by the latter of the

requirements of the PPSSA at the institutional, organizational and audit



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engagement levels, as well as those of the ISO QMS. The QA process

aims to assess the COA's existing quality control policies and

procedures against the PPSSAs, identify gaps and recommend

measures to improve these policies and procedures. It is one of the

processes undertaken by the COA to monitor its performance as a

supreme audit institution.

The QA review process includes: (1) selection of audits guided by a set

of criteria; (2) review of the desired condition for each element

(independence and legal framework, leadership and internal

governance, human resource management, audit methodology,

corporate support, continuous improvement, communication with

stakeholders, and results) using a checklist/set of questions; and, (3)

report on recommendations for identified gaps which include capacity

building interventions and policy formulation, among others.

8.1.7. Communication and Stakeholder Management

The Commission manages its relevant interested parties through

improved strategic communications and reporting, strengthened

collaboration with oversight agencies and key partners, and enhanced

citizen involvement in governance. This process also covers press

releases, responses to the queries of the stakeholders, media

conferences, and maintenance of the COA Citizen’s Desk.

8.1.8. Compliance Monitoring

This process involves monitoring and ensuring by the concerned sectors

of COA’s compliance with regulatory requirements of oversight

agencies, such as the Office of the President, Civil Service Commission,

Department of Budget and Management, Department of Finance,

Bureau of Treasury. It includes monitoring of COA’s compliance with the

audit recommendations of the external and internal auditors.

8.1.9. Feedback Management

The Feedback Management process involves gathering feedback on

client satisfaction on the QMS, processes and services being rendered

by the Commission. This procedure covers feedback from clients on

auditing processes and services rendered by concerned Auditors under

the QMS of the Commission pertaining to the “Provision of Auditing

Services”.



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8.2. Support to Operations

8.2.1. Capacity Building

Capacity Building is a process of implementing competency profiling,

and providing needs-based Human Resource programs for professional

staff development, supporting participation in trainings and knowledge

sharing activities in international organizations, and recommending

nominees to different courses under the scholarship program of the

Commission in support of gender-responsive human resource

development of the personnel of the Commission.

This process also includes other HR interventions such as coaching and

mentoring sessions which are conducted by and between supervisors

and their direct reports. These learning and development interventions

are intended to enable personnel to successfully perform their duties

and responsibilities.

8.2.2. Human Resource Management

Human Resource Management is a process of developing and

maintaining gender-responsive personnel programs involving

recruitment, selection, promotion, reshuffling, performance evaluation,

leave administration, employee relations, and welfare services. This

process also includes organizing gender-responsive activities that cater

to the health and general well-being of employees such as free medical

and dental consultations, laboratory services, conduct of medical

symposia and lectures, aerobics sessions, sports activities, and other

related physical fitness programs.

In addition, the process also includes the administration and

maintenance of human resource information systems, sex

disaggregated data, and 201 records.

8.2.3. Financial Management Services

The Financial Management Services process includes financial support

and services to concerned sectors, offices and personnel of the

Commission to carry out the following functions: (i) recommendation and

dissemination of financial policies; (ii) fund management including

monitoring of fund utilization; (iii) processing of payments and

disbursements; (iv) generation and submission of financial reports,

including performance review and evaluation of targets and

commitments; and (iv) rendition of cash management and treasury

services.



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8.2.4. Information Resources Management

The Information Resources Management process includes reproduction,

dissemination, maintenance of approved policies, rules and regulations,

guidelines, and other issuances and communications to concerned

sectors and offices. It also includes provision for adequate and safe

storage facilities for the safekeeping records, including archiving and

disposal, and issuance of clearance from records accountability.

8.2.5. Information Technology Management

The Information Technology Management process includes the

following: (i) IT Strategy Development Process; (ii) IT Investment and

Priorities; (iii) Information System (IS) Needs; (iv) IT Risk Management;

(v) IT Policies and Guidelines; and (vi) IT Performance Management.

IT Strategy Development Process

This process refers to the strategies defined in the approved Information

Systems Strategic Plan (ISSP) of the Commission covering a given

period. The ISSP describes on how the Commission intends to

strategically use IT in pursuit of its mission and functions.

IT Investment and Prioritization

This process involves various steps in obtaining and prioritizing IT

investments in support of the IT requirements of the Commission, such

as IT asset acquisition, IS development, and IT infrastructure. It takes

into consideration the aging IT infrastructure, demand for reliable

service, changing regulations, funding and resource constraints and

technology advancements.

Information System (IS) Needs

This process supports the operation of various sectors and offices in

management and decision-making in the Commission. It is usually

done in-house which starts from the IS definition of user’s

requirements up to IS implementation. It includes Database

Administration being undertaken to manage databases and application

systems, daily and monthly back-up of application and production

databases is being performed and transmitted to offsite location. It also

includes the development and maintenance of the COA Website which

provides information to all personnel of the Commission and relevant

interested parties. The Annual Audit Reports, policy issuances, CP

decisions, other reports, and relevant documents/information are



Revision No.: 0





published in the COA Website as part of the COA Website

development and maintenance.

IT Risk Management

This process includes risk management identification, assessment and

mitigation of risks related to IT which plays a critical role in IT

Governance to protect the Commission’s IT resources from IT-related

risks. It recognizes the risks that the IT environment is exposed to. It

prioritizes risks based on potential impact, puts mitigation plans in place,

and monitors these risks to minimize or eliminate barriers in achieving

the goals and objectives of the Commission.

IT Policies and Guidelines

This process involves the establishment of IT policies, guidelines and

procedures which serves as guide on the proper use and management

of IT resources and ensures protection from all threats, whether internal

or external, deliberate or accidental. It includes dissemination and

publication of these IT policies and guidelines to all personnel of the

Commission through memoranda and the COA Intranet.

IT Performance Measurement

This process includes the definition and monitoring of relevant

performance metrics to assess the utilization of IT resources and

performance of IT service delivers in the Commission. Monitoring of IT

performance is necessary to reduce the risk that IT projects will fail, thus

there is a need establish performance measures that would provide

useful and reliable information to assess the efficiency and effectiveness

of IT services/projects.

8.2.6. Infrastructure Management

The Infrastructure Management process includes the following: (i)

preparation of detailed engineering plans, estimates, specifications and

programs for infrastructure projects of the Commission; (ii) repair and

maintenance of physical assets, sports facilities, office equipment,

furniture and fixture, air conditioning, and other facilities; (iii) provision

for carpentry, masonry, painting, and utility services for fabrication and

minor repairs. It also includes transport inventory, maintenance, and

deployment transport service vehicles for use of all personnel of the

Commission.



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8.2.7. Legal Services

The Legal Services process includes advisory and consultative

functions, render legal services with respect to the performance of the

auditing services of the Commission, as well as the interpretation of

pertinent laws, rules and regulations.

8.2.8. Procurement, and Supply and Property Management

The Procurement, and Supply and Property Management process

includes procurement of supplies, materials and property, as well as

their custody, maintenance, inventory, issuance, recording, insurance,

disposal, and issuance of property clearance.

8.2.9. Technical Services

The Technical Services process includes the following: (i) conduct of

technical review and inspection of infrastructure projects, goods and

services required by the Commission; (ii) conduct of information

technology/information systems audit including the review of

procurement of Information and Communications Technology resources

and services of government agencies; and (c) evaluation of internal

control systems in government agencies, in cooperation with operating

sectors; research on the formulation, update, adoption and

implementation of the Philippine Internal Control Systems and

Philippine Internal Auditing Standards, procedures, guidelines and

approaches; and monitoring of implementation thereof; and review of

external service providers' contracts on internal control systems and

related services.

8.2.10. Work Environment Management

The Work Environment Management process includes technical and

administrative supervision over security agency personnel to ensure that

security procedures are implemented. It also includes maintenance and

proper upkeep of the working environment, cleanliness of the

surrounding grounds, and control of pests. It incorporates gender-

responsive requirements of the law, rules and regulations, such as

facilities for convenience of differently-abled persons, day care centers,

and grievance machinery, among others.



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9. RELEVANT INTERESTED PARTIES

The following are the stakeholders and their requirements that have significant

impact on the operations of the Commission:

Relevant Interested Party Relevant Requirements

Legislative Body Compliance with the reporting requirements on the

results of audit of agencies based on PD 1445

Executive Body Compliance with the reporting requirements on the

results of audit of agencies based on PD 1445

Oversight Agencies Compliance with the reporting requirements

Ombudsman Audit reports with reported malversation and fraud

deficiencies

Government Commission for

GOCCs (GCG)

Audit results affecting oversight functions that will

influence decisions of the GCG

Bureau of Internal Revenue Compliance with the Revenue regulations for the

issuance of the Certificate of Tax Withheld

Civil Service Commission Compliance with the CSC requirements on the

submission of Reports on Appointments Issued and

Reports on Separation; Applicable circulars

including the Citizens’ Charter and SPMS; Awards

and Incentive system; and SALN

Government Procurement

Policy Board (GCPB)

Procurement Monitoring Report; Annual

Procurement Plan (APP); and Supplemental APP

Philippine Commission on

Women (PCW)

Gender-responsive policies, rules and regulations;

consolidated audit observations on gender and

development (GAD); and strategic partnership and

linkages on GAD

Suppliers, Contractors,

Service Providers

Notice of Award; Purchase Order / Contract; Notice

to Proceed; issuance of Certificate of Tax Withheld

in compliance with revenue regulations; and

Certificate of Satisfactory Completion in compliance

with the Procurement Law

Bidders Bidding documents; Supplemental Bid Bulletin



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Third Party Certifying Body Conformance to the Quality Management System

(QMS) in compliance with ISO 9001:2015

requirements

Philippine Government Audit

Service Employees

Association (PhilGASEA)

Information on benefits; working conditions; and

statistics on Human Resources

Dependents of COA’s

Employees

Day care services; Survivorship benefits; Burial

benefits

COMMISSION ON AUDIT Document Code: COA-QMSM_LAGT

LIST OF AUDIT GROUPS AND TEAMS

Revision No.: 0


Page No.: 1 of 10

APPENDIX “A.1”

Cluster 1 - Banking and Credit, Corporate Government Sector

Audit Group Team

No. Agencies under the Team Address

A - Bangko

Sentral ng

Pilipinas

(BSP)

HO-01 BSP - Monetary Stability Sector

Room 608, 6th

Floor, EDPC Bldg. BSP,

Malate, Manila

HO-02 BSP - Treasury Department

HO-03 BSP - Resource Management Sector

(Comptrollership Sector)

HO-04

BSP - Resource Management Sector

(Management Services Sub-

Sector/Human Resource Sub-Sector/

Information Technology Sub Sector)

HO-05

BSP - Monetary Stability Sector (Currency

Management Sub-Sector/Regional

Monetary Affairs Sub-Sector)

HO-06

BSP - Security Plant Complex (Mint &

Refinery Operation Department/

Department of General Services/Research

& Development Group) BSP - Security Plant

Complex, East Avenue,

Quezon City

HO-07

BSP - SECURITY PLANT COMPLEX

(SPC) (Bank Notes and Security Printing

Department /Financial Services/Quality

Assurance)

HO-08 BSP - Supervision And Examination

Sector

Room 608, 6th Floor,

EDPC Building, BSP,

Malate, M. M.

NCR-01

Central Bank - Board of Liquidators

Philippine International Convention

Center, Inc.

Credit Information Corporation

B -

Development

Bank of the

Philippines

(DBP)

HO-01 DBP - Operation (Accounting) 7th Floor, DBP Building,

Senator Gil Puyat

Avenue, corner Makati

Avenue, Makati City

HO-02 DBP - Operation Sector (Disbursement

Security/Property Services Management)

HO-03

DBP - Operation Sector (Acquired

Assets/Credit Appraisal

Management/Transaction Processing)

HO-04 DBP - Financial Resource Sector



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Page No.: 2 of 10

Audit Group Team


HO-05 DBP - Financial Sector

(Investment/Treasury/ Global for Filipinos)

HO-06 DBP - Branch Banking Sector

NCR-01 DBP Metro Manila North Branches/Metro

Manila South Branches

NCR-02

Al-Amanah Islamic Investment Bank of the

Philippines

DBP Data Center, Inc.

DBP Leasing Corporation

DBP Management Corporation

Millennium Challenge Account -

Philippines

C - Land

Bank of the

Philippines

(LBP)

HO-01 LBP Operations Sector (Controllership

Group/Banking Operations Group)

21st Floor, LBP Plaza,

1598 M. H. Del Pilar

corner Dr. J. Quintos

Street, Malate, Manila

HO-02 Operations Sector (Banking Services

Group/Technology Management Group)

HO-03

LBP Agricultural & Development Lending

Sector/Corporate Banking Group/Retail

Lending Group/Loan Recovery

Department/Special Assets

Department/Lending Support Department

HO-04 LBP Treasury and Investment Banking

Sector

People's Credit and Finance Corporation

National Livelihood Development

Corporation

HO-05

LBP Agricultural And Development

Lending Sector (Lending Program

Management Group/Lending Groups)

HO-06 LBP Corporate Services Sector

HO-07 LBP Agrarian Services Group (LCDFI)

Landbank Countryside Development

Foundation, Inc.

NCR-01 LBP North NCR Branches Group, Cluster



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Page No.: 3 of 10

Audit Group Team


A

NCR-02 LBP North NCR Branches Group Cluster

C

NCR-03 LBP South NCR Branches Group Cluster

A


B


C

NCR-06

NCR-06 LBP Subsidiaries

LBP Insurance Brokerage, Inc.

LBP Leasing and FinanceCorporation

Masaganang Sakahan, Inc.

Land Bank Resources and

Development

Corporation

D -

Philippine

Deposit

Insurance

Corporation

(PDIC)

HO-01 HO - 01- Receivership and Liquidation

Sector/ Examination Resolution Sector SSS Building 6782,

Ayala Avenue corner

Rufino Street 1226,

Makati City

HO-02 HO - 02- Corporate Services

Sector/Management Services Sector

HO-03 HO - 03- Deposit Insurance Sector/Legal

Affairs Sector

GSIS Family Bank

SSS Building 6782,

Ayala Avenue corner

Rufino Street 1226,

Makati City

HO-034 Philippine Postal Savings Bank, Inc. Liwasang Bonifacio,

Manila



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Page No.: 4 of 10

APPENDIX “A.2”

Cluster 6 - Health and Science, National Government Sector

Audit

Group

Team


NGS 6-A-

DOH AG I NCR-01 DOH - OSEC General Fund 101

DOH-San Lazaro Compound,

Sta. Cruz, Manila

NCR-02 DOH - OSEC General Fund 102 DOH-San Lazaro Compound,

Sta. Cruz, Manila

NCR-03 Jose R. Reyes Memorial Medical

Center (JRRMMC) Sta. Cruz, Manila

NCR-04 Dr. Jose Fabella Memorial Hospital

(DJFMH)

Lope de Vega Street, Sta.

Cruz, Manila

NCR-05 National Children's Hospital (NCH) E. Rodriguez Avenue, Quezon

City

NCR-06 San Lazaro Hospital (SLH) San Lazaro Compound,

Quiricada, Sta. Cruz, Manila

NCR-07 Team NCR-07 Bureau of

Quarantine (BOQ)

Delgado Street, Port Area,

Manila

NCR-08 Tondo Medical Center (TMC)

Cor. Kalakal and Honorio

Lopez Blvd., Balut, Tondo,

Manila

NGS 6-B-

DOH AG II NCR-01

Center for Health Dev't. Metro

Manila (CHD-MM)

Barangay Addition Hills,

Welfareville Compound,

Mandaluyong City

NCR-02 Food and Drug Administration

(FDA)

Filinvest Corporate City,

Alabang, Muntinlupa City

NCR-03 Rizal Medical Center (RMC) Shaw Blvd., Barangay Pineda,

Pasig City

NCR-04 National Center for Mental Health

(NCMH)

Nueve de Febrero Street,

Mandaluyong City

NCR-05 Las Piñas General Hospital -

Satellite Clinic (LPGH-STC) Pulang Lupa, Las Piñas City

NCR-06 Research Institute for Tropical

Medicine (RITM)

Filinvest Corporate City,

Alabang, Muntinlupa City

NCR-07 POPCOM Acacia Lane, Welfareville

Compound, Mandaluyong City

NGS 6-C-

DOH AG III NCR-01

East Avenue Medical Center

(EAMC) Quezon City

NCR-02 Quirino Memorial Medical Center

(QMMC)

Katipunan corner P. Tuazon,

Project 4, Quezon City



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Page No.: 5 of 10

Audit

Group

Team


NCR-03 Amang Rodriguez Memorial Medical

Center (ARMMC)

Sumulong Highway, Marikina

City

NCR-04 Dr. Jose N. Rodriguez Memorial

Hospital Novaliches, Quezon City

NCR-05 San Lorenzo Ruiz Women's

Hospital (SLRWH)

Santulan, Malabon, Metro

Manila

Valenzuela Medical Center (VMC) Padrigal Street, Karuhatan,

Valenzuela City

NCR-06

National Nutrition Council (NNC)

Main/DOH Treatment and

Rehabilitation Center (TRC)-Bicutan

2332 Chino Roces Avenue

Extension, Taguig City

NGS 6-D-

DSWD AG NCR-01

DSWD-OSEC General Fund

101/Other Funds Batasan Hills, Quezon City

NCR-02 DSWD-OSEC FAPs/Fund 102 Batasan Hills, Quezon City

NCR-03 DSWD-NCR

#389 San Rafael corner

Legarda Street, Sampaloc,

Manila

NCR-04 Inter-Country Adoption Board

(ICAB)

#2 Chicago Street corner

Ermin Garcia, Brgy.

Pinagkaisahan, Cubao,

Quezon City

National Council on Disability Affairs

(NCDA)

NCDA Building, Isidora Street,

Barangay Holy Spirit, Diliman,

Quezon City

NCR-05 Council for the Welfare of Children

(CWC)

CWC No. 10, Apo Street, Sta.

Mesa Heights, Quezon City

NCR-06 Juvenile Justice and Welfare

Council (JJWC)

56 Matimtiman Street,

Teachers’ Village East,

Quezon City

NGS 6-E-

DOST AG I NCR-01 DOST OSEC

DOST Compound, General

Santos Avenue, Bicutan,

Taguig City

NCR-02 DOST NCR/Region IV-B

DOST Compound, General

Santos Avenue, Bicutan,

Taguig City

NCR-03

Philippine Atmospheric,

Geophysical and Astronomical

Services Administration (PAGASA)

Agham Road, Science Garden

Complex, Diliman, Quezon

City

NCR-04 Philippine Institute of Volcanology

and Seismology (PHIVOLCS)

C. P. Garcia Avenue, U.P.

Diliman, Quezon City



Revision No.: 0


Page No.: 6 of 10

Audit

Group

Team


NCR-05

Philippine Council for Industry,

Energy Research and Emerging

Technology Research and

Development (PCIEERD)

4 and 5 Floor, Science

Heritage Building, DOST

Compound, Bicutan, Taguig

City

NCR-06 Science Education Institute (SEI)

1st & 2nd Level Science

Heritage Building, DOST

Compound, Bicutan, Taguig

City

Science and Technology

Information Institute (STII)

General Santos Avenue,

Bicutan, Taguig City

NGS-6-F-

DOST AG II NCR-01

Information and Communication

Technology Center (ICTO)

C. P. Garcia Avenue, UP


NCR-02 Food and Nutrition Research

Institute (FNRI)

DOST Compound, Bicutan,

Taguig City

NCR-03 Metal Industry Research and

Development Center (MIRDC)



NCR-04 Industrial Technology Development

Institute (ITDI)


Taguig City

NCR-05 Philippine Textile Research Institute

(PTRI)



NCR -06 Advance Science and Technology

Institute (ASTI)

C. P. Garcia Avenue, U.P.


NCR-07 Philippine Nuclear Research

Institute (PNRI)

Commonwealth Avenue, U.P.


NGS-6-G-

DOST AG III NCR-01

Philippine Science High School-

Main (PSHS-Main)

Agham Road, Diliman,

Quezon City

NCR-02 National Academy of Science and

Technology (NAST)



Philippine Council for Health

Research and Development

(PCHRD)


Taguig City

NCR-03 Technology Application and

Promotion Institute (TAPI)



NCR-04 National Research Council of the

Philippines (NRCP)



NGS NCR-

6-H MMDA NCR-01

Metro Manila Development Authority

(MMDA)

EDSA corner Orense Street,

Makati City



Revision No.: 0


Page No.: 7 of 10

APPENDIX “A.3”

National Capital Region, Local Government Sector

Audit Group Team


Audit Group A -

Caloocan City NCR-01

General Fund, Special Accounts in

the General Fund and related VFM

Audits

Caloocan City Hall

NCR-02 Special Education Fund, Trust Fund

and related VFM Audits

NCR-03 138 Barangays and related VFM

Audits


Audits

Audit Group B -

Las Piñas City NCR-01


the General Fund, Trust Fund and

related VFM Audits

Las Piñas City Hall

NCR-02 Special Education Fund, 10

Barangays and Related VFM Audits

Audit Group C -

Makati City NCR-01



related VFM Audits

Makati City Hall




Audits

Audit Group D -

Malabon City NCR-01


the General Fund, Special Education


Malabon City Hall

NCR-02 Trust Fund, 21 Barangays and

related VFM Audits

Audit Group E -

Mandaluyong

City

NCR-01



Audits

Mandaluyong City Hall




Audits

Audit Group F -

Manila City NCR-01



Audits

Manila City Hall



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Page No.: 8 of 10

Audit Group Team


NCR-02

Special Education Fund, Trust Fund,

96 Barangays and related VFM

Audits


Audits


Audits


Audits


Audit


Audits

NCR-08 Pamantasan ng Lungsod ng Maynila

Audit Group G -

Marikina City NCR-01


the General Fund, 6 Barangays and

related VFM Audits

Marikina City Hall

NCR-02



Audits

Audit Group H -

Muntinlupa City NCR-01

General Fund and related VFM

Audits Muntinlupa City Hall

NCR-02

Special Accounts in the General

Fund, Trust Fund and related VFM

Audits

NCR-03 Special Education Fund, 9 Barangays


Audit Group I -

Navotas City NCR-01



Audits

Navotas City Hall

NCR-02



Audits

Audit Group J -

Parañaque City NCR-01



Audits

Parañaque City Hall





Revision No.: 0


Page No.: 9 of 10

Audit Group Team



Audits

Audit Group K -

Pasay City NCR-01



Audits

Pasay City Hall


Barangays and related VFM Audits


related VFM Audits

Audit Group L -

Pasig City NCR-01



Audits

Pasig City Hall




related VFM Audits

Audit Group M -

Quezon City NCR-01

General Fund, Other Special

Accounts in the General Fund and

related VFM Audits

Quezon City Hall

NCR-02

Local Economic Enterprises and

Public Utilities and related VFM

Audits

NCR-03 Trust Fund, QC General Hospital and

related VFM Audits




Audits

Audit Group N -

San Juan City NCR-01



related VFM Audits

San Juan City Hall



Audit Group O -

Taguig City and

Municipality of

Pateros

NCR-01


the General Fund, and related VFM

Audits

Taguig City Hall





Revision No.: 0


Page No.: 10 of 10

Audit Group Team



Audits

NCR-04 Pateros, 10 Barangays and related

VFM Audits Pateros Municipal Hall

Audit Group P -

Valenzuela City NCR-01



related VFM Audits

Valenzuela City Hall



COMMISSION ON AUDIT Document Code: COA-QMSM-Template-01_QMR

QUALITY MANAGEMENT REVIEW REPORT

Revision No.: 0



AGENDA Date: 1. Status of Action from previous Management Review 2. External and internal issues that are relevant to the QMS 3. Customer Feedback/Satisfaction Data Results and

Analysis 4. Feedback from relevant interested parties 5. Status of Performance vis-à-vis Quality Objectives/Plan 6. Cross reference to SPCR, OPCR and DPCR

results/status 7. Nonconformities and corrective actions via RFAs and RFA

Registry 8. Relevant trends related to operational processes 9. QMS Internal Audit results 10. Performance of external providers

JO, Service Provider, Consultant, Resource Person etc. 11. Resource issues/needs and status 12. Effectiveness of actions to identified risks via Risk

Registry 13. Risks and Opportunities 14. Suitability of the Quality Policy 15. Changes Affecting the QMS (if any)

16. Recommendations for Improvement

Period Covered:

Next Review Date:

Prepared by:

QMS Leader / Date

Approved by:

Chairperson / Date

Copy Furnished:

Expected Outputs Documented Information on decisions and actions related to: 1. Resource Needs 2. Any need for changes in QMS 3. Opportunities for Improvement

Notes for this MR Report:

provide meeting highlights/discussion per topic

ensure documented remarks, comments, action plans etc. from people and Management

cross-refer to previous meeting minutes, as applicable

attach supporting documents to this report

attach Attendance Sheet

PROCESS PERFORMANCE AND SERVICE CONFORMITY VIS-À-VIS QUALITY OBJECTIVES AND PLANS

No. Objectives and Targets (Per Department)

Status of Attainment

Corrections / Corrective Actions Taken

Top Management Comments / Recommendations

QMS PERFORMANCE VIA IQA No.

IQA Findings Statistics Actions Taken Statistics (Status and Impact)

Top Management Comments / Recommendations

Next Steps



Revision No.: 0



CLIENT SATISFACTION ANALYSIS

Tools used for analysis

Criteria and rating scale used

No. Client Satisfaction Feedback / Relevant Findings

Analysis / Recommendation

Action / Improvement Plan

Responsibility / Target Date

a. Client Satisfaction Survey Findings

b. Focus Group Discussion

c. Other means

NONCONFORMITIES AND CORRECTIVE ACTION

No. RFA Statistics (Brief Description)

Actions Taken Statistics (Status and Impact)

Top Management Comments / Recommendations Next Steps



Revision No.: 0



RISKS AND OPPORTUNITIES No. Identified Risks Source Action Plan Next Steps

CHANGES AFFECTING THE QMS No. Description Impact Mitigating Action

OPPORTUNITIES FOR IMPROVEMENT

No. Suggestion / Improvement Opportunity Top Management Comments /

Recommendations

OTHER CONCERNS

No.

COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP

RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS

Revision No.: 0



INSTITUTION/ORGANIZATION/

COMPANY NAME

ISSUES/NEEDS ACTION PLANS TO ADDRESS

ISSUES/NEEDS

TIMELINES RESPONSIBLE

UNIT/OFFICE

Office of the President

Office of the Vice President

Governance Commission in

Government-Owned and

Controlled Corporations

Local Chief Executive

Sangguniang Panlungsod

Bureau of Local Government

Finance

Department of the Interior

and Local Government

National Library

University of the Philippines

Annual Audit Reports

(AARs) and other audit-

related reports, as may be

required are furnished for

information and /or reference

in the formulation of

executive

policies/government-wide

issuances

Submit AARs and other audit-

related reports within prescribed

periods, for timely action

Within

prescribed

deadlines

COA

Chairperson

Office of the

Assistant

Commissioner

(OAC) –

Corporate

Government

Sector (CGS)

OAC - National

Government

Sector (NGS)

CGS Cluster 1

NGS Cluster 6

Local

Government

Sector (LGS) –

National Capital

Region (NCR)

Audit Groups



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

Department of Budget and Management (DBM)

Annual Audit Reports

(AARs) and other audit-

related reports, as may be

required are furnished for

information and /or reference

in the formulation of

executive

policies/government-wide

issuances




Within

prescribed

deadlines

COA

Chairperson

OAC-CGS

OAC-NGS

CGS Cluster 1

NGS Cluster 6

LGS-NCR Audit

Groups

Budgetary Reports /

Financial Accountability

Reports and Financial

Statements, Schedules and

Reports

Timely submission of the

required reports

On or before

the prescribed

due dates

Financial

Reporting

Services (FRS)

– Accounting

Office (AO)

Budget

Execution and

Accountability

Services

(BEAS) – Risk

Management



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

and Budget

Office (RMBO)

Budget

Preparation

Services (BPS) -

RMBO

Approved COA Information

Systems Strategic Plan

(ISSP) endorsed by Medium

Term Information

Technology Harmonization.

Initiative (MITHI) for FY 2018

MITHI Budget

Preparation/Submission

Updating of ISSP every three

years

1st quarter of

2017

Information

Technology

Office (ITO)

Procurement of

Desktop/Laptop Computer;

Enterprise Agreement (EA)

on MS software

Procurement of Microsoft

products (Enterprise

Agreement)

Annual (Based

on the

Procurement

Plan); Renewal

before

expiration date

of EA

ITO

General

Services Office

(GSO)



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

Senate

House of Representatives

Annual Audit Reports and

other audit-related reports,

as may be required are

furnished in aid of possible

legislation




Within

prescribed

deadlines

COA

Chairperson

OAC-CGS

OAC-NGS

CGS Cluster 1

NGS Cluster 6

LGS-NCR Audit

Groups

Financial Reports and

Schedules, Budgetary

Reports


required reports

On or before

the prescribed

due dates

FRS-AO

BEAS-RMBO

BPS-RMBO

Office of the Ombudsman Cash Examination Reports

(CERs) with shortages and

other audit reports with

cases are forwarded to the

judicial branches for the

prosecution of cases

Submit completely documented

CERs and other audit reports for

speedy disposition of cases

Within

prescribed

deadlines

OAC-LGS

CGS Cluster 1

NGS Cluster 6



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

LGS-NCR Audit

Groups

Media:

Philippine Daily Inquirer

Philippine Star

Manila Bulletin

Malaya

Manila Times

Business World

Business Mirror

Manila Standard Today

ABS-CBN

GMA 7

ABC 5

PTV 4

CNN Philippines

Rappler

Availability of resource

persons for media interviews

regarding audit results

Create a pool of resource

persons who will undergo

training for media interviews

Office Order to

identify

members of

pool – June

2017

Conduct of

training on

responding to

media – July-

December

2017

Office of the

Chairperson

Public

Information

Office (PIO)

Audit Sectors

Regional Offices

Fast-track media requests

for COA official documents

and reports

Identify point persons per

sector/regional office who will

facilitate media requests for

documents

On-going for

regional offices

Sectors- by end

of June 2017

PIO

Sectors (Audit &

Support)

Regional Offices

Better understanding and

appreciation of COA

processes, rules and

Training/ orientation for media

practitioners on COA rules,

regulations and processes

On-going

PIO



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

regulations to guide media in

their research

Directors as

resource

persons

Develop a one-page media

guide on COA to be uploaded in

website

December

2017

PIO

ITO

General Public Information on COA’s

mandate, duties,

organizational structure, and

processes

Develop information materials

such as brochures

Sample

brochures by

April 2017

PIO

Update “This is COA” video Video produced

by December

2017

PIO

Provide better

system/process to facilitate

complaints against COA, its

employees and other

government agencies

Improved Citizen’s Desk December

2017

Office of the

Chairperson

ITO

PIO

Auditees

COA Personnel

Need to revise the outdated

and conflicting

Create a Technical Working

Group to assist the Assistant

Commissioners’ (AsComs’)

Within the time

specified in the

Office Order

TWG

AsComs’ Group



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

Non-Governmental

Organization

Civic Society Organization

General Public

policies/circulars/memo/

guidelines

Group in revisiting the outdated

and conflicting


guidelines

Revisit all the


guidelines to suit the present

needs of the relevant interested

parties

Revise the outdated and

conflicting


guidelines

creating the

Technical

Working Group

(TWG)

Concerned

Sectors

Commission

Proper

Adjudication and

Secretariat

Support

Services Office

Commission

Proper

Philippine Commission on

Women (PCW)

Gender-responsive policies,

rules and regulations;

consolidated audit

observations on gender and

development (GAD); and

strategic partnership and

linkages on GAD

COA has a strategic partnership

and linkage with PCW as

regards GAD issues and

concerns, including the levelling

up of gender mainstreaming

efforts of COA. COA and PCW

entered into a Memorandum of

Understanding (MOU) to ensure

continuing support and

implementation of GAD

programs, especially in the audit

2017 COA GAD Focal

Point System



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

of GAD funds of all government

agencies as well as capacity

building.

Government Service Insurance

System (GSIS)

Delay in compliance with

legal requirements for the

insurance of properties.

Discuss with the Offices/ Sector

concerned the reasons for the

delayed/ failure in the insurance

registration of properties.

Provide assistance / guidance of

the Office/ Sector concerned in

the insurance requirements/

process of the properties

insured.

Annually

of 2017

Technical

Services

Support Division

- GSO

Philippine Government

Electronic Procurement System

(PhilGEPS)

Government Procurement

Policy Board (GPPB) and

Procurement Services (PS)

Non-compliance with

government procurement

policies and procedures for

the procurement of goods,

consulting services and

infrastructure projects

Discuss with the BAC/

Committee /Offices concerned

the reasons for non-compliance

in the procurement policies and

procedures for the procurement

of goods, consulting services

and infrastructure projects.

Provide assistance / guidance to

the BAC Secretariat in the

implementation of R.A. No. 9184

during the bidding process, and

Semestral of

2017

Procurement,

Property and

Supplies

Management

Services

(PPSMS) - GSO



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

submission of procurement

monitoring report to PhilGEPS.

Suppliers and contractors

Utility providers

Delayed Payment of

procured items in

compliance with contractual

obligations, and

Certificate of satisfactory

completion in compliance

with the Procurement Law

Discuss with the Offices

concerned/requesting party/

Suppliers & Contractors/ Utility

providers the reasons for the

delay in the payment/ or non-

issuance of certificate of

completion in accordance with

the procurement law.

Provide assistance/ guidance of

the Office concerned/requesting

party/ Suppliers & Contractors/

Utility providers regarding the

payment process,

documentation requirements,

and issuance of certificate of

contract/project completion.

Monthly of

2017

PPSMS-GSO

Building Facilities

and Maintenance

Services-GSO

Civil Service Commission

(CSC)

Compliance with the

following:

a) CSC requirements on

qualification standards,

appointments, leave and

Regular attendance to CSC

Cluster Meetings for updates on

new CSC memorandum

circulars;

Close coordination with the CSC

Field Office

Quarterly

As regular as

possible

Human

Resource

Management

Office (HRMO)

Risk

Management



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

other HR matters/

processes;

b) Submission of

Reports on Appointments

Issued and Reports on

Accession and Separation;

c) Applicable circulars

including the Citizens’

Charter and Strategic

Performance Management

System (SPMS)

and Strategic

Planning

Services -

RMBO

COA Compliance with auditing

standards and relevant

auditing rules and

regulations

Design and develop

coursewares with no course

materials or new audit-related

trainings

Quarterly

Training Design

and

Development

Services

(TDDS) –

Professional

Development

Office (PDO)

Update course materials with

incomplete coursewares

As the need

arises

TDDS-PDO

International Organization of

Supreme Audit Institutions

Compliance with

international auditing

standards

Update course materials based

on new international auditing

standards

As the need

arises

International

Training and



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

Relations

Services - PDO

TDDS-PDO

COA – Government

Accountancy Sector (GAS)

Office of the Auditor

Budgetary Reports /

Financial Accountability

Reports and Financial

Statements, Schedules and

Reports


required reports

FRS-AO

BEAS-RMBO

Suppliers and Creditors Processed and funded

claims for payment

Transaction

Processing and

Billing Services -

AO

National Economic and

Development Authority

Philippine Development Plan Formulation/ submission of

medium-term development plans

and action programs which

contains the following:

a) development goals and

objectives

b) strategic policy framework to

attain such goals and

objectives; and

c) Results Matrix, which

contains a list of indicators

RMSPS-RMBO



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

that can be monitored to

determine the progress of

the plans

Agency/Auditees

Contractors

Contracts Review

Technical Inspection

Appraisal

Submission of required

additional documents to

complete the evaluation may

not be given on time by the

requesting party

Difficulty of verification

caused by factors such as

inclement weather and

security problems in project

sites; thus, results may not

serve as useful basis of

Auditor’s action on the

corresponding financial

transaction or such results

may not be delivered on time

Conduct follow-up of documents

required for evaluation; intensify

coordination with respective

auditors/cluster/sector

Coordinate with agencies which

can assist and provide security

to personnel who will conduct

the verification;

Coordinate with requesting

parties for conduct proper

scheduling of technical work

2017 and

onwards and

as need arises

Division Heads,

Director -

Technical

Services Office

Risk that the consultancy

services/assistance

requested would not be

Request hiring of qualified

personnel or follow-up with

HRMO to expedite the hiring of

2017 onwards OAC - Systems

and Technical

Services Sector



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

completed due to budgetary

constraints or lack of

qualified personnel to

perform the required task

personnel who and have passed

the screening of the Office

Request the participation of

qualified personnel from other

sectors/clusters as members of

the consultancy team

Request budgetary

augmentation to pay for relevant

and other incidental expenses

incurred during the consultancy

period

Systems

Consultancy

Services Office

HRMO

Planning,

Finance and

Management

Sector

Poor selection of systems to

be subjected to audit

Conduct periodic assessment of

systems being used in different

agencies to determine which

system is most vulnerable to

threats and wastage of resource

2017 Audit Section

All Services

Information

Technology

Audit Office

(ITAO)

The audit team might not

cover all areas within the

given time

Conduct risk assessment on the

target system

Audit team

ITAO



Revision No.: 0




COMPANY NAME


ISSUES/NEEDS


UNIT/OFFICE

The team members might

not have the required skills

to effectively perform the

audit

Conduct continuous training on

applicable framework,

standards, guidelines,

procedures, and techniques

Train staff toward having

certifications on required

competency (e.g. CISA)

Audit team

ITAO

Failure to effectively

communicate audit results

Conduct trainings on writing IS

Review Observation

Memorandum

Knowledgeable official shall

provide guidance to the audit

team thru supervision

Audit team

ITAO

MITHI COA ISSP for 2018 to 2020 Updating of ISSP every three

years

End of 4th

quarter, 2016

ITO

COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP

CONTROL OF EXTERNAL PROVIDER

Revision No.: 0


Page No.: 1 of 14

SECTOR : ADMINISTRATION SECTOR

OFFICE/REGION : GENERAL SERVICES OFFICE (GSO)


COMPANY NAME SERVICES/PRODUCT DURATION

CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Commander Security

Services, Inc.

Security Services Jan. 1, 2016 to Dec. 31,

2018

Contract GSO

Philcare Manpower Services,

Inc.

Janitorial Services Feb. 1, 2016 to Jan. 31,

2019

Contract GSO

Estasyon Uno, Inc. Canteen Concessionaire March 25, 2014 to March 24,

2017

Contract GSO

ALNM Foods and Catering

Services

Canteen Concessionaire Jan. 1, 2014 to Jan. 26,

2017

Contract GSO

Floresto Food Services, Inc. Canteen Concessionaire June 4, 2014 to June 3, 2017 Contract GSO

Ramvin's Catering Services Canteen Concessionaire Feb. 12, 2014 to Feb. 11,

2017

Contract GSO

Chef Miguel Antonio Cafe Catering Services for regular

scheduled trainings and/or

seminars of PIDS and Operation

and maintenance of COA Dorm's

canteens

April 23, 2015 to April 22,

2018

Contract GSO

Ubix Corporation Rental of Photocopiers, inclusive

of consumables and in-house

technician

Extension of contract from

Sept. 1, 2016

until Dec. 31, 2016

Contract GSO

JJJ Newspapers & Magazines Daily Newspapers for the

COA Central Office

December 1, 2015 to

November 30, 2016

Contract GSO



Revision No.: 0


Page No.: 2 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

with contract extension until

Dec. 31, 2016

Wifi City, Inc. 60 Mbps Internet Bandwidth July 1, 2015 Contract ITO

PLDT, Inc. 20 Mbps Internet Bandwidth October 13, 2016 Contract ITO

Power House Pest Control

Services

General pest control of various

buildings of COA Central Office

April 2016 to March 2017 Contract GSO


OFFICE/REGION : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

National Center for Mental

Health (NCMH);

AFP Medical Center (V. Luna)

Conduct of neuro-psychiatric

examination for new recruits

Within two months from date

of assumption of office

Letter addressed

to the Head of

the Neuro-

psychiatric (NP)

Department of

the concerned

hospital

endorsing COA

new recruits to

undergo the NP

examination as

required under

HRMO



Revision No.: 0


Page No.: 3 of 14

COA rules on

probationary

employment

SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)

OFFICE/REGION : INFORMATION TECHNOLOGY OFFICE (ITO)



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Wi-fi City (Internet Service

Provider)

68Mbps Leased Line via Fiber

Optic Cable (Primary ISP)

November, 2016 –

November, 2017

(Subject for ITO’s evaluation

prior to annual renewal of

contract)

Multi Router

Traffic Grapher

(MRTG)

Contract of

Agreement

Notice to

Proceed

Annual

Evaluation

Network

Monitoring Tool

Information

Technology

Office

(ITO),STSS and

General

Services Office

(GSO),

Administration

Sector (AS)

PLDT (Internet Service

Provider)

20Mbps Leased Line via Fiber

Optic Cable (Secondary/ Failover

ISP)

Installation started

December 2016 (not yet

operational)

Multi Router

Traffic Grapher

(MRTG)

ITO, STSS and

GSO, AS



Revision No.: 0


Page No.: 4 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Contract of

Agreement

Notice to

Proceed

Annual

Evaluation

Network

Monitoring Tool

Microsoft Philippines, Inc. Microsoft Software Licenses

(Operating System / MS Office/

Development Tool)

Three (3)-Year Enterprise

Agreement

2015 - 2017

Procurement

through

Department of

Budget and

Management

Procurement

Service (DBM-

PS)

Agency

Procurement

Request

ITO, STSS and

GSO, AS



Revision No.: 0


Page No.: 5 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Fastlink Computer Co.

(Provider for Network

Infrastructure Upgrade)

Network Cabling

(e.g. Cat 6A, Fiber Optics, Data

Cabinet/Rack)

GAS - 2015

HRMO, LSS, CPASSO –

2016

Other Central Offices –

September 2016 to March

2017

25 years Warranty

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

Moodlearning, Inc. Public Information System (PIS) Annual Maintenance

Renewal

May 2016 – April 2017

Contract of

Agreement

Office of the

Chairperson/

ITO

Columbia Technologies, Inc. Sonic Wall Comprehensive

Gateway

Three (3)-Year subscription

Start Date -November 25,

2015

End Date – November 24,

2018

Purchase Order

Shopping

ITO, STSS and

GSO, AS

Columbia Technologies, Inc. Symantec Mail Security for MS

Exchange (400 user licenses)

Three (3)-year subscription

Start Date -August 22, 2016

End Date – August 21, 2019

Purchase Order

Shopping

ITO, STSS and

GSO, AS

Columbia Technologies, Inc. Symantec Mail Security for MS

Exchange (100 user licenses)


Start Date –

July 2, 2014

End Date –

July 1, 2017

Purchase Order

Shopping

ITO, STSS and

GSO, AS



Revision No.: 0


Page No.: 6 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Columbia Technologies, Inc. Symantec Endpoint Protection

12.1 (245 licenses)


Start Date –

November 15, 2016

End Date –

November 14. 2019

Purchase Order

Shopping

ITO, STSS and

GSO, AS


12.1 (639 licenses)


Start Date –

August 9, 2016

End Date –

August 8. 2019

Purchase Order

Shopping

ITO, STSS and

GSO, AS


12.1 (500 licenses)


Start Date –

June 28, 2016

End Date –

June 27. 2019

Purchase Order

Shopping

ITO, STSS and

GSO, AS


12.1 (700 licenses)

One (1)-year subscription

Start Date –

June 10, 2016

End Date –

June 9. 2017

Purchase Order

Shopping

ITO, STSS and

GSO, AS

Columbia Technologies, Inc. Desktop Computer Acer

Veriton X4110G

(202 units)

Three (3)-year warranty

Start Date –

September 1, 2016

End Date – August 31, 2019

Procurement

through

Department of

Budget and

Management

Procurement

ITO, STSS and

GSO, AS



Revision No.: 0


Page No.: 7 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Service (DBM-

PS)

Agency

Procurement

Request

Manufacturer’s

Warranty

Certification

Columbia Technologies, Inc. Rack Mount Servers

Dell Poweredge R430 (2 units)

Network Attached Storage Dell

Storage NX3230 (3 units)


Start Date – December 28,

2015

End Date – December 27,

2018

Public bidding

Purchase Order

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

Columbia Technologies, Inc. Entry Level Server

Acer Altos T110 F3 (3 units)


Start Date – December 1,

2015

End Date – November 30,

2018

Purchase Order

Shopping

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

Columbia Technologies, Inc. Desktop Computer

Acer Veriton M4630G

(10 units)

Five (5)-year warranty

Start Date –

February 12, 2016

End Date – February 11,

2019

Public bidding

Purchase Order

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

End

User:Planning,

Financial and



Revision No.: 0


Page No.: 8 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Management

Sector (PFMS)

Columbia Technologies, Inc. Printer, Color Laser

HP Mono Laserjet Enterprise 700

Printer M712xh

(2 units)

Uninterruptible Power Supply

APC BX950U-MS (15 units)

Two (2)-year warranty

Start Date –

February 12, 2016

End Date – February 11,

2019

Public bidding

Purchase Order

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

End

User:Planning,

Financial and

Management

Sector (PFMS)

Columbia Technologies, Inc. Laptop Computer

Acer Travelmate P258 MG-781K

(8 units)


Start Date – May 12, 2016

End Date – May 11, 2019

Purchase Order

Shopping

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

Accel Prime Technologies,

Inc.

Laptop Computer ASUS

X550ZE

(217 units)


Start Date –

September 9, 2016

End Date – September 8,

2019

Procurement

through

Department of

Budget and

Management

Procurement

Service (DBM-

PS)

Agency

Procurement

Request

ITO, STSS and

GSO, AS

End User:

various offices

in the Central

Office



Revision No.: 0


Page No.: 9 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Manufacturer’s

Warranty

Certification

Philcopy Corporation Printer, Monochrome Laser

Kyocera Ecosys Laser Printer FS-

2100DN (3 units)



End Date –

May 25, 2018

Purchase Order

Shopping

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

End User: Office

of the

Chairperson

Infoworx Incorporated Cloud Storage

Western Digital

(3 units)



End Date –

May 27, 2018

Purchase Order

Shopping

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS

End User:

Public

Information

Office

Lantau Industrial Supply &

Services

Printer, InkJet

Brother MFC J3720 Ink Benefit (1

unit)


Start Date –

July 18, 2016

End Date –

July 17, 2018

Purchase Order

Shopping

Manufacturer’s

Warranty

Certification

ITO, STSS and

GSO, AS



Revision No.: 0


Page No.: 10 of 14

SECTOR : LOCAL GOVERNMENT SECTOR (LGS)

OFFICE/REGION : NATIONAL CAPITAL REGION (NCR)



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Civil Society Organizations

(CSO):

(1) Partnership for Integrated

Services and Social

Development (iSERVE)

(2) District 2 Kababaihan

Laban sa Karahasan

(D2KA)

(3) World Vision Development

Foundation, Inc.

(4) Parent Initiative for Social

Awareness and

Mainstreaming Advocacy

(PINASAMA)

(5) International Holistic

Engagement for Life and

Progress (iHELP)

Partnership with the CSOs in

Citizen Participatory Audits

11 days per CSO

Memorandum of Agreement (per engagement and per CSO) specifically defining the scope, responsibility and obligation of the CSO partner and its nominees

LGS-NCR RMBO (for the required budget) PMO (for the

identification of

project to be

subjected to

CPA)



Revision No.: 0


Page No.: 11 of 14

SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)

OFFICE/REGION : PROFESSIONAL DEVELOPMENT OFFICE (PDO)



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

Chef Miguel Catering Services Catering Services Three (3)-year contract,

commenced on April 23,

2015, subject to annual

Performance Appraisal to be

conducted by the Owner’s

Canteen Committee

Contract

Evaluation every

end of catering

services

Annual

Performance

Appraisal

Local Training

and

Consultancy

Services (LTCS)

Training Design

and

Development

Section (TDDS)-

Evaluation

Individual Resource Persons

(RP)

External RPs Number of Lecture

Hours/Topic

Letter of

Conforme

Evaluation every

end of lecture

LTCS,

TDDS-Design

and TDDS-

Evaluation

- Emmanuel T. Velante Senior Executive Development

Program (SEDP) Integration

3.50 hours

- Faith C. Brazil SEDP –

- Time/ Priority Management

- Executive Self Care-Stress

Management

4 hours

8 hours

- Dr. Danny A. Cabulay SEDP –

- Conflict Management

- Decision Making/Creative

problem solving

- Team building

4 hours

15 hours

15 hours



Revision No.: 0


Page No.: 12 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

- Mr. Roslino I. Villamil SEDP –

- Change Management

- Coaching and Mentoring

8 hours

8 hours

- Prof. Roberto B. Catli SEDP - Introduction to Policy

Analysis, Policy Formulation

15 hours

- Ms. Luchi P. Asuncion -

Completed Training and

Professional

Development Services

SEDP - Self-Values 8 hours

- Jeanrey A. Ringor and

Ms. Allison G. Silvestre

Dept. of Foreign Affairs

SEDP - Protocol and Etiquette 8 hours

- Mr. Rene Pangilinan SEDP - Leadership 16 hours

- Ms. Carmina P. Bergonia -

Icon Image Consulting

Executive Image 8 hours

- Patricia Joy P. Tolentino 8 hours

- Dir. Lucila C.

Pagdanganan -

Civil Service Commission

(CSC)– DND Field Office

Leave Administration Course for

COA Personnel (2 batches)

14 hours



Revision No.: 0


Page No.: 13 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

- Ms. Marilyn Peneyra-Lim -

Free-lance Consultant

Supervisory Devt. Course (SDC)

-

- Personal Effectiveness and

Becoming an Achiever

6 hours

- Dir. Maria Luisa Salonga-

Agamata -

Public Assistance and

Information Office, CSC

SDC

- Becoming A Supervisor

- Conducting Effective Meetings

- Leadership

8 hours

8 hours

6 hours

- Dir. Elnora B. Gotis

Internal Audit Services,

CSC

SDC

- Delegation and Relating with

the Boss

8 hours

- Mr. Philip Nucleus L. Sia I

- COMPETAD Training

and Professional

Development Services

Communication and

Empowerment: Building

Competence with Commitment

8 hours

- Ms. Cristina Dimaguiba -

Former COA Director IV

Accounting for Non-Accountants -

Identifying the basic Concepts and

principles of Government

Accounting, Observing the rules of

Accounting and Describing the

Accounting Cycle

5.50 hours

- Ms. Lourdes M. Turiano - GAD



Revision No.: 0


Page No.: 14 of 14



CONTROL

METHOD/TOOL

RESPONSIBLE

OFFICE/UNIT

GAD Specialist, GAD

Resource Pool, Philippine

Commission on Women

(PCW)

- Basic GAD Orientation

- Orientation (GAD Awareness)

- GAD Planning, Budgeting &

Auditing (GST and other GAD

Tools)- 2 batches

3 hours

3 hours

14 hours

- Ms. Miselle Bergonia Personality Development Course 14 hours

Course Designer/Reviewer Design/Review Hours Letter of

Conforme

TDDS-Design,

PDO

- Ms. Nelia C. Villeza

Retired COA Director

Writing the Audit Observation

Memorandum

32 hours Letter of

Conforme

TDDS-Design,

PDO

COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP

QUALITY OBJECTIVES AND PLANS

Revision No.: 0



OFFICE : ACCOUNTING OFFICE (AO)

DIVISION : TRANSACTION PROCESSING AND BILLING SERVICES (TPBS)

QUALITY OBJECTIVE : To ensure that all funded claims received duly supported with the required documents prescribed in

COA Circular No. 2012-001 dated June 14, 2012 are processed and released within the prescribed period

SPECIFIC TARGET INDICATOR/

MEASUREMENT

MONITORING METHOD/

TOOL

KEY ACTIVITIES/ STRATEGY

TIMELINE RESOURCES RESPONSIBILITIES EVALUATION

METHOD/TOOL RISKS/

OPPORTUNITIES

100 % of claims

received are

processed and

released within

the required

period

Simple – 2 wd

(salaries,

terminal leave,

monetization,

cell card

allowance,

EME)

Moderate – 3 wd

(Cash

Advances,

salary

exceeding 1

month)

Complex – 5 wd

No. of claims

processed and

released within

the required

period vs. total

no. of claims

received

Claims

Monitoring Slip

Cash ,Status of

Claim facility

provided under

the Cash

Disbursement

Operation

System

Computerized

monitoring

Use of

database,

software

2 to 5

days

from

receipt of

funded

claims

Staff of the

Division, , IT

Equipment

and Software

(Cash

Disbursement

Operation

System)

Process, Review

and Approve and

release claims for

payment

Accomplishment

Report

Performance

Report

generated

under the Cash

Disbursement

Operation

System

Issuances on

the release and

utilization of

Funds

Issuances that

provides

guidance on

the processing

of claims to

attest legality

and validity of

claims,

Claims with

incomplete

supporting

documents

Availability of

computerized



Revision No.: 0




MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

(liquidation of

cash advance,

PLDT, LCA,

reimbursable

RA/TA

exceeding 3

months,

reimbursements

and

replenishments

of expenses)

system in the

processing of

claims

Failure of the

System

Development

Group to

provide

immediate

resolution on

system errors,

Enhancement

of the System

to comply with

the new

accounting and

reporting

policies,

Incomplete

Supporting

Documents



Revision No.: 0



OFFICE : CORPORATE GOVERNMENT SECTOR (CGS)

DIVISION : CLUSTER 1 – BANKING AND CREDIT

QUALITY OBJECTIVE : To ensure that:

a. the audit is undertaken in accordance with Philippine Public Sector Standards on Auditing;

b. the audit report is prepared in accordance with the prescribed standards and guidelines;

c. the audit report is transmitted to auditees within the deadline under the General Appropriations Act;

and

d. the audit report contains value-adding audit recommendations.

SPECIFIC TARGET

INDICATOR/ MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit

Thrust

Areas

identified

through

risk

assessmen

t within the

prescribed

period

No. of

Proposed Audit

Plan

(embodying

proposed audit

areas as a

result of risk

assessment)

submitted

versus total

number of

expected Audit

Plans

Cluster’s Audit

Instructions

issued within

Inspection of

the documents

evidencing risk

assessment

conducted,

using

Inspection

Checklist

Conduct of

risk

assessment

at the level of

the audit

group.

Conduct of

the Cluster

Audit

Planning and

Mid-

year/Year-

end

Assessment

Within

third

quarter

of the

year

Within

the

period

prescrib

ed in

COA

Memora

ndum

No.

Manpower

Budget for

MOOE

CD, ACD, SAs,

ATLs.

Quarterly

Status Report

on the

implementation

of Audit

Instructions

Quarterly

Accomplishmen

t Reports

Risk

assessment

may not be

properly

conducted due

to lack of time

The risk

assessment

process may

not be

adequately

documented.



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

the prescribed

period

2016-

023

dated

Novemb

er 14,

2016

100% audit

activities

per audit

plan

undertaken

and

adequately

documente

d

No. of audit

activities

accomplished

and

documented vs.

total committed

activities

Monitoring

Report

Surprise

inspection of

the offices of

audit

groups/team

s

Ongoing Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Validation of

Reported

Accomplishme

nts

Listed audit

activities may

not be

completely

undertaken as

scheduled due

to unexpected

audit request/

complaints,

intervening

activities and

multi-tasking of

the SA and

audit teams

100% AARs

compliant

with the

prescribed

standards

No. of AARs

compliant with

prescribed

standards and

guidelines

AAR Review

Checklist

Conduct of

pre-exit

conference

with the

indvidual

1st

quarter

for small

agencie

s and

Manpower

MOOE

SAs, ACD, CD Discussion

mainly of audit

observations

disagreed by

Management

AARs

submitted may

not be in

conformity with

the prescribed



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

and

guidelines

versus total

number of

expected AARs

audit group

to discuss

the results of

audit.

Conduct of

three levels

of review:

a. SA of

Audit

Group

b. SA of

OCD

c. ACD

2nd

quarter

for large

agencie

s

and items

needing

clarification

Discussion of

review notes

with the audit

groups/ teams

prior to

transmittal.

standards and

guidelines due

to time

constraints

100% of

AARs

transmitted

within the

prscribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs.

Total number of

auditees

Monitoring

Report

Transmittal

letters duly

received by

the auditees

Creation of

task force or

deployment

of additional

personnel to

assist the

Audit

Groups/Tea

ms

On-

going

Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Monitoring of

the

accomplishmen

t of task force /

deployed

personnel

AARs

submitted may

not be

transmitted

within the target

period

a. Delayed

submission



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

by auditees

of their

financial

statements

and reports

b. Intervening

events and

activities to

the audit

work/multi-

tasking

audit

personnel

c. Lack of

staff to do

the audit

work due

to

retirement/

resignation

of/sick

audit staff



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

90% of10%

increase of

audit

recommen

d-ations

from the

previous

period

implemente

d by the

auditees

No. of audit

recommend-

ations

addressed/

acted by the

auditees vs.

total audit

recommendatio

ns

No. of audit

recommend-

ations

implemented by

the auditees in

the ensuing

year vs. total

audit

recommendatio

ns contained in

the AAR

Agency Action

Plan and

Status of

Implement-

ation (AAPSI)

Action Plan

Monitoring

Tool (APMT)

Status of

Implement-

ation of audit

recommendati

on under Part

III of the AAR

Periodic

follow-up of

the

implementatio

n of audit

recommendati

ons with the

Management

as contained

in the AAPSI

and APMT

Within

3rd

quarter

of each

year

Manpower

MOOE

CD, ACD and

OCD Staff

Monit Audit

recommendatio

ns may not be

acceptable to

the auditees,

thus, may not

be

addressed/acte

d upon or

implemented



Revision No.: 0



OFFICE : COMMISSION PROPER (CP)

DIVISION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE

COMMISSIONER II

QUALITY OBJECTIVE : To formulate strategies and objectives to attain the identified thrusts and priorities of the

Commission.


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of the

identified

thrusts,

priorities, and

objectives

attained

during the

specified time

Number of

thrusts,

priorities,

and

objectives

attained

versus the

number of

thrusts,

priorities,

and

objectives

set within

the specified

time

Accomplishment

Reports or

Status Reports

Review of

plans to

assess

whether

actual

operations

are aligned

to the plans

Assessment

on whether

there is a

need to

redefine the

thrusts,

priorities,

and

objectives in

light of

changing

conditions

Annually

after the

approval of

thrusts,

priorities,

and

objectives

by the

Commission

Proper

Manpower

Data and

information

from the

concerned

offices

IT Support

Budget

Head Office,

Regional

Offices, and the

Commission

Proper

- Overview of

monitoring

process,

usually of

outputs

- Progress

report

towards the

desired

outcomes

and desired

impacts

- Evaluation

Report

prepared

after the

completion of

the desired

plan

(balanced

view of all

Unattainable

objectives due

to the

following

constraints:

budget,

manpower,

and

developments

requiring

change of

thrust



Revision No.: 0




MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

relevant

results,

shows what

meaningful

changes

have

occurred and

whether

objectives

have been

achieved)



Revision No.: 0



OFFICE : GENERAL SERVICES OFFICE (GSO)

DIVISION : PROCUREMENT, AND SUPPLY & PROPERTY MANAGEMENT (PROCUREMENT & SUPPLY MANAGEMENT

SERVICES)

QUALITY OBJECTIVE: To ensure efficient and timely procurement and delivery of office supplies, materials & equipment

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/

STRATEGY TIMELINE RESOURCES RESPONSIBILITIES

EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

80%

procure-

ment of

supplies

and

materials

delivered

to end

user from

receipt of

PR with

complete

specifica-

tions

within

committed

date

specified

in the PR

Actual lead

time of

delivery

Purchase

Request

(PR)

Review of

supplies &

materials

requirements

As

specified

in

Purchase

Order

(PO)

Approved

Budget;

Manpower

(staff);

vehicles

Division Chief

(PPSMS)

Procurement

report;

Accomplishment

report

Untimely

procurement

due to delayed

bidding



Revision No.: 0




DIVISION : INFRASTRUCTURE MANAGEMENT (BUILDING FACILITIES & MAINTENANCE SERVICES)

QUALITY OBJECTIVE: To ensure implementation COA Central Office Projects and provide Detailed Engineering Plans and

specifications

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

80% of

Project/

PSAO

provided

with detailed

Engineering/

Plans and

Specifica-

tions

Actual

projects

provided with

detailed

Engineering/

Plans and

Specifications

vs. total no. of

Project

proposals

-Project

accomplishment

report

-Certificate of

acceptance/

Completion

-Inspection/

Evaluation/

Monitoring of

project

implementation

As

specified

in the

project/

contract

-

Contractor/

Supplier

- Engineering

Group, GSO

(Review/

Evaluate

Inspection

and

Assessment/

Evaluation

Report

Projects may

not accomplish

on time due to

delayed

bidding/ project

Implementation



Revision No.: 0




DIVISION : INFORMATION RESOURCES MANAGEMENT (RECORDS SERVICES DIVISION)

QUALITY OBJECTIVE: To ensure a safe storage, safekeeping of records and issuances of communications; and timely delivery of

request of records and documents

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of

Records

for

release,

file,

retrieve

and

deliver to

concerned

office/

clientele

100%

Percentage of

accomplishment

vis-à-vis

requests

received and/or

assigned tasks

-Record

book

-DPCR/IPCR

-Accomplish-

ment Report

Recording/

Filing/

Encoding/

Delivery

As

specified

in the

request/

Order

-Staff

personnel

of RSD

RSD personnel/

in-charge

(Compilation/

delivery/

Dessiminate

Accomplish-

ment

Report/Monthly

Performance

Report

Delayed

released due to

multiple

request/

Assignment



Revision No.: 0




DIVISION : FINANCIAL MANAGEMENT SERVICES (CASH MANAGEMENT & TREASURY SERVICES)

QUALITY OBJECTIVE: To ensure a conscientious cash management and treasury services provider of the Commission

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of

process of

disburse-

ments

payments,

collections

& deposits,

cash

advances &

liquidations

100%

Disbursements

Vouchers/

Payrolls paid/

Collection &

deposits/cash

advances

liquidated

Record

book

Monthly

Accomplish-

ment

Report

Recording &

Encoding/

Deposits &

Withdrawals/

Verifications

Within a

day/ or

next day

upon

approval

Staff

personnel

of TSD

TSD Personnel

review/process

and encoding/

preparation of

checks

Accomplish-

ment

Report/Monthly

Performance

Report

Delayed

released of

check payment/

process due to

incomplete

documentation/

or lack of

authority



Revision No.: 0




DIVISION : WORK ENVIRONMENT MANAGEMENT (TRANSPORT & SECURITY SERVICES)

QUALITY OBJECTIVE: To ensure the provision and efficient maintenance of all official service vehicles


MEASUREMENT

MONITORING

METHOD/

TOOL

KEY

ACTIVITIES/

STRATEGY


METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of

hours downtime

per equipment

Percentage of

functional

equipment,

vehicle

Zero untoward

security-related

incidence

Number of

availability of

requested

vehicle/

transport

service

Actual

preventive

maintenance

performed vs.

prior

Programmed

maintenance

Downtime of

equipment

No of

functional vs

total no. Of

equipment,

vehicle etc

Maintenance

record book

Accomplish-

ment Report

Requisition/

Inspection/

repair and

evaluation

Per

schedule

of repairs

and

mainte-

nance

Staff of

TSSD/

Service

provider

Technical

personnel of

TSSD (Repairs/

fabricate/

Installation)

Accomplish-

ment

Report/Monthly

Performance

Report

Repairs and

maintenance

may not be

performed on

time due to lack

or delayed in

the release of

funds



Revision No.: 0



OFFICE : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)

DIVISION : RECRUITMENT AND PROMOTION SERVICES (RPS)

QUALITY OBJECTIVE : To ensure timely processing of proposals for recruitment and promotion

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Central Office

Proposals

100% of

proposals for

recruitment

and

promotion of

qualified

applicants/

recommende

es with

complete

supporting

documents

are submitted

to the

Selection and

Promotions

Board (SPB);

No. of

proposals

submitted to

the SPB vs.

total no. of

proposals

processed

Actual lead

time of

submission of

proposals to

the SPB

vs.target lead

time.

Document

tracking/

logbook to

monitor -

Actions

taken on

proposals for

recruitment

and

promotion

Monitoring of

the action

taken on

proposals for

recruitment

and promotion

at the level of

HRMO, the

requesitioning

sectors/offices,

SPB

Secretariat,

Office of the

Assistant

Commissioner

for

Administration.

Follow-up

with

sectors/office

s

For

recruitment-

Within 45

working

days from

receipt of

application

(the process

includes

initial

evaluation,

pre-

employment

examination

, referral to

the sectors/

offices for

further

screening

and

recommend

ation,

Manpower;

Computer

and

Printer;

Bond

paper;

Recruitment

and Promotion

Services (RPS),

HRMO;

Office of the

Assistant

Commissioner

(OAC) for

Administration;

Selection and

Promotions

Board (SPB);

Commission

Secretary

(COMSEC)

Commission

Proper (CP)

Status/Accomp

-lishment

Reports

SPB Notice of

Meeting

SPB Minutes

of the Meeting

Delay in the

process may

be due to any

of the following

-

Incomplete

documents;

delayed or

non-

submission of

required

documents;

Non-

appearance on

scheduled pre-

employment

examination

and/or

interview;

Rescheduling



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

preparation

of SPB

matrix upon

receipt of

sector/office

recommend

ation, and

submission

to the SPB

for

deliberation

and

recommend-

ation

For

promotion-

Within 45

working

days from

receipt of

proposals

from the

sectors/

offices

of pre-

employment

examination

and/or

interview due

to non-

appearance;

Submission of

Sector/Office/

Regional Office

proposals to

the HRMO

beyond

timelines set;

Non-

compliance

with

recruitment

and promotion

guidelines and

procedures;

Volume of

proposals

received by the



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

HRMO;

100% of SPB-

recommende

d proposals

for

recruitment

and

promotion

with complete

supporting

documents

submitted to

the

Commission

Proper (CP)

for approval

No. of

proposals

submitted to

the CP vs. total

no. of

proposals

acted upon by

the SPB

Actual lead

time of

submission of

proposals

vs.target lead

time for

submission

Document

Tracking/

Logbook to

monitor -

Release of

memo

transmittal to

the CP

together with

the

proposals for

recruitment

and

promotion

Actual

receipt of

memo

transmittals

by the

COMSEC

Monitoring of

the action

taken on

proposals for

recruitment

and promotion

at the level of

HRMO, the

requesitioning

sectors/offices,

SPB

Secretariat,

Office of the

Assistant

Commissioner

for

Administration.

Follow-up

with

sectors/office

s

Within five

working

days from

SPB

meeting

Manpower;

Computer

and

Printer;

Bond

paper;

Recruitment

and Promotion

Services (RPS),

HRMO;

Office of the

Assistant

Commissioner

(OAC) for

Administration

COMSEC/CP

CP Notice of

Meeting

CP Minutes of

the Meeting

Regional No. of Document Monitoring of Within 60 Manpower; Recruitment CP Notice of Delay in the



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Office

Proposals

100% of

proposals for

recruitment

and

promotion of

qualified

applicants/

recommende

es with

complete

supporting

documents

endorsed by

the Regional

Selection and

Promotions

Board (RSPB)

are submitted

to the

Commission

Proper (CP)

for approval

proposals

processed with

complete

supporting

documents

submitted to

the CP vs. total

no. of

proposals

received

Actual lead

time of

submission of

proposals to

the CP

vs.target lead

time

Tracking/

Logbook to

monitor -

Release of

memo

transmittal to

the CP

together with

the

proposals for

recruitment

and

promotion

Actual

receipt of

memo

transmittals

by the

COMSEC

the action

taken on

proposals for

recruitment

and

promotion at

the level of

HRMO, the

RSPB, Office

of the

Assistant

Commissioner

for

Administration

.

Follow-up

with

sectors/office

s

working

days from

receipt

from the

Regional

Offices

Computer

and

Printer;

Bond

paper;

and Promotion

Services (RPS),

HRMO;

Office of the

Assistant

Commissioner

(OAC) for

Administration;

COMSEC/CP

Meeting

CP Minutes of

the Meeting

process may

be due to any

of the following

–

Submission of

RSPB

proposals to

the HRMO

beyond

timelines set;

Non-

compliance

with

recruitment

and promotion

guidelines,

procedures;

and

documentary

requirements

Volume of

proposals

received by the

HRMO;



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of

signed

appointments

released to

concerned

sectors/office

s

No. of signed

appointments

released vs. no

of signed

appointments

received from

COMSEC

Document

Tracking/

Logbook to

monitor -

Release of

memos

transmitting

original copy

of signed

appointments

to the

sectors/offices

/regional

offices

Within five

working

days from

receipt of

signed

appointment

s

Report on

Appointments

Issued

Assumption of

office of new

recruits;

Updating of

the Personnel

Management

information

System

(PMIS) to

incorporate

personnel

movement by

way of

recruitment

and

promotion



Revision No.: 0



OFFICE : OFFICE OF THE CHAIRPERSON

DIVISION : INTERNAL AUDIT OFFICE (IAO)

QUALITY OBJECTIVE : To ensure timely submission of the Internal Audit Report to the Chairperson

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Two

Internal

Audit

Reports

(IAR)

submitted

yearly

within the

target

deadline

period

Actual no. of

IAR issued

within the

target deadline

for the year

Memorandum

to the

Chairperson

submitting the

report

Regular

monitoring of

accomplishments

2017 and

onwards

-Manpower

- Office

supplies

-Equipment

- Funds for

travelling

expenses of

the Teams

Director,

Assistant

Director, SA,

Audit Team

Leader

Accomplishment

reports

IAR may not

be submitted

within the

target deadline



Revision No.: 0



OFFICE : INFORMATION TECHNOLOGY OFFICE (ITO)

DIVISION : INFORMATION SYSTEMS ADMINISTRATION AND SUPPORT SERVICES (ISASS)

QUALITY OBJECTIVE : To ensure 24/7 internet connectivity.

To provide a more secured on-line collaboration tool for COA auditors.

SPECIFIC

TARGET


MONITORING

METHOD/

TOOL

KEY

ACTIVITIES/

STRATEGY


METHOD/TOOL

RISKS/

OPPORTUNITIES

0 downtime/

24/7 internet

connectivity

Actual no. of

hours

downtime

recorded for

the week

Tracking/

Monitoring

Log on

recorded

downtime

Procurement

of 20Mbps

Internet

Bandwidth

for

redundancy

and fail-over

Upgrading of

Network

Cabling

Upon

delivery/

installation

of

additional

20 MBPS

Internet

Bandwidth

by end of

December

2016

April 2017

Installation

of Additional

20 MBPS

Internet

Bandwidth

by Internet

provider

Installation/

Configuration

of Network

Switches

ITO ISAdSS

technical staff

for the

monitoring of

internet

connection and

performance

testing

Report on

Network

Maintenance

Performance

Testing Report

IT providers

Internet

Connection

Down or

under

maintenance

resulting to

non-

availability of

Internet

connection

Power

Interruption

Air

conditioning

Malfunction

Unauthorized

installation of

switches or

routers by



Revision No.: 0



SPECIFIC

TARGET


MONITORING

METHOD/

TOOL

KEY

ACTIVITIES/

STRATEGY


METHOD/TOOL

RISKS/

OPPORTUNITIES

employees

0 security

issues

reported on

the on-line

collaboratio

n tool

No. of

reported

security

issues/

hacking on the

use of On-line

collaboration

tool

Tracking/

Monitoring

Log on

reported

Implementatio

n issues on

the use of On-

line

collaboration

tool

Development

and

Implementati

on of On-line

Collaboration

Tool

Training of

concerned

staff in the

formatting of

AAR

Upon

implement

ation of the

Collaborati

on Tool by

1st quarter

of 2017

Internet

connection

Server

Website

Application

Firewall

(WAF)

ITO ISAdSS

technical staff

for the

development

and

maintenance

of the COA

On-line portal-

Collaboration

Tool

System

Implementat

ion

Monitoring

Report

Improper

use of

userid and

password

Outside

Threats (e.g

Brute Force

Attack,

Distributed

Denial of

Service,

Website

Defacement

)

0 incidence

of delayed

publication

of reports

attributed to

WADAS

No. of

delayed in the

publication of

reports

attributed to

WADAS

Monthly

Status Report

on the

Publication of

AAR

Training of

concerned

staff in the

formatting of

AAR

1st

semester

of 2016

Training

Fund,

computers,

venue for

the training

ITO WADAS for

the conduct of

training on AAR

formatting

Report on

Trainings

conducted

AARs

submitted

do not

conform

with the

required

formatting

resulting to

delay in the

publication



Revision No.: 0



SPECIFIC

TARGET


MONITORING

METHOD/

TOOL

KEY

ACTIVITIES/

STRATEGY


METHOD/TOOL

RISKS/

OPPORTUNITIES

of AAR

Lack of

manpower

to process

AAR for

publication

due to

volume of

AAR

received

100 %

accomplish-

ment of

programme

d/ planned

activities for

the ARDIS

Actual

Accomplish-

ment vs

programmed/

planned

Monthly

Accomplishm

ent Report

Training of

Auditors on

the use of

ARDIS

Pilot

Implementat

ion of

ARDIS

COA Wide

Implementati

on of ARDIS

1st

semester

of 2017

Training

Fund;

Internet

Connection,

Computer

and Server

to house

ARDIS

ISDMS for the

maintenance of

ARDIS

QuAIS for the

implementation

of ARDIS

System

Implementatio

n Report;

System

Issues and

Concerns

Form

submitted by

IS users

Delayed in

the

implementatio

n due to other

priority wok

IS Users

(Audit

Teams)



Revision No.: 0



OFFICE : LEGAL AFFAIRS OFFICE (LAO)

DIVISION : LEGAL OPINION, CONSULTATION AND RESEARCH DIVISION

QUALITY OBJECTIVE: To ensure timely rendition of legal opinion on interpretation of laws, rules and regulations pertaining to audit.

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

100% for

legal

opinions

rendered

within 5

working

days from

receipt of

the

request

Actual legal

opinions

rendered

within 5

working days

from receipt

vs. Actual

number of

requests

received

Document

Tracking

System

Logbook

Numbered

Legal

Opinions

Ensure

avaliability of

pertinent laws,

rules and

regulations as

reference in

rendering legal

opinions

Monitor draft

legal opinions

being drafted by

legal officers

Prioritize review,

finalization and

release of legal

opinions to

requesting party

On-going

Manpower

(Legal

personnel)

Supplies,

materials,

office

equpment,

furniture

and fixture,

IT support,

etc.

Legal Opinion,

Consultation

and Research

Division, LAO

LAO Director

Availability of

Maintained

Documented

Information

Document

Tracking

System

Quarterly

Accomplishm

ent Report

Semestral

DPCR and

OPCR

Misinterpretation/

inappropriate

interpretation of

pertinent laws,

rules and

regulations

embodied in the

legal opinion may

affect the quality

of audit report



Revision No.: 0



OFFICE : LOCAL GOVERNMENT SECTOR (LGS)

DIVISION : NATIONAL CAPITAL REGION (NCR)


a. The audit is undertaken in accordance with PPSSA;

b. The audit reports (AAR) are prepared in accordance with the prescribed standards and guidelines;

transmitted within the deadline set under the GAA; and contain value-adding audit

recommendations

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit

thrust

areas

identified

through

risk

assessme

nt within

the

prescribed

period

No. of proposed

audit plans

submitted by

the Audit

Groups for

approval

embodying the

proposed audit

areas as a

result of their

risk assessment

submitted for

approval vs.

total number of

expected audit

plans

Regional

Office’s audit

Inspection of

the documents

evidencing the

risk

assessment

conducted

using

Inspection

Checklist

Monitoring

report

Conduct

of risk

assessme

nt

Conduct

of

Regional

Office’s

Audit

Planning

and Mid-

year/Year

-end

Assessm

ent

Within

3rd

quarter of

the year

Manpower

Budget

RD, ARD, SAs,

ATLs

Quarterly

Accomplish

-ment

Report

Quarterly

Status

Report on

the

Implement

a-tion of

Audit

Instructions

Risk

assessment

may not be

properly

conducted

due to lack of

time

Risk

assessment

process may

not be

adequately

documented

in accordance

with IRRBA



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

instruction

issued within

the prescribed

period

100%

audit

activities

per audit

plan

undertake

n and

adequatel

y

document

ed

No. of audit

activities

accomplished

and

documented vs.

total committed

activities

Monitoring

report

Surprise

inspection

of the

offices of

Audit

Groups/Tea

ms

ongoing Manpower

Budget for

MOOE

RD, ARD, RD

staff

Validation

of reported

accomplish

-ments

Listed audit

activities may

not be

completely

undertaken

as scheduled

due to

unexpected

audit

requests/

complaints,

intervening

activities and

multi-tasking

of the SAs

and audit

teams

100%

AARs

compliant

No. of AARs

compliant with

the prescribed

AAR Review

Checklist

Conduct of

pre-exit

conference

1st

quarter

for small

Manpower

(ORD staff)

Office

RD, ARD, SA,

ATL, ATM, ORD

staff-reviewers

Discussion of

audit

observations

AARs

submitted may

not be in



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

with the

prescribed

standards

and

guidelines

standards and

guidelines vs.

total no. of

expected AARs

for transmittal

with the

individual

Audit

Groups to

discuss the

results of

audit

Conduct of

three levels

of review:

1st- SA,

Audit Group

2nd- SA of

ORD

3rd-ARD

4th-RD

agencies

and 2nd

quarter

for large

agencies

supplies

Disagreed by

management

or items

needing

clarification

Discussion of

review notes

with the Audit

Group/Teams

prior to

transmittal

conformity

with the

prescribed

standards and

guidelines due

to time

constraints

100% of

AARs

transmitte

d within

the

prescribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs. total

no. of auditees

(cities,

municipality and

Monitoring

Report

Transmittal

letters duly

received by

the auditees

Creation of

task force

or

deployment

of

additional

personnel

to assist the

On-going

Manpower

Budget for

MOOE

RD, ARD and

RD staff

Monitoring of

accomplish-

ment of task

force/deploye

d personnel

AARs

submitted may

not be

transmitted

within the

target period



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

component

units)

Audit

Groups/Tea

ms

90% of

10%

increase

of audit

recommen

d-ations

from the

previous

period are

implement

ed by the

auditees

No. of audit

recommend-

ations

addressed/acted

by the auditees

vs. total audit

recommend-

ations

No. of audit

recommend-

ations

implemented by

the auditees in

the ensuing

year vs. total

audit

recommendatio

ns contained in

the AAR

Agency Action

Plan and

Status of

Implement-

ation (AAPSI)

Action Plan

Monitoring

Tool (APMT)

Status of

Implement-

ation of audit

recommendati

on under Part

III of the AAR

Periodic

follow-up

of the

implemen

t-ation of

audit

recomme

ndations

with the

manage-

ment as

contained

in the

AAPSI

and the

APMT

Within

3rd

quarte

r of

each

year

Manpower

Office

Supplies

RD, ARD, SA of

ORD

Monitoring/

Status Report

Audit

recommend-

ations may not

be acceptable

to the

auditees, thus,

may not be

addressed/

acted upon or

implemented



Revision No.: 0



OFFICE : NATIONAL GOVERNMENT SECTOR (NGS)

DIVISION : CLUSTER 6 – HEALTH AND SCIENCE

QUALITY OBJECTIVE : To ensure that the audit is undertaken in accordance with Philippine Public Sector Standards on Auditing;

that the audit report is prepared in accordance with the prescribed standards and guidelines; that the

audit report is transmitted to auditees within the deadline under the General Appropriations Act; and that

the audit report contains value-adding audit recommendations.

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit Thrust

Areas

identified

through risk

assessment

within the

prescribed

period

No. of

Proposed

Audit Plan

(embodying

proposed audit

areas as a

result of risk

assessment)

submitted

versus total

number of

expected Audit

Plans

Cluster’s Audit

Instructions

issued within

the prescribed

period

Inspection of

the

documents

evidencing

risk

assessment

conducted,

using

Inspection

Checklist

Conduct of risk

assessment at

the level of the

audit group.

Conduct of the

Cluster Audit

Planning and

Mid-year/Year-

end

Assessment

Within

third

quarter

of the

year

Within

the

period

prescrib

ed in

COA

Memora

n-dum

No.

2016-

023

Manpower

Budget for

MOOE

CD, ACD, SAs,

ATLs.

Quarterly

Status

Report on the

implementati

on of Audit

Instructions

Quarterly

Accomplish-

ment Reports

The risk

assessment

may not be

properly

conducted due

to lack of time

The risk

assessment

process may

not be

adequately

documented.



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

dated

Novemb

er 14,

2016

100% audit

activities per

audit plan

undertaken

and

adequately

documented

No. of audit

activities

accomplished

and

documented

vs. total

committed

activities

Monitoring

Report

Surprise

inspection of

the offices of

audit

groups/teams

Ongoing Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Validation of

Reported

Accomplish-

ments

Listed audit

activities may

not be

completely

undertaken as

scheduled due

to unexpected

audit request/

complaints,

intervening

activities and

multi-tasking

of the SA and

audit teams

100% AARs

compliant

with the

prescribed

standards

and

No. of AARs

compliant with

prescribed

standards and

guidelines

versus total

AAR Review

Checklist

Conduct of pre-

exit conference

with the

indvidual audit

group to

discuss the

1st

quarter

for small

agencie

s and

2nd

Manpower

MOOE


mainly of

audit

observations

disagreed by

Management

AARs

submitted may

not be in

conformity with

the prescribed

standards and



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

guidelines number of

expected

AARs

results of audit.

Conduct of

three levels of

review:

d. SA of Audit

Group

e. SA of OCD

f. ACD

d. CD

quarter

for large

agencie

s

and items

needing

clarification

Discussion of

review notes

with the audit

groups/teams

prior to

transmittal.

guidelines due

to time

constraints

100% of

AARs

transmitted

within the

prscribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs.

Total number

of auditees

Monitoring

Report

Transmittal

letters duly

received by

the auditees

Creation of task

force or

deployment of

additional

personnel to

assist the Audit

Groups/Teams

On-

going

Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Monitoring of

the

accomplishme

nt of task

force /

deployed

personnel

AARs

submitted may

not be

transmitted

within the

target period

d. Delayed

submission

by auditees

of their

financial

statements



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

and reports

e. Intervening

events and

activities to

the audit

work/multi-

tasking audit

personnel

f. Lack of staff

to do the

audit work

due to

retirement/

resignation

of/sick audit

staff

90% of 10%

increase of

audit

recommend-

ations from

the previous

period

No. of audit

recommend-

ations

addressed/

acted by the

auditees vs.

total audit

Agency

Action Plan

and Status of

Implementatio

n (AAPSI)

Action Plan

Periodic follow-up

of the

implementation of

audit

recommendation

s with the

Management as

Within

3rd

quarter

of each

year

Manpower

MOOE

CD, ACD and

OCD Staff

Monitoring/

Status

Reports

Audit

recommend-

ations may not

be acceptable

to the auditees,

thus, may not

be addressed/



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

implemente

d by the

auditees

recommend-

ations

No. of audit

recommend-

ations

implemented

by the auditees

in the ensuing

year vs. total

audit

recommend-

ations

contained in

the AAR

Monitoring

Tool (APMT)

Status of

Implement-

ation of audit

recommend-

ation under

Part III of the

AAR

contained in the

AAPSI and

APMT

acted upon or

implemented



Revision No.: 0



OFFICE : PROFESSIONAL DEVELOPMENT OFFICE (PDO)

DIVISION : LOCAL TRAINING AND CONSULTANCY SERVICES (LTCS)

QUALITY OBJECTIVE : To ensure timely provision of audit-related trainings for professional staff development.

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

100%

targeted

number of

audit

related

trainings

for regular

LTP

conducted

as

scheduled

Actual number

of conducted

classes within

the schedule

vs. targeted

number of

audit related

trainings for

regular LTP

Annual

Training

Plan

Monthly

Reports

Conduct survey as

to the needed

audit-related

trainings under LTP

Intensify

information and

dissemination

Prioritize LTP

courses in the

schedule

Issue office order

to participants

within 5 days

before the conduct

of training

Ensure that there

are sufficient

number of

coordinators

By end

of the

year

Training

Room

Training

Manpower

Survey/

Training

Needs

Analysis

forms

LTCS Weekly

monitoring of

course

offering

schedule

Individual

Performance

and

Commitment

Review

(IPCR) and

Division

PCR

Unavailability

of RPs

Failure to

meet

minimum

number of

participants

Prepared by:



Revision No.: 0



OFFICE : PUBLIC INFORMATION OFFICE

DIVISION : NEWS AND PUBLIC RELATIONS SERVICES

QUALITY OBJECTIVES : To provide accurate and timely daily news summaries regarding audit issues, questionable transactions

reported in media to audit teams in support of audit work;

To act upon public/media queries/ request for official documents pertaining to audit reports in a timely

manner


MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

90% of news

summaries/

clippings

provided to

COA officials

on or before

11 am daily

News

summaries e-

mailed to

COA officials

E-mail of

summarie

s to COA

officials

Monthly

compila-

tion of

newsclip-

pings with

summarie

s

Monitor daily

newspapers

and online

news sites for

news

regarding

COA/audit

issues/

questionable

govt

transactions

Prepare news

summaries

E-mail the

news

summaries to

COA officials

Daily,

before 11

am

Man-

power

Newspa-

pers,

Online

news

sites,

supplies

and

material

s

News

Monitoring

Staff

PIO Director

Monthly

Report

IPCR, DPCR

and OPCR

Misinterpre

-tation by

the media

regarding

issues

contained

in the audit

report

resulting to

inaccurate

news

reporting

Clarificatio

n issued by

the PIO

when

necessary

to correct

inaccurate



Revision No.: 0




MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

news

reporting

90% of

public/ media

queries &

requests for

official

documents

acted upon

within 3 days

upon receipt

No. of public/

media queries

& requests for

official

documents

acted upon

within 3 days

vs. total no. of

queries and

requests

Document

Tracking

System

Logbook

Public

Relations staff

PIO Director

Audit team

leader/cluster

director

Quarterly

Report

IPCR, DPCR

and OPCR

Some

media/public

queries may

involve

confidential

information

that cannot

be released

resulting to

unauthorized/

premature

disclosure of

information



Revision No.: 0



OFFICE : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)

DIVISION : QUALITY ASSURANCE OFFICE (QAO)

QUALITY OBJECTIVE : To conduct Quality Assurance Review that is responsive to the latest development in the auditing

profession and other applicable audit practices of other Supreme Audit Institutions, and to ensure that

the audit services provided by the Commission are in accordance with the international auditing

standards and other regulatory and legal requirements.

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Six

Assessment

Observation

Memoranda

(AsOM) for

Engagement

Level (EL)

issued

yearly

within the

target

deadline

Actual no. of

AsOM issued

within the

target

deadline for

the year

Individual

Performance

Commitment

and Review

(IPCR)

Work within

the timeline as

per work plan

Identify

intervening

activities/

events before

plotting

timeline

Render

overtime if

expected

deliverables

are not met

within the

target date

Within the

year

Laptop

Office

Supplies

Quality

Assurance (QA)

Reviewers

Gantt Chart

Work Plan/

Monthly Work

Status Report

QAQ

checklist

Failure to

meet

deadline

Limited

access to

information

Familiarity

with COA’s

practices

Develop

skills in

report

writing



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

One QAR

Report – EL

issued

yearly

within the

target

deadline

Actual no. of

QAR Report

– EL issued

within the

target

deadline for

the year

IPCR

Work within

the timeline as

per work plan

Anticipate and

provide time

for intervening

activities/

events

Render

overtime if

expected

deliverables

are not met

within the

target date

Within the

year

Laptop

Office

Supplies

QA Reviewers Work Plan/

Monthly Work

Status Report

AsOM

Template

Failure to

meet

deadline

Develop

skills in

report

writing



Revision No.: 0



OFFICE : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)

DIVISION : Budget Execution and Accountability Services (BEAS)

QUALITY OBJECTIVE : To ensure timely provision of funds for the Commission

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of

funding

request

received from

COA Central

Offices and

Regions for

earmarking of

funds released

within the

prescribed

period

Earmarked

funds within

five working

days upon

receipt of

request

Document

Tracking

Logbook

Review/

evaluation

of funding

requests

asap Manpower

GAA

BEAS personnel

Evaluation of

funding

requests and

make

recommendations

Accomplishment/Status

Report

Funds may no

longer be

available

Incomplete

supporting

documents

100% Certified

obligations on

various claims

and projects

of different

offices/regions

Certified

claims

obligated and

released to

Accounting

Office within 2

– 3 working

days upon

receipt of

claims

(DV/ORS)

Document

Tracking

Logbook

Monitoring

Slip

Certify

availability

of

allotments

asap GAA

Manpower

BEAS personnel

Certify availability

of allotments

Accomplishment /

Status Report

Funds may not

be available,

especially at

year-end



Revision No.: 0



OFFICE : TECHNICAL SERVICES OFFICE (TSO)

DIVISION : INFRASTRUCTURE SERVICES, GOODS & SERVICES, APPRAISAL SERVICES

QUALITY OBJECTIVE : To ensure timely delivery of technical services

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Contracts

Review:

80% of

requests for

Technical

Evaluation

pertaining to:

a) contracts on

infrastructure

projects;

b)

procurements

of goods and

services; and

c) consulting

services

transmitted to

Memorandum or

Technical Review

Reports (TERs)

transmitted to the

Office of the

Assistant

Commissioner,

STSS

within ten working

days from

submission of the

Service Chief vs.

Total number of

requests for TERs

Document

Tracking

System

Logbook

Technical

Review

Notes/Revie

w Sheets

Create or

assign

technical

teams

immediatel

y according

to the type

of contracts

to be

reviewed.

Conduct

close

monitoring

of

compliance

with set

timetables

for review

Immediately

or within five

working days

after receipt

of request

Weekly and

considering

the timetable

set forth in

COA

Circular

No.2009-

001.(Section

Manpower

(technical

personnel

/technical

specialist)

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Service Chiefs,

Infra Services

A,B,C,D Director

TS

Office Order,

Memorandum

issued by the

Director/Assista

nt

Commissioner

or Head of

Office Action

Slips issued by

the Head of

Office

Submission of

required

additional

documents to

complete the

evaluation may

not be given on

time by the

requesting

party

Due to

insufficient

supporting

documents

required in the

evaluation, and



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

the Office of

the Assistant

Commission

(OAC), STSS

of outputs

3.1.6:

):

P5M &

below- 5

working days

(WD)

Above P5M

up to P20M-

14 WDs

Above

P20M- 21

WDs

With monthly

reporting of

work

progress

difficulty of

verification

caused by

factors such as

inclement

weather and

security

problems in

project sites,

results may not

serve as useful

basis of

Auditor’s action

on the

corresponding

financial

transaction

or such results

may not

delivered on

time

Technical

Inspection:

80% of request

for technical

Memorandum/IRs

Document

Create or

Immediately

Manpower -

Service Chiefs,

Office Order,

Physical



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

inspection on:

1)Infrastructur

e Projects

accomplish-

ments; and

2)Goods

Delivered and

Services

Rendered

transmitted to

the

Office of the

Assistant

Commission

(OAC), STSS

transmitted to the

Office of the

Assistant

Commissioner,STS

S within ten working

days from

submission of the

Service Chief vs

total no of request

for Technical

Inspection

Tracking

System

Logbook

Technical

Review

Notes/Revie

w Sheets

assign

technical

teams

according

to the type

of contracts

to be

inspected.

Conduct

close

monitoring

of

compliance

with set

timetables

for review

of outputs

or within five

working days

after receipt

of request

As set forth

in COA

Memorandu

m No. 2009-

074 and

COA

Circular

No.2009-

001.(Section

IV.2.f.3), with

monthly

reporting of

work

progress

Senior,

licensed

TAS)

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Infra Services

A,B,C,D

Director, TS

Memorandum

issued by the

Director/Assista

nt

Commissioner

or Head of

Office, Action

Slips issued by

the Head of

Office

Inspection of

projects in far

flung areas is

not feasible due

to security

problems or

inclement

weather

conditions

Appraisal

80% of

requests for

Reviewed requests

Document

Create or

Immediately

Manpower-

Appraisal

Office Order,

Verification of



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Appraisal

(ARs) for:

1)Real Estate;

and

2)Properties

for Disposal

transmitted to

the

Office of the

Assistant

Commission

(OAC), STSS

transmitted to the

Office of the

Assistant

Commissioner,STS

S within set

deadlines

Tracking

System

Logbook

Technical

Review

Notes/Revie

w Sheets

assign

technical

teams

according

to the type

of contracts

to be

reviewed.

Conduct

close

monitoring

of

compliance

with set

timetables

for review

of outputs

Capacitate

technical

personnel

on

appraisal

or within five

working days

after receipt

of request

As set forth

in COA

Memorandu

m No. 2009-

074 (Section

IV.2.f.2) with

monthly

reporting of

work

progress per

instruction of

the Assistant

Commission

er, STSS

At least

annually, or

when

appropriate

training body

provides

such training

Licensed

appraiser/

technical

personnel

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Services

Director, TS

Memorandum

issued by the

Director/Assista

nt

Commissioner

or Head of

Office, Action

Slips issued by

the Head of

Office

properties for

appraisal in far

flung areas is

not feasible due

to security

problems or

inclement

weather

conditions



Revision No.: 0



OFFICE : INFORMATION TECHNOLOGY AUDIT OFFICE (ITAO)

DIVISION : INFORMATION TECHNOLOGY AUDIT SERVICES-NATIONAL, LOCAL, CORPORATE

QUALITY OBJECTIVE : To ensure timely delivery of technology/information systems audit

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

IS/IT Audit:

100% of

audit report

for all

systems

audited for

the period

transmitted

to the

Office of the

Assistant

Commission

(OAC), STSS

Memorandum/Audit

Reports prepared/

reviewed vs.

transmitted to the

Office of the

Assistant

Commissioner,STSS

within ten working

days from

submission by the

Team Supervisor

Document

Tracking

System

Logbook

Review

Notes/Review

Sheets

Create and

assign audit

teams with

consideration to

the needed skills

to effectively

perform the

audit

Execute a risk-

based IS audit

strategy in

compliance with

IS audit

standards to

ensure that key

risk areas are

audited

Within 30

days from

receipt of

request

Technical

personnel /

IS auditors

Supplies,

materials,

office

equipment,

furniture and

fixture, IT

tools/support,

etc,

Audit Team

Leader,

Team

Supervisor,

Director

COA IS/IT

Audit

Framework

(CISITAF),

standards

and

guidelines

Risk that the

audit failed to

detect

weakness

and security

gaps in the

system

Risk that the

report might

not effectively

communicate

the risk

exposures of

the system

Opportunity

to

recommend



Revision No.: 0



SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Conduct audits

in accordance

with IS audit

standards to

achieve planned

audit objectives

Conduct close

monitoring of

compliance with

set standards

and timetables

for review of

outputs

Monthly

with report

of work

progress

every 5th

day of the

succeeding

month

measures of

how the

agency may

maximize the

investment in

IT to achieve

its

organizational

goals



Revision No.: 0



OFFICE : SYSTEMS CONSULTANCY SERVICES AUDIT OFFICE (INTERNAL CONTROL SYSTEM EVALUATION

AND RESEARCH SERVICES OFFICE)

DIVISION : INTERNAL CONTROL STRUCTURE EVALUATION CONSULTANCY SERVICES

INFORMATION SYSTEMS IMPLEMENTATION CONSULTANCY SERVICES

SPECIAL PROJECTS CONSULTANCY SERVICES

QUALITY OBJECTIVE : To ensure timely delivery of consultancy services and assistance in the evaluation of internal

control


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/ OPPORTUNITIES

Conduct of

Consultancy

Services

100% of

requests for

consultancy

services

reviewed/acted

upon-

Assistance

in the

design,

development

and

installation

of Internal

Letter , either

clarifying

certain

matters about

the request;

or denying the

request sent

to requesting

party within

15 days from

receipt-

Engagement

Letter

prepared and

Document

Tracking

System

Logbook

Review

Notes

Assign request

immediately to

responsible

Division for

evaluation and

determination

of appropriate

approach in the

conduct of

consultancy

services/

assistance

requested

Conduct

meetings with

Within two

days from

receipt

Within one

week after

evaluation

Througho

Personnel

with

background

on internal

auditing/

auditors

with

experience

in internal/

external

auditng

Supplies,

materials,

office

Division

Chief/Team

Leader

Director

Action Slip

filled-up

with

instructions

from the

Director

Letter

request for

meeting/

Minutes of

Meeting

Risk that the

consultancy

services/assistanc

e requested would

not be completed

due to budgetary

constraints or lack

of qualified

personnel to

perform the

required task

Opportunity to

employ expertise

from outside



Revision No.: 0




MEASUREMENT

MONITORING METHOD/

TOOL




Audit

Services

Assistance

in the

evaluation of

Internal

Control

System

submitted to

the Assistant

Commissioner

, STSS for

review within

one month

from receipt

requesting

party to clarifiy

request, if

warranted

Conduct close

monitoring of

evaluation

procedures;

discuss specific

issues of the

request with

responsible

Division for

clearer

understanding

and gain the

right

perspective

Capacitate

technical

personnel for

updates on

new/current

regulations,

ut the

evaluation

process

with

weekly

reporting

of

progress

and

monthly

reporting

of work

status

every 5th

day of the

succeedin

g month

At least

once a

year or

whenever

updates

and

funding

equipment,

furniture

and fixture,

IT tools/

support, etc.

Accomplish-

ment

Report

stating

status of

request

received/

evaluation

sources and gain

from them the

knowledge and

skills thru actual

practice



Revision No.: 0




MEASUREMENT

MONITORING METHOD/

TOOL




standards

applicable to

internal audit

and internal

control

are

available

COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001


Revision No.: 0


Page No.: 1 of 2

OFFICE : ACCOUNTING OFFICE (AO)

DIVISION : TRANSACTION PROCESSING AND BILLING SERVICES (TPBS)

QUALITY OBJECTIVE : To ensure that all funded claims received duly supported with the required documents prescribed in

COA Circular No. 2012-001 dated June 14, 2012 are processed and released within the

prescribed period


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100 % of claims

received are

processed and

released within

the required

period

Simple – 2 wd

(salaries,

terminal leave,

monetization,

cell card

allowance,

EME)

Moderate – 3 wd

(Cash

Advances,

salary

exceeding 1

month)

No. of claims

processed and

released within

the required

period vs. total

no. of claims

received

Claims

Monitoring Slip

Cash ,Status of

Claim facility

provided under

the Cash

Disbursement

Operation

System

Computerized

monitoring

Use of

database,

software

2 to 5

days from

receipt of

funded

claims

Staff of the

Division, , IT

Equipment

and Software

(Cash

Disbursement

Operation

System)

Process, Review

and Approve and

release claims for

payment

Accomplishment

Report

Performance

Report

generated under

the Cash

Disbursement

Operation

System

Issuances on

the release and

utilization of

Funds

Issuances that

provides

guidance on the

processing of

claims to attest

legality and

validity of

claims,

Claims with

incomplete

supporting

documents



Revision No.: 0


Page No.: 2 of 2


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Complex – 5 wd

(liquidation of

cash advance,

PLDT, LCA,

reimbursable

RA/TA

exceeding 3

months,

reimbursements

and

replenishments

of expenses)

Availability of

computerized

system in the

processing of

claims

Failure of the

System

Development

Group to

provide

immediate

resolution on

system errors,

Enhancement of

the System to

comply with the

new accounting

and reporting

policies,

Incomplete

Supporting

Documents

Prepared by:



Revision No.: 0


Page No.: 1 of 5

OFFICE : CORPORATE GOVERNMENT SECTOR (CGS)

DIVISION : CLUSTER 1 – BANKING AND CREDIT


a. the audit is undertaken in accordance with Philippine Public Sector Standards on Auditing;

b. the audit report is prepared in accordance with the prescribed standards and guidelines;

c. the audit report is transmitted to auditees within the deadline under the General Appropriations Act; and

d. the audit report contains value-adding audit recommendations.

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit Thrust

Areas

identified

through risk

assessment

within the

prescribed

period

No. of

Proposed

Audit Plan

(embodying

proposed audit

areas as a

result of risk

assessment)

submitted

versus total

number of

expected Audit

Plans

Cluster’s Audit

Instructions

issued within

Inspection

of the

documents

evidencing

risk

assessment

conducted,

using

Inspection

Checklist

Conduct of risk

assessment at

the level of the

audit group.

Conduct of the

Cluster Audit

Planning and

Mid-year/Year-

end Assessment

Within

third

quarter of

the year

Within the

period

prescribed

in COA

Memoran

dum No.

2016-023

dated

November

14, 2016

Manpower

Budget for

MOOE

CD, ACD, SAs,

ATLs.

Quarterly Status

Report on the

implementation

of Audit

Instructions

Quarterly

Accomplishment

Reports

Risk assessment

may not be

properly

conducted due to

lack of time

The risk

assessment

process may not

be adequately

documented.



Revision No.: 0


Page No.: 2 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

the prescribed

period

100% audit

activities per

audit plan

undertaken

and

adequately

documented

No. of audit

activities

accomplished

and

documented

vs. total

committed

activities

Monitoring

Report

Surprise

inspection of the

offices of audit

groups/teams

Ongoing Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Validation of

Reported

Accomplishmen

ts

Listed audit

activities may not

be completely

undertaken as

scheduled due to

unexpected audit

request/

complaints,

intervening

activities and

multi-tasking of

the SA and audit

teams

100% AARs

compliant

with the

prescribed

standards

and

guidelines

No. of AARs

compliant with

prescribed

standards and

guidelines

versus total

number of

expected

AARs

AAR

Review

Checklist

Conduct of pre-

exit conference

with the

indvidual audit

group to discuss

the results of

audit.

1st

quarter for

small

agencies

and 2nd

quarter for

large

agencies

Manpower

MOOE


mainly of audit

observations

disagreed by

Management

and items

needing

clarification

AARs submitted

may not be in

conformity with

the prescribed

standards and

guidelines due to

time constraints



Revision No.: 0


Page No.: 3 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Conduct of three

levels of review:

a. SA of Audit

Group

b. SA of OCD

c. ACD

Discussion of

review notes

with the audit

groups/ teams

prior to

transmittal.

100% of

AARs

transmitted

within the

prscribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs.

Total number

of auditees

Monitoring

Report

Transmittal

letters duly

received by

the auditees

Creation of task

force or

deployment of

additional

personnel to

assist the Audit

Groups/Teams

On-going

Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Monitoring of

the

accomplishment

of task force /

deployed

personnel

AARs submitted

may not be

transmitted within

the target period

a. Delayed

submission

by auditees

of their

financial

statements

and reports

b. Intervening

events and

activities to

the audit

work/multi-



Revision No.: 0


Page No.: 4 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

tasking audit

personnel

c. Lack of staff

to do the

audit work

due to

retirement/

resignation

of/sick audit

staff

90% of10%

increase of

audit

recommend-

ations from

the previous

period

implemented

by the

auditees

No. of audit

recommend-

ations

addressed/

acted by the

auditees vs.

total audit

recommendati

ons

No. of audit

recommend-

ations

implemented

by the

Agency

Action Plan

and Status

of

Implement-

ation

(AAPSI)

Action Plan

Monitoring

Tool

(APMT)

Periodic follow-up

of the

implementation of

audit

recommendations

with the

Management as

contained in the

AAPSI and APMT

Within 3rd

quarter of

each year

Manpower

MOOE

CD, ACD and

OCD Staff

Monit Audit

recommendations

may not be

acceptable to the

auditees, thus,

may not be

addressed/acted

upon or

implemented



Revision No.: 0


Page No.: 5 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

auditees in the

ensuing year

vs. total audit

recommendati

ons contained

in the AAR

Status of

Implement-

ation of

audit

recommend

ation under

Part III of

the AAR

Prepared by:



Revision No.: 0


Page No.: 1 of 2

OFFICE : COMMISSION PROPER (CP)

DIVISION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE

COMMISSIONER II

QUALITY OBJECTIVE : To formulate strategies and objectives to attain the identified thrusts and priorities of the

Commission.


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of the

identified

thrusts,

priorities, and

objectives

attained during

the specified

time

Number of

thrusts,

priorities, and

objectives

attained

versus the

number of

thrusts,

priorities, and

objectives

set within the

specified

time

Accomplishment

Reports or

Status Reports

Review of

plans to

assess

whether

actual

operations

are aligned

to the plans

Assessment

on whether

there is a

need to

redefine the

thrusts,

priorities,

and

objectives in

light of

changing

conditions

Annually

after the

approval of

thrusts,

priorities,

and

objectives by

the

Commission

Proper

Manpower

Data and

information

from the

concerned

offices

IT Support

Budget

Head Office,

Regional

Offices, and the

Commission

Proper

- Overview of

monitoring

process,

usually of

outputs

- Progress

report towards

the desired

outcomes and

desired

impacts

- Evaluation

Report

prepared after

the

completion of

the desired

plan

(balanced

view of all

relevant

Unattainable

objectives due

to the following

constraints:

budget,

manpower,

and

developments

requiring

change of

thrust



Revision No.: 0


Page No.: 2 of 2


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

results, shows

what

meaningful

changes have

occurred and

whether

objectives

have been

achieved)

Prepared by:



Revision No.: 0


Page No.: 1 of 5


DIVISION : PROCUREMENT, AND SUPPLY & PROPERTY MANAGEMENT (PROCUREMENT & SUPPLY MANAGEMENT

SERVICES)

QUALITY OBJECTIVE : To ensure efficient and timely procurement and delivery of office supplies, materials & equipment

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

80%

procure-

ment of

supplies

and

materials

delivered

to end

user from

receipt of

PR with

complete

specifica-

tions

within

committed

date

specified

in the PR

Actual lead

time of

delivery

Purchase

Request

(PR)

Review of

supplies &

materials

requirements

As

specified

in

Purchase

Order

(PO)

Approved

Budget;

Manpower

(staff);

vehicles

Division Chief

(PPSMS)

Procurement

report;

Accomplishment

report

Untimely

procurement

due to delayed

bidding



Revision No.: 0


Page No.: 2 of 5


DIVISION : INFRASTRUCTURE MANAGEMENT (BUILDING FACILITIES & MAINTENANCE SERVICES)

QUALITY OBJECTIVE : To ensure implementation COA Central Office Projects and provide Detailed Engineering Plans and

specifications

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

80% of

Project/

PSAO

provided

with detailed

Engineering/

Plans and

Specifica-

tions

Actual projects

provided with

detailed

Engineering/

Plans and

Specifications

vs. total no. of

Project

proposals

-Project

accomplish

ment report

-Certificate

of

acceptance/

Completion

-Inspection/

Evaluation/

Monitoring of

project

implementation

As

specified

in the

project/

contract

- Contractor/

Supplier

- Engineering

Group, GSO

(Review/

Evaluate

Inspection and

Assessment/

Evaluation

Report

Projects may

not accomplish

on time due to

delayed

bidding/ project

Implementation



Revision No.: 0


Page No.: 3 of 5


DIVISION : INFORMATION RESOURCES MANAGEMENT (RECORDS SERVICES DIVISION)

QUALITY OBJECTIVE : To ensure a safe storage, safekeeping of records and issuances of communications; and timely delivery of

request of records and documents

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of

Records

for

release,

file,

retrieve

and

deliver to

concerned

office/

clientele

100%

Percentage of

accomplishment

vis-à-vis

requests

received and/or

assigned tasks

-Record book

-DPCR/IPCR

-Accomplish-

ment Report

Recording/

Filing/

Encoding/

Delivery

As

specified

in the

request/

Order

-Staff

personnel

of RSD

RSD personnel/

in-charge

(Compilation/

delivery/

Dessiminate

Accomplish-

ment

Report/Monthly

Performance

Report

Delayed

released due to

multiple

request/

Assignment



Revision No.: 0


Page No.: 4 of 5


DIVISION : FINANCIAL MANAGEMENT SERVICES (CASH MANAGEMENT & TREASURY SERVICES)

QUALITY OBJECTIVE : To ensure a conscientious cash management and treasury services provider of the Commission

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of

process of

disburse-

ments

payments,

collections

& deposits,

cash

advances &

liquidations

100%

Disbursements

Vouchers/

Payrolls paid/

Collection &

deposits/cash

advances

liquidated

Record

book

Monthly

Accomplish-

ment Report

Recording &

Encoding/

Deposits &

Withdrawals/

Verifications

Within a

day/ or

next day

upon

approval

Staff

personnel

of TSD

TSD Personnel

review/process

and encoding/

preparation of

checks

Accomplish-

ment

Report/Monthly

Performance

Report

Delayed

released of

check payment/

process due to

incomplete

documentation/

or lack of

authority



Revision No.: 0


Page No.: 5 of 5


DIVISION : WORK ENVIRONMENT MANAGEMENT (TRANSPORT & SECURITY SERVICES)

QUALITY OBJECTIVE : To ensure the provision and efficient maintenance of all official service vehicles


MEASUREMENT

MONITORING

METHOD/

TOOL

KEY

ACTIVITIES/

STRATEGY


METHOD/TOOL

RISKS/

OPPORTUNITIES

Number of hours

downtime per

equipment

Percentage of

functional

equipment,

vehicle

Zero untoward

security-related

incidence

Number of

availability of

requested

vehicle/

transport

service

Actual

preventive

maintenance

performed vs.

prior

Programmed

maintenance

Downtime of

equipment

No of

functional vs

total no. Of

equipment,

vehicle etc

Maintenance

record book

Accomplish-

ment Report

Requisition/

Inspection/

repair and

evaluation

Per

schedule

of repairs

and

mainte-

nance

Staff of

TSSD/

Service

provider

Technical

personnel of

TSSD (Repairs/

fabricate/

Installation)

Accomplish-

ment

Report/Monthly

Performance

Report

Repairs and

maintenance

may not be

performed on

time due to lack

or delayed in

the release of

funds

Prepared by:



Revision No.: 0


Page No.: 1 of 6

OFFICE : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)

DIVISION : RECRUITMENT AND PROMOTION SERVICES (RPS)

QUALITY OBJECTIVE : To ensure timely processing of proposals for recruitment and promotion

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Central Office

Proposals

100% of

proposals for

recruitment

and promotion

of qualified

applicants/

recommendees

with complete

supporting

documents are

submitted to

the Selection

and

Promotions

Board (SPB);

No. of

proposals

submitted to

the SPB vs.

total no. of

proposals

processed

Actual lead

time of

submission of

proposals to

the SPB

vs.target lead

time.

Document

tracking/

logbook to

monitor -

Actions taken

on proposals

for

recruitment

and

promotion

Monitoring of

the action

taken on

proposals for

recruitment

and promotion

at the level of

HRMO, the

requesitioning

sectors/offices,

SPB

Secretariat,

Office of the

Assistant

Commissioner

for

Administration.

Follow-up with

sectors/offices

For

recruitment-

Within 45

working days

from receipt of

application

(the process

includes initial

evaluation,

pre-

employment

examination,

referral to the

sectors/

offices for

further

screening and

recommendati

on,

preparation of

SPB matrix

upon receipt

Manpower;

Computer

and

Printer;

Bond

paper;

Recruitment

and Promotion

Services

(RPS), HRMO;

Office of the

Assistant

Commissioner

(OAC) for

Administration;

Selection and

Promotions

Board (SPB);

Commission

Secretary

(COMSEC)

Commission

Proper (CP)

Status/Accomp

-lishment

Reports

SPB Notice of

Meeting

SPB Minutes

of the Meeting

Delay in the

process may

be due to any

of the following

-

Incomplete

documents;

delayed or non-

submission of

required

documents;

Non-

appearance on

scheduled pre-

employment

examination

and/or

interview;

Rescheduling

of pre-



Revision No.: 0


Page No.: 2 of 6

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

of

sector/office

recommendati

on, and

submission to

the SPB for

deliberation

and

recommend-

ation

For

promotion-

Within 45

working days

from receipt

of proposals

from the

sectors/

offices

employment

examination

and/or

interview due

to non-

appearance;

Submission of

Sector/Office/

Regional Office

proposals to

the HRMO

beyond

timelines set;

Non-

compliance

with

recruitment and

promotion

guidelines and

procedures;

Volume of

proposals

received by the

HRMO;



Revision No.: 0


Page No.: 3 of 6

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of SPB-

recommended

proposals for

recruitment

and promotion

with complete

supporting

documents

submitted to

the

Commission

Proper (CP) for

approval

No. of

proposals

submitted to

the CP vs.

total no. of

proposals

acted upon by

the SPB

Actual lead

time of

submission of

proposals

vs.target lead

time for

submission

Document

Tracking/

Logbook to

monitor -

Release of

memo

transmittal to

the CP

together with

the proposals

for

recruitment

and

promotion

Actual receipt

of memo

transmittals

by the

COMSEC

Monitoring of

the action

taken on

proposals for

recruitment

and promotion

at the level of

HRMO, the

requesitioning

sectors/offices,

SPB

Secretariat,

Office of the

Assistant

Commissioner

for

Administration.

Follow-up with

sectors/offices

Within five

working days

from SPB

meeting

Manpower;

Computer

and

Printer;

Bond

paper;

Recruitment

and Promotion

Services

(RPS), HRMO;

Office of the

Assistant

Commissioner

(OAC) for

Administration

COMSEC/CP

CP Notice of

Meeting

CP Minutes of

the Meeting

Regional Office

Proposals

No. of

proposals

processed with

complete

Document

Tracking/

Logbook to

monitor -

Monitoring of

the action

taken on

proposals for

Within 60

working days

from receipt

from the

Manpower;

Computer

and

Printer;

Recruitment

and Promotion

Services

(RPS), HRMO;

CP Notice of

Meeting

Delay in the

process may

be due to any



Revision No.: 0


Page No.: 4 of 6

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of

proposals for

recruitment

and promotion

of qualified

applicants/

recommendees

with complete

supporting

documents

endorsed by

the Regional

Selection and

Promotions

Board (RSPB)

are submitted

to the

Commission

Proper (CP) for

approval

supporting

documents

submitted to

the CP vs.

total no. of

proposals

received

Actual lead

time of

submission of

proposals to

the CP

vs.target lead

time

Release of

memo

transmittal to

the CP

together with

the proposals

for

recruitment

and

promotion

Actual receipt

of memo

transmittals

by the

COMSEC

recruitment

and promotion

at the level of

HRMO, the

RSPB, Office

of the

Assistant

Commissioner

for

Administration

.

Follow-up with

sectors/offices

Regional

Offices

Bond

paper;

Office of the

Assistant

Commissioner

(OAC) for

Administration;

COMSEC/CP

CP Minutes of

the Meeting

of the following

–

Submission of

RSPB

proposals to

the HRMO

beyond

timelines set;

Non-

compliance

with

recruitment and

promotion

guidelines,

procedures;

and

documentary

requirements

Volume of

proposals

received by the

HRMO;



Revision No.: 0


Page No.: 5 of 6

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of signed

appointments

released to

concerned

sectors/offices

No. of signed

appointments

released vs.

no of signed

appointments

received from

COMSEC

Document

Tracking/

Logbook to

monitor -

Release of

memos

transmitting

original copy of

signed

appointments

to the

sectors/offices/

regional offices

Within five

working days

from receipt of

signed

appointments

Report on

Appointments

Issued

Assumption of

office of new

recruits;

Updating of

the Personnel

Management

information

System

(PMIS) to

incorporate

personnel

movement by

way of

recruitment

and promotion

Prepared by:



Revision No.: 0


Page No.: 6 of 6



Revision No.: 0


Page No.: 1 of 1

OFFICE : OFFICE OF THE CHAIRPERSON

DIVISION : INTERNAL AUDIT OFFICE (IAO)

QUALITY OBJECTIVE : To ensure timely submission of the Internal Audit Report to the Chairperson

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Two

Internal

Audit

Reports

(IAR)

submitted

yearly

within the

target

deadline

period

Actual no. of

IAR issued

within the

target deadline

for the year

Memorandum

to the

Chairperson

submitting the

report

Regular

monitoring of

accomplishments

2017 and

onwards

-Manpower

- Office

supplies

-Equipment

- Funds for

travelling

expenses of

the Teams

Director,

Assistant

Director, SA,

Audit Team

Leader

Accomplishment

reports

IAR may not

be submitted

within the

target

deadline

Prepared by:



Revision No.: 0


Page No.: 1 of 3

OFFICE : INFORMATION TECHNOLOGY OFFICE (ITO)

DIVISION : INFORMATION SYSTEMS ADMINISTRATION AND SUPPORT SERVICES (ISASS)

QUALITY OBJECTIVE : To ensure 24/7 internet connectivity.

To provide a more secured on-line collaboration tool for COA auditors.

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

0 downtime/

24/7 internet

connectivity

Actual no. of

hours

downtime

recorded for

the week

Tracking/

Monitoring

Log on

recorded

downtime

Procurement

of 20Mbps

Internet

Bandwidth for

redundancy

and fail-over

Upgrading of

Network

Cabling

Upon

delivery/

installatio

n of

additional

20 MBPS

Internet

Bandwidt

h by end

of

Decembe

r 2016

April 2017

Installation

of Additional

20 MBPS

Internet

Bandwidth

by Internet

provider

Installation/

Configuration

of Network

Switches

ITO ISAdSS

technical staff

for the

monitoring of

internet

connection and

performance

testing

Report on

Network

Maintenance

Performance

Testing Report

IT providers

Internet

Connection

Down or

under

maintenance

resulting to

non-

availability of

Internet

connection

Power

Interruption

Air

conditioning

Malfunction

Unauthorized

installation of

switches or

routers by

employees



Revision No.: 0


Page No.: 2 of 3

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

0 security

issues

reported on

the on-line

collaboration

tool

No. of reported

security

issues/

hacking on the

use of On-line

collaboration

tool

Tracking/

Monitoring

Log on

reported

Implementat

ion issues

on the use

of On-line

collaboration

tool

Development

and

Implementation

of On-line

Collaboration

Tool

Training of

concerned staff

in the

formatting of

AAR

Upon

implemen

tation of

the

Collaborat

ion Tool

by 1st

quarter of

2017

Internet

connection

Server

Website

Application

Firewall

(WAF)

ITO ISAdSS

technical staff

for the

development

and

maintenance

of the COA

On-line portal-

Collaboration

Tool

System

Implementati

on Monitoring

Report

Improper

use of userid

and

password

Outside

Threats (e.g

Brute Force

Attack,

Distributed

Denial of

Service,

Website

Defacement)

0 incidence

of delayed

publication

of reports

attributed to

WADAS

No. of

delayed in the

publication of

reports

attributed to

WADAS

Monthly

Status

Report on

the

Publication

of AAR

Training of

concerned staff

in the formatting

of AAR

1st

semester

of 2016

Training

Fund,

computers,

venue for

the training

ITO WADAS for

the conduct of

training on AAR

formatting

Report on

Trainings

conducted

AARs

submitted do

not conform

with the

required

formatting

resulting to

delay in the

publication

of AAR

Lack of

manpower to



Revision No.: 0


Page No.: 3 of 3

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

process

AAR for

publication

due to

volume of

AAR

received

100 %

accomplish-

ment of

programmed/

planned

activities for

the ARDIS

Actual

Accomplish-

ment vs

programmed/

planned

Monthly

Accomplish

ment

Report

Training of

Auditors on

the use of

ARDIS

Pilot

Implementatio

n of ARDIS

COA Wide

Implementation

of ARDIS

1st

semester

of 2017

Training

Fund;

Internet

Connection,

Computer

and Server

to house

ARDIS

ISDMS for the

maintenance of

ARDIS

QuAIS for the

implementation

of ARDIS

System

Implementation

Report;

System Issues

and Concerns

Form

submitted by

IS users

Delayed in the

implementatio

n due to other

priority wok IS

Users (Audit

Teams)

Prepared by:



Revision No.: 0


Page No.: 1 of 1

OFFICE : LEGAL AFFAIRS OFFICE (LAO)

DIVISION : LEGAL OPINION, CONSULTATION AND RESEARCH DIVISION

QUALITY OBJECTIVE : To ensure timely rendition of legal opinion on interpretation of laws, rules and regulations pertaining to audit.

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

100% for

legal

opinions

rendered

within 5

working

days from

receipt of

the

request

Actual legal

opinions

rendered

within 5

working days

from receipt

vs. Actual

number of

requests

received

Document

Tracking

System

Logbook

Numbered

Legal

Opinions

Ensure

avaliability of

pertinent laws,

rules and

regulations as

reference in

rendering legal

opinions

Monitor draft

legal opinions

being drafted by

legal officers

Prioritize review,

finalization and

release of legal

opinions to

requesting party

On-going

Manpower

(Legal

personnel)

Supplies,

materials,

office

equpment,

furniture

and fixture,

IT support,

etc.

Legal Opinion,

Consultation

and Research

Division, LAO

LAO Director

Availability of

Maintained

Documented

Information

Document

Tracking

System

Quarterly

Accomplish

ment Report

Semestral

DPCR and

OPCR

Misinterpretation/

inappropriate

interpretation of

pertinent laws,

rules and

regulations

embodied in the

legal opinion

may affect the

quality of audit

report

Prepared by:



Revision No.: 0


Page No.: 1 of 5

OFFICE : LOCAL GOVERNMENT SECTOR (LGS)

DIVISION : NATIONAL CAPITAL REGION (NCR)


a. The audit is undertaken in accordance with PPSSA;

b. The audit reports (AAR) are prepared in accordance with the prescribed standards and guidelines;

transmitted within the deadline set under the GAA; and contain value-adding audit

recommendations

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit thrust

areas

identified

through risk

assessment

within the

prescribed

period

No. of

proposed audit

plans submitted

by the Audit

Groups for

approval

embodying the

proposed audit

areas as a

result of their

risk

assessment

submitted for

approval vs.

total number of

expected audit

plans

Inspection

of the

documents

evidencing

the risk

assessmen

t conducted

using

Inspection

Checklist

Monitoring

report

Conduct of

risk

assessment

Conduct of

Regional

Office’s Audit

Planning and

Mid-

year/Year-

end

Assessment

Within

3rd

quarter

of the

year

Manpower

Budget

RD, ARD, SAs,

ATLs

Quarterly

Accomplish-

ment Report

Quarterly

Status

Report on

the

Implementa-

tion of Audit

Instructions

Risk

assessment

may not be

properly

conducted

due to lack of

time

Risk

assessment

process may

not be

adequately

documented

in

accordance

with IRRBA



Revision No.: 0


Page No.: 2 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Regional

Office’s audit

instruction

issued within

the prescribed

period

100% audit

activities per

audit plan

undertaken

and

adequately

documented

No. of audit

activities

accomplished

and

documented vs.

total committed

activities

Monitoring

report

Surprise

inspection of

the offices of

Audit

Groups/Teams

ongoing Manpower

Budget for

MOOE

RD, ARD, RD

staff

Validation of

reported

accomplish-

ments

Listed audit

activities may

not be

completely

undertaken

as scheduled

due to

unexpected

audit

requests/

complaints,

intervening

activities and

multi-tasking

of the SAs

and audit

teams



Revision No.: 0


Page No.: 3 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% AARs

compliant

with the

prescribed

standards

and

guidelines

No. of AARs

compliant with

the prescribed

standards and

guidelines vs.

total no. of

expected AARs

for transmittal

AAR

Review

Checklist

Conduct of pre-

exit conference

with the

individual Audit

Groups to

discuss the

results of audit

Conduct of

three levels of

review:

1st- SA, Audit

Group

2nd- SA of

ORD

3rd-ARD

4th-RD

1st

quarter

for small

agencies

and 2nd

quarter

for large

agencies

Manpower

(ORD staff)

Office

supplies

RD, ARD, SA,

ATL, ATM, ORD

staff-reviewers

Discussion of

audit

observations

Disagreed by

management or

items needing

clarification

Discussion of

review notes

with the Audit

Group/Teams

prior to

transmittal

AARs

submitted

may not be in

conformity

with the

prescribed

standards and

guidelines

due to time

constraints

100% of

AARs

transmitted

within the

prescribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs. total

no. of auditees

Monitoring

Report

Transmittal

letters duly

received by

Creation of

task force or

deployment of

additional

personnel to

On-

going

Manpower

Budget for

MOOE

RD, ARD and

RD staff

Monitoring of

accomplish-

ment of task

force/deployed

personnel

AARs

submitted

may not be

transmitted

within the

target period



Revision No.: 0


Page No.: 4 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

(cities,

municipality

and component

units)

the

auditees

assist the Audit

Groups/Teams

90% of 10%

increase of

audit

recommend-

ations from

the previous

period are

implemented

by the

auditees

No. of audit

recommend-

ations

addressed/acted

by the auditees

vs. total audit

recommend-

ations

No. of audit

recommend-

ations

implemented by

the auditees in

the ensuing

year vs. total

audit

recommendatio

ns contained in

the AAR

Agency

Action Plan

and Status

of

Implement-

ation

(AAPSI)

Action Plan

Monitoring

Tool

(APMT)

Status of

Implement-

ation of

audit

recommen

dation

under Part

Periodic

follow-up of

the

implement-

ation of audit

recommenda

tions with the

manage-

ment as

contained in

the AAPSI

and the

APMT

Within

3rd

quart

er of

each

year

Manpower

Office

Supplies

RD, ARD, SA of

ORD

Monitoring/

Status Report

Audit

recommend-

ations may

not be

acceptable to

the auditees,

thus, may not

be addressed/

acted upon or

implemented



Revision No.: 0


Page No.: 5 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

III of the

AAR

Prepared by:



Revision No.: 0


Page No.: 1 of 5

OFFICE : NATIONAL GOVERNMENT SECTOR (NGS)

DIVISION : CLUSTER 6 – HEALTH AND SCIENCE

QUALITY OBJECTIVE : To ensure that the audit is undertaken in accordance with Philippine Public Sector Standards on Auditing;

that the audit report is prepared in accordance with the prescribed standards and guidelines; that the audit report

is transmitted to auditees within the deadline under the General Appropriations Act; and that the audit report

contains value-adding audit recommendations.

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit Thrust

Areas

identified

through risk

assessment

within the

prescribed

period

No. of

Proposed

Audit Plan

(embodying

proposed audit

areas as a

result of risk

assessment)

submitted

versus total

number of

expected Audit

Plans

Cluster’s Audit

Instructions

issued within

the prescribed

period

Inspection

of the

documents

evidencing

risk

assessment

conducted,

using

Inspection

Checklist

Conduct of risk

assessment at

the level of the

audit group.

Conduct of the

Cluster Audit

Planning and

Mid-year/Year-

end Assessment

Within

third

quarter of

the year

Within the

period

prescribe

d in COA

Memoran-

dum No.

2016-023

dated

November

14, 2016

Manpower

Budget for

MOOE

CD, ACD, SAs,

ATLs.

Quarterly

Status Report

on the

implementation

of Audit

Instructions

Quarterly

Accomplish-

ment Reports

The risk

assessment

may not be

properly

conducted

due to lack of

time

The risk

assessment

process may

not be

adequately

documented.



Revision No.: 0


Page No.: 2 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% audit

activities per

audit plan

undertaken

and

adequately

documented

No. of audit

activities

accomplished

and

documented

vs. total

committed

activities

Monitoring

Report

Surprise

inspection of the

offices of audit

groups/teams

Ongoing Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Validation of

Reported

Accomplish-

ments

Listed audit

activities may

not be

completely

undertaken

as scheduled

due to

unexpected

audit request/

complaints,

intervening

activities and

multi-tasking

of the SA and

audit teams

100% AARs

compliant

with the

prescribed

standards

and

guidelines

No. of AARs

compliant with

prescribed

standards and

guidelines

versus total

number of

expected

AARs

AAR

Review

Checklist

Conduct of pre-

exit conference

with the

indvidual audit

group to discuss

the results of

audit.

1st

quarter for

small

agencies

and 2nd

quarter for

large

agencies

Manpower

MOOE


mainly of audit

observations

disagreed by

Management

and items

needing

clarification

AARs

submitted

may not be in

conformity

with the

prescribed

standards and

guidelines due

to time

constraints



Revision No.: 0


Page No.: 3 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Conduct of three

levels of review:

a. SA of Audit

Group

b. SA of OCD

c. ACD

d. CD

Discussion of

review notes

with the audit

groups/teams

prior to

transmittal.

100% of

AARs

transmitted

within the

prscribed

deadlines

No. of AARs

transmitted

within the

prescribed

period vs.

Total number

of auditees

Monitoring

Report

Transmittal

letters duly

received by

the auditees

Creation of task

force or

deployment of

additional

personnel to

assist the Audit

Groups/Teams

On-going

Manpower

Budget for

MOOE

CD, ACD and

OCD Staff

Monitoring of

the

accomplishment

of task force /

deployed

personnel

AARs

submitted

may not be

transmitted

within the

target period

a. Delayed

submission

by auditees

of their

financial

statements

and reports

b. Intervening

events and

activities to



Revision No.: 0


Page No.: 4 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

the audit

work/multi-

tasking

audit

personnel

c. Lack of

staff to do

the audit

work due to

retirement/

resignation

of/sick audit

staff

90% of 10%

increase of

audit

recommend-

ations from

the previous

period

implemented

by the

auditees

No. of audit

recommend-

ations

addressed/

acted by the

auditees vs.

total audit

recommend-

ations

Agency

Action Plan

and Status

of

Implementa

tion

(AAPSI)

Action Plan

Monitoring

Periodic follow-up

of the

implementation of

audit

recommendations

with the

Management as

contained in the

AAPSI and APMT

Within 3rd

quarter of

each year

Manpower

MOOE

CD, ACD and

OCD Staff

Monitoring/

Status Reports

Audit

recommend-

ations may

not be

acceptable to

the auditees,

thus, may not

be addressed/

acted upon or

implemented



Revision No.: 0


Page No.: 5 of 5

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

No. of audit

recommend-

ations

implemented

by the

auditees in the

ensuing year

vs. total audit

recommend-

ations

contained in

the AAR

Tool

(APMT)

Status of

Implement-

ation of audit

recommend-

ation under

Part III of the

AAR

Prepared by:



Revision No.: 0


Page No.: 1 of 2

OFFICE : PROFESSIONAL DEVELOPMENT OFFICE (PDO)

DIVISION : LOCAL TRAINING AND CONSULTANCY SERVICES (LTCS)

QUALITY OBJECTIVE : To ensure timely provision of audit-related trainings for professional staff development.

SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

100%

targeted

number of

audit

related

trainings

for regular

LTP

conducted

as

scheduled

Actual number

of conducted

classes within

the schedule

vs. targeted

number of

audit related

trainings for

regular LTP

Annual

Training

Plan

Monthly

Reports

Conduct

survey as to

the needed

audit-related

trainings

under LTP

Intensify

information

and

dissemination

Prioritize LTP

courses in the

schedule

Issue office

order to

participants

within 5 days

before the

conduct of

training

Ensure that

there are

By end of

the year

Training

Room

Training

Manpower

Survey/

Training

Needs

Analysis

forms

LTCS Weekly

monitoring of

course

offering

schedule

Individual

Performance

and

Commitment

Review

(IPCR) and

Division

PCR

Unavailability

of RPs

Failure to

meet

minimum

number of

participants



Revision No.: 0


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SPECIFIC

TARGET

INDICATOR/

MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

sufficient

number of

coordinators

Prepared by:

COMMISSION ON AUDIT Document Code:COA-QMSM_QP-0001


Revision No.: 0


Page No.: 1 of 2

OFFICE : PUBLIC INFORMATION OFFICE

DIVISION : NEWS AND PUBLIC RELATIONS SERVICES

QUALITY OBJECTIVES : To provide accurate and timely daily news summaries regarding audit issues, questionable transactions

reported in media to audit teams in support of audit work;

To act upon public/media queries/ request for official documents pertaining to audit reports in a timely

manner


MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

90% of news

summaries/

clippings

provided to

COA officials

on or before

11 am daily

News

summaries e-

mailed to COA

officials

E-mail of

summaries

to COA

officials

Monthly

compila-

tion of

newsclip-

pings with

summaries

Monitor daily

newspapers

and online

news sites for

news

regarding

COA/audit

issues/

questionable

govt

transactions

Prepare news

summaries

E-mail the

news

summaries to

COA officials

Daily, before

11 am

Man-

power

Newspa-

pers,

Online

news

sites,

supplies

and

materials

News

Monitoring

Staff

PIO Director

Monthly

Report

IPCR, DPCR

and OPCR

Misinterpre-

tation by

the media

regarding

issues

contained

in the audit

report

resulting to

inaccurate

news

reporting

Clarification

issued by

the PIO

when

necessary

to correct

inaccurate

COMMISSION ON AUDIT Document Code:COA-QMSM_QP-0001


Revision No.: 0


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MEASUREMENT

MONITORING

METHOD/

TOOL

KEY ACTIVITIES/


EVALUATION

METHOD/TOOL

RISKS/

OPPORTUNITIES

news

reporting

90% of public/

media queries

& requests for

official

documents

acted upon

within 3 days

upon receipt

No. of public/

media queries

& requests for

official

documents

acted upon

within 3 days

vs. total no. of

queries and

requests

Document

Tracking

System

Logbook

Public

Relations staff

PIO Director

Audit team

leader/cluster

director

Quarterly

Report

IPCR, DPCR

and OPCR

Some

media/public

queries may

involve

confidential

information

that cannot be

released

resulting to

unauthorized/

premature

disclosure of

information



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OFFICE : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)

DIVISION : QUALITY ASSURANCE OFFICE (QAO)

QUALITY OBJECTIVE : To conduct Quality Assurance Review that is responsive to the latest development in the auditing

profession and other applicable audit practices of other Supreme Audit Institutions, and to ensure that

the audit services provided by the Commission are in accordance with the international auditing

standards and other regulatory and legal requirements.

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Six

Assessment

Observation

Memoranda

(AsOM) for

Engagement

Level (EL)

issued

yearly

within the

target

deadline

Actual no. of

AsOM issued

within the

target

deadline for

the year

Individual

Performance

Commitment

and Review

(IPCR)

Work within

the timeline as

per work plan

Identify

intervening

activities/

events before

plotting

timeline

Render

overtime if

expected

deliverables

are not met

within the

target date

Within the

year

Laptop

Office

Supplies

Quality

Assurance (QA)

Reviewers

Gantt Chart

Work Plan/

Monthly Work

Status Report

QAQ

checklist

Failure to

meet

deadline

Limited

access to

information

Familiarity

with COA’s

practices

Develop

skills in

report

writing



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SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

One QAR

Report – EL

issued

yearly

within the

target

deadline

Actual no. of

QAR Report –

EL issued

within the

target

deadline for

the year

IPCR

Work within

the timeline as

per work plan

Anticipate and

provide time

for intervening

activities/

events

Render

overtime if

expected

deliverables

are not met

within the

target date

Within the

year

Laptop

Office

Supplies

QA Reviewers Work Plan/

Monthly Work

Status Report

AsOM

Template

Failure to

meet

deadline

Develop

skills in

report

writing

Prepared by:



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OFFICE : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)

DIVISION : Budget Execution and Accountability Services (BEAS)

QUALITY OBJECTIVE : To ensure timely provision of funds for the Commission

SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

100% of

funding

request

received

from

COA

Central

Offices and

Regions for

earmarking

of funds

released

within the

prescribed

period

Earmarked

funds within five

working days

upon receipt of

request

Document

Tracking

Logbook

Review/

evaluation of

funding requests

asap Manpower

GAA

BEAS personnel

Evaluation of

funding

requests and

make

recommendations

Accomplishment

/Status Report

Funds may no

longer be

available

Incomplete

supporting

documents

100%

Certified

obligations

on various

claims and

projects of

Certified

claims obligated

and released to

Accounting

Office within 2 –

3 working days

Document

Tracking

Logbook

Monitoring

Slip


of allotments

asap GAA

Manpower

BEAS personnel


of allotments

Accomplishment

/ Status Report

Funds may not

be available,

especially at

year-end



Revision No.: 0


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SPECIFIC TARGET


MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

different

offices/

regions

upon receipt of

claims

(DV/ORS)

Prepared by:



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OFFICE : TECHNICAL SERVICES OFFICE (TSO)

DIVISION : INFRASTRUCTURE SERVICES, GOODS & SERVICES, APPRAISAL SERVICES

QUALITY OBJECTIVE : To ensure timely delivery of technical services


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Contracts

Review:

80% of requests

for Technical

Evaluation

pertaining to:

a) contracts on

infrastructure

projects;

b)

procurements

of goods and

services; and

c) consulting

services

Memorandum

or Technical

Review

Reports

(TERs)

transmitted to

the Office of

the Assistant

Commissioner,

STSS

within ten

working days

from

submission of

the Service

Chief vs. Total

number of

Document

Tracking

System

Logbook

Technical

Review

Notes/Review

Sheets

Create or assign

technical teams

immediately

according to the

type of contracts

to be reviewed.

Conduct close

monitoring of

compliance with

set timetables

for review of

outputs

Immediately

or within five

working days

after receipt of

request

Weekly and

considering

the timetable

set forth in

COA Circular

No.2009-

Manpower

(technical

personnel

/technical

specialist)

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Service Chiefs,

Infra Services

A,B,C,D Director

TS

Office Order,

Memorandum

issued by the

Director/Assistant

Commissioner or

Head of Office

Action Slips

issued by the

Head of Office

Submission of

required

additional

documents to

complete the

evaluation may

not be given on

time by the

requesting party

Due to

insufficient

supporting

documents

required in the

evaluation, and



Revision No.: 0


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MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

transmitted to

the Office of the

Assistant

Commission

(OAC), STSS

requests for

TERs

001.(Section

3.1.6:

):

P5M & below-

5 working

days (WD)

Above P5M

up to P20M-

14 WDs

Above P20M-

21 WDs

With monthly

reporting of

work progress

difficulty of

verification

caused by

factors such as

inclement

weather and

security

problems in

project sites,

results may not

serve as useful

basis of

Auditor’s action

on the

corresponding

financial

transaction

or such results

may not

delivered on

time

Technical

Inspection:

Service Chiefs,



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Page No.: 3 of 10


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

80% of request

for technical

inspection on:

1)Infrastructure

Projects

accomplish-

ments; and

2)Goods

Delivered and

Services

Rendered

transmitted to

the

Office of the

Assistant

Commission

(OAC), STSS

Memorandum/

IRs

transmitted to

the Office of

the Assistant

Commissioner,

STSS within

ten working

days from

submission of

the Service

Chief vs total

no of request

for Technical

Inspection

Document

Tracking

System

Logbook

Technical

Review

Notes/Review

Sheets

Create or assign

technical teams

according to the

type of contracts

to be inspected.

Conduct close

monitoring of

compliance with

set timetables

for review of

outputs

Immediately

or within five

working days

after receipt of

request

As set forth in

COA

Memorandum

No. 2009-074

and COA

Circular

No.2009-

001.(Section

IV.2.f.3), with

monthly

reporting of

work progress

Manpower -

Senior,

licensed

TAS)

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Infra Services

A,B,C,D

Director, TS

Office Order,

Memorandum

issued by the

Director/Assistant

Commissioner or

Head of Office,

Action Slips

issued by the

Head of Office

Physical

Inspection of

projects in far

flung areas is

not feasible due

to security

problems or

inclement

weather

conditions

Appraisal



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Page No.: 4 of 10


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

80% of

requests for

Appraisal

(ARs) for:

1)Real Estate;

and

2)Properties for

Disposal

transmitted to

the

Office of the

Assistant

Commission

(OAC), STSS

Reviewed

requests

transmitted to

the Office of

the Assistant

Commissioner,

STSS within

set deadlines

Document

Tracking

System

Logbook

Technical

Review

Notes/Review

Sheets

Create or assign

technical teams

according to the

type of contracts

to be reviewed.

Conduct close

monitoring of

compliance with

set timetables

for review of

outputs

Capacitate

technical

personnel on

appraisal

Immediately

or within five

working days

after receipt of

request

As set forth in

COA

Memorandum

No. 2009-074

(Section

IV.2.f.2) with

monthly

reporting of

work progress

per instruction

of the

Assistant

Commissioner

, STSS

Manpower-

Licensed

appraiser/

technical

personnel

Supplies,

materials,

office

equipment,

furniture

and fixture,

IT support,

etc,

Appraisal

Services

Director, TS

Office Order,

Memorandum

issued by the

Director/Assistant

Commissioner or

Head of Office,

Action Slips

issued by the

Head of Office

Verification of

properties for

appraisal in far

flung areas is

not feasible due

to security

problems or

inclement

weather

conditions



Revision No.: 0


Page No.: 5 of 10


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

At least

annually, or

when

appropriate

training body

provides such

training

Prepared by:



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OFFICE : INFORMATION TECHNOLOGY AUDIT OFFICE (ITAO)

DIVISION : INFORMATION TECHNOLOGY AUDIT SERVICES-NATIONAL, LOCAL, CORPORATE

QUALITY OBJECTIVE : To ensure timely delivery of technology/information systems audit


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

IS/IT Audit:

100% of audit

report for all

systems

audited for

the period

transmitted to

the

Office of the

Assistant

Commission

(OAC), STSS

Memorandum/

Audit Reports

prepared/

reviewed vs.

transmitted to

the Office of

the Assistant

Commissioner,

STSS

within ten

working days

from

submission by

the Team

Supervisor

Document

Tracking

System

Logbook

Review

Notes/Review

Sheets

Create and assign

audit teams with

consideration to

the needed skills

to effectively

perform the audit

Execute a risk-

based IS audit

strategy in

compliance with

IS audit standards

to ensure that key

risk areas are

audited

Conduct audits in

accordance with

IS audit standards

Within 30

days from

receipt of

request

Technical

personnel / IS

auditors

Supplies,

materials,

office

equipment,

furniture and

fixture, IT

tools/support,

etc,

Audit Team

Leader, Team

Supervisor,

Director

COA IS/IT Audit

Framework

(CISITAF),

standards and

guidelines

Risk that the

audit failed to

detect

weakness

and security

gaps in the

system

Risk that the

report might

not effectively

communicate

the risk

exposures of

the system

Opportunity to

recommend

measures of



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MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

to achieve

planned audit

objectives

Conduct close

monitoring of

compliance with

set standards and

timetables for

review of outputs

Monthly

with report

of work

progress

every 5th

day of the

succeeding

month

how the

agency may

maximize the

investment in

IT to achieve

its

organizational

goals

Prepared by:



Revision No.: 0


Page No.: 8 of 10

OFFICE : SYSTEMS CONSULTANCY SERVICES AUDIT OFFICE (INTERNAL CONTROL SYSTEM EVALUATION

AND RESEARCH SERVICES OFFICE)

DIVISION : INTERNAL CONTROL STRUCTURE EVALUATION CONSULTANCY SERVICES

INFORMATION SYSTEMS IMPLEMENTATION CONSULTANCY SERVICES

SPECIAL PROJECTS CONSULTANCY SERVICES

QUALITY OBJECTIVE : To ensure timely delivery of consultancy services and assistance in the evaluation of internal

control


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Conduct of

Consultancy

Services

100% of

requests for

consultancy

services

reviewed/acte

d upon-

Assistance

in the

design,

developme

nt and

installation

of Internal

Letter , either

clarifying

certain matters

about the

request; or

denying the

request sent to

requesting

party within 15

days from

receipt-

Engagement

Letter

prepared and

Document

Tracking

System

Logbook

Review

Notes

Assign request

immediately to

responsible

Division for

evaluation and

determination of

appropriate

approach in the

conduct of

consultancy

services/

assistance

requested

Conduct

meetings with

Within two

days from

receipt

Within one

week after

evaluation

Personnel

with

background

on internal

auditing/

auditors with

experience in

internal/exter

nal auditng

Supplies,

materials,

office

equipment,

furniture and

Division

Chief/Team

Leader

Director

Action Slip

filled-up with

instructions from

the Director

Letter request

for

meeting/Minutes

of Meeting

Accomplishment

Report stating

status of

Risk that the

consultancy

services/assis

tance

requested

would not be

completed

due to

budgetary

constraints or

lack of

qualified

personnel to

perform the

required task



Revision No.: 0


Page No.: 9 of 10


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

Audit

Services

Assistance

in the

evaluation

of Internal

Control

System

submitted to

the Assistant

Commissioner,

STSS for

review within

one month

from receipt

requesting party

to clarifiy

request, if

warranted

Conduct close

monitoring of

evaluation

procedures;

discuss specific

issues of the

request with

responsible

Division for

clearer

understanding

and gain the

right perspective

Capacitate

technical

personnel for

updates on

new/current

regulations,

standards

Throughout

the

evaluation

process with

weekly

reporting of

progress

and monthly

reporting of

work status

every 5th day

of the

succeeding

month

At least

once a year

or whenever

updates and

funding are

available

fixture, IT

tools/support,

etc.

request

received/

evaluation

Opportunity to

employ

expertise from

outside

sources and

gain from

them the

knowledge

and skills thru

actual

practice



Revision No.: 0


Page No.: 10 of 10


MEASUREMENT

MONITORING METHOD/

TOOL



METHOD/TOOL RISKS/

OPPORTUNITIES

applicable to

internal audit

and internal

control

Prepared by:

COMMISSION ON AUDIT Document Code: COA-QMSM-Form-04_RO

RISKS AND OPPORTUNITIES WITH ACTION PLANS

Revision No.: 0



SECTOR : PLANNING, FINANCE AND MANAGEMENT SECTOR (PFMS)

OFFICE/REGION : ACCOUNTING OFFICE (AO)

RISK/OPPORTUNITY MITIGATION RESPONSIBLE

OFFICES/UNITS PREVENTION

RESPONSIBLE

OFFICES/UNITS

1. some claims may not be

funded on time due to volume

strictly implement first come,

first serve basis

Transaction

Processing and

Billing Services

(TPBS)

coaching; minimize

tardiness and absences

request for additional

manpower

TPBS

Office of the

Director


processed due to incomplete

supporting documents

require compliance to COA

Circular 2012-001 for the

required supporting

documents for each type of

transactions

Transaction

Processing and

Billing Services

(TPBS)

check completeness of

completeness of supporting

documents prior to receipt

of Disbursement

Vouchers/General Payrolls

RMBO

3. Computerized system in

processing of claims

regular enhancement to

institute validation controls

and automatic computation of

earnings and deduction

Transaction

Processing and

Billing Services

(TPBS)

request of system

enhancement

TPBS

Office of the

Director

Prepared by: Reviewed by: Approved by:

Director III Director IV Sector Head



Revision No.: 0



SECTOR : CORPORATE GOVERNMENT SECTOR (CGS)

OFFICE/REGION : CLUSTER 1 – BANKING AND CREDIT



RESPONSIBLE

OFFICES/UNITS

Risk assessment may not be

properly conducted due to lack of

time

The risk assessment process

may not be adequately

documented.

Close monitoring of the

conduct of risk assessment

OCD Schedule risk assessment

immediately after the

transmittal of the audit

report.

Updated training on risk

assessment process and

required documentation.

SA/ATLs

Listed audit activities may not be

completely undertaken as

scheduled due to unexpected

audit request/ complaints,

intervening activities and multi-

tasking of the SA and audit

teams

Prioritization of audit activities

including the unscheduled

activities

OCD/Audit Groups Additional manpower SAs/ATLs

AARs submitted may not be in

conformity with the prescribed

standards and guidelines due to

time constraints

Briefing/re-briefing on the

standards and guidelines in

the preparation of AARs

OCD Regular update of the


the preparation of AARs.

OCD

AARs submitted may not be Close monitoring of the SAs, ATLs Propose more plantilla OCD



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

transmitted within the target

period due to

a. Delayed submission by

auditees of their financial

statements and reports

b. Intervening events and

activities to the audit

work/multi-tasking audit

personnel

c. Lack of staff to do the audit

work due to retirement/

resignation of/sick audit

staff

submission and timely review

of the AAR

Augmentation of audit

personnel, whenever

necessary

OCD

positions for audit

personnel

Recommend the hiring of

more audit personnel to be

deployed to the Audit

Groups

Audit recommendations may not

be acceptable to the auditees,

thus, may not be

addressed/acted upon or

implemented

Thorough discussion of the

audit observations and

recommendations with the

auditees.

Evaluation/Due consideration

of Management’s comments

in the finalization of the audit

reports.

OCD, SAs Thorough discussion of the



auditees.

Evaluation/Due

consideration of

Management’s comments

in the finalization of the

audit reports.

OCD, SAs, ATLs



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

Thorough review of audit

recommendations which are

appropriate, realistic and

workable


recommendations which

are appropriate, realistic

and workable





Revision No.: 0



SECTOR : COMMISSION PROPER (CP)

OFFICE/REGION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE

COMMISSIONER II

RISK/OPPORTUNITY MITIGATION

RESPONSIBLE


RESPONSIBLE

OFFICES/UNITS

1 Vulnerable to varying

interpretations of policies,

guidelines, and other

issuances

Issuance of

clarificatory

memoranda/circulars

Proponents,

CPASSSS,

Commission

Proper

- Formulisation of clear, brief, and concise

policies

-Conduct of Focal Group Discussions or

expose Draft Policies/Guidelines/Issuances

to all concerned offices

- Consideration of all suggestions and

recommendations in the finalization of the

proposed resolutions/issuances/guidelines

Proponents,

CPASSSS,

Commission

Proper

2 Too many intervening

activities that causes delay

in the implementation of the

objective plans

Prioritization of

intervening activities

Commission

Proper, Sector

Heads,

Regional and

Cluster

Directors

-Issuance of Guidelines on the prioritization

of intervening activities that includes the

following:

Establishment of thresholds

Persons/offices responsible

Nature of transactions

Reporting

Timelines

Proponents,

CPASSSS,

Commission

Proper





Revision No.: 0







RESPONSIBLE

OFFICES/UNITS

1. Delay/non-procurement of supplies and materials.

2. Inadequate infrastructure

facilities/ management.

3. Unavailable information materials/resources.

4. Non-conducive work environment/ management.

Monitor and follow up from the Offices concerned/ and supplier/ dealer the current and existing procurement contract. Provide efficient programming and maintenance of existing facilities Enhance the existing records/information storage and safekeeping procedure. Provide adequate maintenance and housekeeping of work environment.

PPSMS/GSO BFMS/GSO Records/GSO TSSD/BFMS/GSO

Provide assistance / guidance of the Office/ Sector in the procurement requirements/ process. Facilitate the construction of PSAO and repairs of existing building/structure. Organized the indexing/ filing of Maintained Documented Information, and Retained Documented Information to facilitate retrieval of documents. Proper monitoring and supervision of work place/environment.

PPSMS/GSO Engineering grp./GSO Records/GSO TSSD/BFMS/GSO





Revision No.: 0







RESPONSIBLE

OFFICES/UNITS

Incomplete documents; delayed

or non-submission of required

documents;

Issuance of memorandum

and/or letter to advice

submission of required

documents.

HRMO

Regional Offices


for general circulation

informing

sectors/offices/regions of

documentary requirements

as supporting documents

to proposals for recruitment

and promotion

HRMO

Administration

Sector

Non-appearance on scheduled

pre-employment test (PET) and/or

interview;

Rescheduling of pre-employment

examination and/or interview due

to non-appearance;

Follow-up with applicants to

request confirmation of

attendance in the scheduled

PET at least two days prior to

the PET.

HRMO

Regional Offices

Early advice to the

applicants of the scheduled

pre-employment

examination through all

possible means such as

text message, e-mail,

telephone call, letter;

HRMO

Submission of

Sector/Office/Regional Office

proposals to the HRMO beyond

timelines set;

Issuance of reminders/follow-

up memoranda on the

timelines for submission of

proposals for recruitment and

promotion

HRMO Issuance of memorandum


informing


the timelines for

submission of proposals for

HRMO



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

recruitment and promotion,

among other

information/requirements

Non-compliance with recruitment

and promotion guidelines,

procedures; and documentary

requirements;

Issuance of constant

reminders and updates on the

policies, guidelines and

procedures in the processing

of proposals for recruitment

and promotion, among other

information/requirements;

Judicious review and

evaluation of proposals for

recruitment and promotion to

ensure compliance with the

policies, guidelines and

procedures

HRMO

Sectors/Offices

Regional Offices



informing


the policies, guidelines and

procedures in the

processing of proposals for


among other


HRMO

Sectors/Offices

Regional Offices

Volume of proposals received by

the HRMO;

Continuous processing of

proposals for recruitment and

promotion as soon as

received

HRMO Continuous processing of

proposals for recruitment

and promotion as soon as

received

HRMO

Schedule of deliberations of

approving authorities and

signing of appointments beyond

the control of HRMO

Compliance with cut-off dates

set by the COMSEC for the

submission of proposals for

recruitment and promotion to

HRMO



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

ensure their inclusion in the

agenda of the scheduled CP

meeting





Revision No.: 0



SECTOR : OFFICE OF THE CHAIRPERSON

OFFICE/REGION : INTERNAL AUDIT OFFICE (IAO)



RESPONSIBLE

OFFICES/UNITS

IAR may not be

submitted within the

target deadline

Close monitoring of

accomplishments

Internal Audit Office -Provide timely

intervention through

coaching and mentoring of

teams

-Anticipate and provide

time for possible


Internal Audit Office





Revision No.: 0







RESPONSIBLE

OFFICES/UNITS

Network Attack or

intrusion to the network

infrastructure Spam,

Viruses and malicious

attacks which may result

to unauthorized access

to confidential

information, data theft or

service disruption

Regularly introduce new

updates in network and data

security policy

Acquire or train network

security skilled personnel

and adapt new technology

for implementation

Ensure network device

availability in case of

hardware breakdown

Able to respond and provide

solution to occurrence of an

incident

Systems and

Network

Management

Section (SNMS),

Information Systems

Administration and

Support Services

(ISAdSS)

Apply best practice

network and data

security policy

Induce extensive

training for network

security or recruit highly

skilled personnel

Procure backup

network device and

peripherals, as well as

conduct regular

preventive maintenance

SNMS, ISAdSS

Internet Service

Disruption resulting to

unavailability of web-

based Information

System, email services

and other services

Initiate/implement alternate

delivery path with other

internet Service Provider

(ISP)

SNMS, ISAdSS Obtain redundant ISP

with same qualification

but distinctly separate

in data communication

lines use as alternate or

failover connection

SNMS, ISAdSS

Hardware and Software

Obsolescence or that

reached end of life, thus,

technical support is no

longer

Document usefulness or

service life of a device and

software limited support

duration

Hardware and

Software

Management Section

(HSMS), ISAdSS

Maintain an Inventory

List of the hardware

and software with the

information on date of

HSMS, ISAdSS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

available/provided by the

supplier

acquisition and life span

to easily determine

software relevance and

period of replacement

Spam, Viruses and

malicious attacks which

may result to denial of

service, deletion of

important files

Required use of strong

passwords involving a

combination of numbers,

special characters, etc. and

change of passwords

regularly

Installation of antivirus

software and robust

application of network policy

Training of users

HSMS, ISAdSS Installed anti-virus and

anti-spyware software

including spam filters,

and ensure that these

are turned on and

updated regularly.

Installed a software

firewall and strict

application of network

policy

HSMS, ISAdSS

Use of Unverified and

Unlicensed Software

which may cause harm

to data and other files in

the computer

Information drive on existing

data and network policy

Application of Data and

Network policy

Training of users

HSMS, ISAdSS Restrict user right for

software installation

HSMS, ISAdSS

Careless or Uninformed

employees visiting

unauthorized websites

and/or clicking on links

in suspicious emails or

opening email

attachments that pose

Required use of strong

passwords;

Limiting access to internet

sites

SNMS, ISAdSS Train employees on

network and security

best practices

SNMS, ISAdSS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

an enormous security

threat to systems and

data

Reports/documents

submitted for publication

in the COA website are

not in the prescribed

format causing delay in

the processing and

publication

Hard copies of

reports/documents with

no e-copy received

Voluminous

documents/reports were

received within the day

Request for corrections

on reports/documents

already published in the

COA website

Ensure that all

documents/reports requesting

publication should conform to

the following requirements:

Web-compliant documents

Technical specification

standards is applied

Reports/documents are

being returned to the

concerned office for

compliance in the

prescribed format

Request for overtime if

voluminous

documents/reports were

received

Randomly check

documents/reports already

published in the COA

website for possible content

errors

Web Application and

Database

Administration

Services (WADAS)

Make follow-ups and

request for e-copies not

yet submitted from the

concerned requesting

office

Conduct annual training

on formatting of a web-

based documents and

reports

Maintain an up-to-date

procedural

requirements to

conform to well-defined

current standards

Require concerned

requesting office to

submit an erratum

WADAS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

Database Administration

–Back up of production

database and

application system not

operational when

restored

Disclosure of sensitive

data

Availability of daily backup

which can be restored when

restoration of database

failed.

Access to database are

limited to authorized

personnel only

WADAS Ensure safe and stable

backup of all sensitive

data by maintaining

daily and monthly back-

up. All monthly backup

shall be brought to

offsite area

Maintain and improve

database management

and security plan.

All ITO employees are

required to sign ITO

Personnel

Confidentiality and

Conflict of Interest

Agreement

ALL IS Users are

required to sign User

Confidentiality

Agreement

WADAS

Information System

development may not

completed on time due

to the following: Incomplete definition

of users requirements

Complete and thorough

gathering of data pertaining

to IS

development users

requirement and business

Information Systems

Development and

Maintenance

Services, (ISDMS)

Maintain signed and

complete

documentation of IS

program/user’s

specifications and

business rules

ISDMS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

and business rules Improper scoping or

automation

boundaries not

clearly defined Other priority tasks/

lack of manpower,

etc. Lack of technical

skills on new

development tools

rules

Involvement of users as part

of the project team

Clearly Define boundaries

Communicate with the IS

users regarding on the

priority tasks/projects

Training of technical staff on

new development tools

Establishment of the

overall scope of the

project to be concurred

and confirmed by the

users

Systems presentation

and review is being

done every two weeks

Hiring of IT

programmers

Continuous attendance

in trainings/seminars of

technical staff on new

development tools

System Issues/Concerns

not address in a timely

manner due to the

following:

Unavailability of

concerned

personnel

Request for

resolution of

issues not

properly

communicated/

Putting into practice of a

buddy system in system

development

Require from users to

submit System Issues and

Concerns Form (SICF) with

screen shot of the module

capturing system errors for

resolution

Submission of request for

change/additional users

requirement approved by

On-going development

of ITO Helpdesk which

contains database of IS

issues and resolution

which can be used as

reference in the

resolution of system

issues/concerns

System Issues and

Concerns Form to

document system

issues and concerns



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

documented

Urgent and

Constant request

for system

enhancements/

modifications to

include additional

user requirements

higher authorities

Document all changes/

additional user

requirements approved by

higher authorities to ensure

that user’s needs are met

Involvement of users in the

review of the IS during the

development phase

with the screen shot of

the module capturing

system errors are

required from the users

with the approval of the

higher authorities

Complete

definition/

documentation of

system

requirements

during the

software

development

phase

Maintained

documentation of

Changes/Additional

user requirements

approved by higher

authorities

Conduct of Regular

systems presentation

and review



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

Versioning of IS not

properly maintained and

identified resulting to

difficulty in the

maintenance of the

system

Track and control versions

of software released to the

operational environment

with their corresponding

database

Quality Assurance

and Implementation

Services (QuAIS)

For web based

information systems –

Proper documentation

of the version of the IS

and the directory/

location of IS

For Client Server

systems - Proper

labelling of released

versions of IS

Document what

changes were made,

who made the changes

and when the changes

took place

Problems that arose

from a change can then

be followed up by an

examination of who

made the change and

the reasons they gave

for making the change

QuAIS

Delay or non-

implementation of the IS

due to the following:

Users’ resistance

Emphasize system

ownership by the users in

order to gain the users’

support and acceptance.

QuAIS Stress the advantages

of the computerized

system

QuAIS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

Lack of in-house

skills to implement

the IS

No support from IS

Key users because of

other priority task

Involving the users as part

of the team

Users training to enable

users acquire the required

skills to utilize the IS.

Issue regular reports and

updates to keep users

informed.

Provision of detailed user

procedure manuals.

Establishment of a help

desk to provide direct

assistance to users

Conduct of users training

Allow the users to

participate in the design

process

There should be

adequate change

management processes

that include user

involvement and

training

Train the users in the

use of the new system

Allow the user to test

the system

Establish user support

services

Data Conversion /Data

build-up takes too long

which may result to

delay in the

implementation of the IS

Assistance in the file

conversion of available data

in MS Excel file format was

being provided to users.

QuAIS, ISDMS Careful planning of data

conversion

Identify the criticality of

data

Generate back up of all

data prior to migration

QuAIS, ISDMS

Data Integrity and

Security Issues caused

by the following:

Provision of audit trails on

the updates made on the

system.

QuAIS Only authorized user

have access to the

system

QuAIS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

IS Users/ Employees

are not aware of data

security policy and

the need to maintain

or secure data and

security of

passwords

Provision of application

control to detect updates on

the database made outside

of the system

Issuance of guidelines on

the security policies / user

awareness on data security

There should be

preventive and

detective control to

ensure that only valid

data can be entered

into the system and that

the data is complete

Proper dissemination of

the security policy and

guidelines

IS Users are required to

sign Users

Confidentiality

Agreement

Insufficient QA testing

done on all modules due

to lack of software tools

to support testing for IS

(stress testing;

scalability, etc.)

Review and Approval of QA

test plan and test

procedures to ensure

completeness in the testing

Made use of available

information on the web

about test automation or

general information

available on some test

tools, vendor sites or testing

articles prior to acquisition

QuAIS Documentation of the

testing conducted (with

screen shots)

Work paper on the

result of testing should

be reviewed and

approved

Acquisition of available

testing tools and proper

training of QA team

QuAIS



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

Use of IS testing tool trial

versions





Revision No.: 0



SECTOR : LEGAL SERVICES SECTOR (LSS)

OFFICE/REGION : LEGAL AFFAIRS OFFICE (LAO)



RESPONSIBLE

OFFICES/UNITS

Misinterpretation/ inappropriate

interpretation of pertinent laws,

rules and regulations embodied

in the legal opinion may affect

the quality of audit report

Complete staff work thorugh

intensive/ extensive research

pertaining to the subject

matter of the request for legal

opinion, i.e. updated

reference materials,

jurisprudence, and citations

Legal Affairs Office Organized filing and

indexing of Maintained

Documented Information,

and Retained Documented

Information to facilitate

research and rendition of

legal opinions

Legal Affairs Office





Revision No.: 0







RESPONSIBLE

OFFICES/UNITS


properly conducted due to lack

of time



ORD Schedule risk assessment


transmittal of audit reports

SA, ATLs

Risk assessment process may

not be adequately documented

in accordance with IRRBA



required documentation




audit requests/complaints,


tasking of the SAs and audit

teams

Prioritization of listed audit

activities including the

unscheduled activities

ORD, Audit Groups Additional manpower ORD




time constraints

Briefing on the standards and

guidelines in the preparation

of AARs

ORD Regular update of the



ORD

AARs submitted may not be


period due to:



ORD Propose more plantilla

positions for audit

personnel

ORD



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS

a) Delayed submission by



b) Intervening events and



personnel

c) Lack of staff to do the audit

work due to

retirement/resignation of/sick

audit staff

Timely follow-up to be done

by the Audit Teams


personnel, whenever

necessary

Partnering strategy as regards

the audit assignments of

retiring/resigning/sick audit

personnel; and propose

reassignment of audit

personnel to obtain better

composition of competencies

in the Audit Teams




Groups



thus, may not be


implemented




auditees

Evaluation/due consideration

of management’s comments


reports

ORD, Audit Groups Thorough discussion of the



auditees

Evaluation/due

consideration of

management’s comments


ORD, Audit

Groups



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS




workable

audit reports




and workable



of time



ORD Schedule risk assessment


transmittal of audit reports

SA, ATLs











Revision No.: 0



SECTOR : NATIONAL GOVERNMENT SECTOR (NGS)

OFFICE/REGION : CLUSTER 6 – HEALTH AND SCIENCE



RESPONSIBLE

OFFICES/UNITS


properly conducted due to lack of

time



documented.



OCD Schedule risk assessment


transmittal of the audit

report.




SA/ATLs






tasking of the SA and audit

teams

Prioritization of audit activities

including the unscheduled

activities





time constraints






the preparation of AARs.

OCD

AARs submitted may not be Close monitoring of the SAs, ATLs Propose more plantilla OCD



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS


period due to







personnel

c. Lack of staff to do the audit

work due to retirement/

resignation of/sick audit

staff


of the AAR


personnel, whenever

necessary

OCD

positions for audit

personnel




Groups



thus, may not be


implemented




auditees.

Evaluation/Due consideration

of Management’s comments


reports.

OCD, SAs Thorough discussion of the



auditees.

Evaluation/Due

consideration of

Management’s comments


audit reports.

OCD, SAs, ATLs



Revision No.: 0





RESPONSIBLE

OFFICES/UNITS




workable




and workable





Revision No.: 0







RESPONSIBLE

OFFICES/UNITS

Unavailability of RPs Invite other RP from pool

of RPs

LTCS Provide a shortlist of RPs

per topic

LTCS

Failure to meet minimum

number of participants

Set another schedule of

training

LTCS Monitor the submission of

nomination and follow-up

offices on their nominees

at least one month before

Databank Unit





Revision No.: 0




OFFICE/REGION : PUBLIC INFORMATION OFFICE (PIO)



RESPONSIBLE

OFFICES/UNITS

Misinterpretation by the

media regarding issues

contained in the audit

report resulting in

inaccuracies in the

report or negative

feedback on COA

Issue press

statement/letter to editor

clarifying audit issue

PIO

Concerned Office

Chairperson- (approval)

Training/ orientation for

media practitioners on

COA rules, regulations,

processes, and reports

PIO

Directors as resource

persons

Develop a one-page

media guide on COA to be

uploaded in website

PIO

ITO

Some media/public

queries may involve

confidential information

that cannot be released

resulting in

dissatisfaction of

requesting party

Explain principle of

confidentiality in audit to

requesting party

PIO Develop information

materials such as

brochures explaining COA

principles and procedures

PIO





Revision No.: 0




OFFICE/REGION : QUALITY ASSURANCE OFFICE (QAO)



RESPONSIBLE

OFFICES/UNITS

Failure to meet deadline Match current manpower

capacity during planning

before setting the target

number of reviews/

commitment

QA Directors Anticipate and provide

time for possible


Exhaust all areas to be

considered in the

planning stage

QA Directors

Limited access to

information

Set expectations during

entrance conference by

having an agreement on

unrestricted access to

information

QA Directors

QA Reviewers

Division Chief of

concerned offices

Supervising Auditors/

Audit Team Leaders of

Audit Groups/Teams

Ensure that all

agreements are

documented in the

minutes of meeting

QA Directors

QA Reviewers

Division Chief of

concerned offices


Audit Team Leaders of

Audit Groups/Teams





Revision No.: 0




OFFICE/REGION : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)



RESPONSIBLE

OFFICES/UNITS

4. some claims may not

be funded on time

due to volume

strictly implement first

come, first serve basis

BEAS coaching; minimize


BEAS

Office of the

Director

5. some claims may not

be processed due to

lack of funds

make representations with

DBM

BEAS

BPS

Office of the

Director

request for funds to DBM

supported with budgetary

reports

BEAS

Office of the

Director





Revision No.: 0




OFFICE/REGION : TECHNICAL SERVICES OFFICE (TSO)



RESPONSIBLE

OFFICES/UNITS

Contracts Review


Appraisal

Submission of required additional

documents to complete the

evaluation may not be given on

time by the requesting party

Difficulty of verification caused by

factors such as inclement

weather and security problems in

project sites; thus, results may

not serve as useful basis of

Auditor’s action on the


transaction or such results may

not be delivered on time

Conduct follow-up of

documents required for

evaluation; intensify



Coordinate with agencies

which can assist and provide

security to personnel who will

conduct the verification;




Service Chiefs, Infra

Services A,B,C,D

Director TS


Services A,B,C,D

Director TS

Provide to requesting

parties a checklist of

documents to be submitted

and disseminate regularly

and update the same for

information and compliance

Develop alternative

approach/procedures by

way of policy formulation to

arrive at reliable

conclusions/results

Service Chiefs and

Director –TSO and

other

Sectors/clusters

Service Chiefs and

Director –TSO and

other

Sectors/clusters



COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001


Revision No.: 0


Page No.: 1 of 1


OFFICE/REGION : ACCOUNTING OFFICE (AO)



RESPONSIBLE

OFFICES/UNITS


funded on time due to

volume



Transaction

Processing and

Billing Services

(TPBS)

coaching; minimize


request for additional

manpower

TPBS

Office of the

Director


processed due to

incomplete supporting

documents

require compliance to COA

Circular 2012-001 for the

required supporting

documents for each type of

transactions

Transaction

Processing and

Billing Services

(TPBS)

check completeness of

completeness of

supporting documents

prior to receipt of

Disbursement

Vouchers/General

Payrolls

RMBO

3. Computerized system in

processing of claims

regular enhancement to

institute validation controls

and automatic computation

of earnings and deduction

Transaction

Processing and

Billing Services

(TPBS)

request of system

enhancement

TPBS

Office of the

Director





Revision No.: 0


Page No.: 1 of 3

SECTOR : CORPORATE GOVERNMENT SECTOR (CGS)

OFFICE/REGION : CLUSTER 1 – BANKING AND CREDIT



RESPONSIBLE

OFFICES/UNITS



of time



documented.



OCD Schedule risk

assessment immediately

after the transmittal of the

audit report.




SA/ATLs

Listed audit activities may not

be completely undertaken as



intervening activities and

multi-tasking of the SA and

audit teams

Prioritization of audit






standards and guidelines due

to time constraints





standards and guidelines

in the preparation of

AARs.

OCD



Revision No.: 0


Page No.: 2 of 3



RESPONSIBLE

OFFICES/UNITS



period due to







personnel

c. Lack of staff to do the

audit work due to

retirement/ resignation

of/sick audit staff


submission and timely

review of the AAR


personnel, whenever

necessary

SAs, ATLs

OCD

Propose more plantilla

positions for audit

personnel


more audit personnel to

be deployed to the Audit

Groups

OCD

Audit recommendations may

not be acceptable to the

auditees, thus, may not be


implemented




auditees.

Evaluation/Due

consideration of

Management’s comments in

OCD, SAs Thorough discussion of

the audit observations

and recommendations

with the auditees.

Evaluation/Due

consideration of

Management’s

comments in the

OCD, SAs, ATLs



Revision No.: 0


Page No.: 3 of 3



RESPONSIBLE

OFFICES/UNITS

the finalization of the audit

reports.




workable

finalization of the audit

reports.




and workable





Revision No.: 0


Page No.: 1 of 1

SECTOR : COMMISSION PROPER (CP)

OFFICE/REGION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE

COMMISSIONER II

RISK/OPPORTUNITY MITIGATION

RESPONSIBLE


RESPONSIBLE

OFFICES/UNITS

1 Vulnerable to varying

interpretations of policies,

guidelines, and other

issuances

Issuance of

clarificatory

memoranda/circulars

Proponents,

CPASSSS,

Commission

Proper

- Formulisation of clear, brief, and concise

policies

-Conduct of Focal Group Discussions or

expose Draft

Policies/Guidelines/Issuances to all

concerned offices

- Consideration of all suggestions and

recommendations in the finalization of the

proposed resolutions/issuances/guidelines

Proponents,

CPASSSS,

Commission

Proper

2 Too many intervening

activities that causes delay

in the implementation of

the objective plans

Prioritization of


Commission

Proper,

Sector

Heads,

Regional and

Cluster

Directors

-Issuance of Guidelines on the

prioritization of intervening activities that

includes the following:

Establishment of thresholds

Persons/offices responsible

Nature of transactions

Reporting

Timelines

Proponents,

CPASSSS,

Commission

Proper





Revision No.: 0


Page No.: 1 of 1





RESPONSIBLE

OFFICES/UNITS

1. Delay/non-procurement of supplies and materials.

2. Inadequate infrastructure

facilities/ management.

3. Unavailable information materials/resources.

4. Non-conducive work environment/ management.

Monitor and follow up from the Offices concerned/ and supplier/ dealer the current and existing procurement contract. Provide efficient programming and maintenance of existing facilities Enhance the existing records/information storage and safekeeping procedure. Provide adequate maintenance and housekeeping of work environment.

PPSMS/GSO BFMS/GSO Records/GSO TSSD/BFMS/GSO

Provide assistance / guidance of the Office/ Sector in the procurement requirements/ process. Facilitate the construction of PSAO and repairs of existing building/structure. Organized the indexing/ filing of Maintained Documented Information, and Retained Documented Information to facilitate retrieval of documents. Proper monitoring and supervision of work place/environment.

PPSMS/GSO Engineering grp./GSO Records/GSO TSSD/BFMS/GSO





Revision No.: 0


Page No.: 1 of 3





RESPONSIBLE

OFFICES/UNITS

Incomplete documents;

delayed or non-submission of

required documents;


and/or letter to advice

submission of required

documents.

HRMO

Regional Offices

Issuance of

memorandum for general

circulation informing


documentary

requirements as

supporting documents to


and promotion

HRMO

Administration

Sector

Non-appearance on scheduled

pre-employment test (PET)

and/or interview;

Rescheduling of pre-

employment examination

and/or interview due to non-

appearance;

Follow-up with applicants to

request confirmation of

attendance in the scheduled

PET at least two days prior

to the PET.

HRMO

Regional Offices

Early advice to the

applicants of the

scheduled pre-

employment examination

through all possible

means such as text

message, e-mail,

telephone call, letter;

HRMO

Submission of

Sector/Office/Regional Office

proposals to the HRMO beyond

timelines set;

Issuance of

reminders/follow-up

memoranda on the

timelines for submission of

HRMO Issuance of




the timelines for

HRMO



Revision No.: 0


Page No.: 2 of 3



RESPONSIBLE

OFFICES/UNITS


and promotion

submission of proposals

for recruitment and

promotion, among other


Non-compliance with

recruitment and promotion

guidelines, procedures; and

documentary requirements;

Issuance of constant

reminders and updates on


procedures in the

processing of proposals for


among other

information/requirements;

Judicious review and

evaluation of proposals for

recruitment and promotion

to ensure compliance with


procedures

HRMO

Sectors/Offices

Regional Offices

Issuance of




the policies, guidelines

and procedures in the

processing of proposals

for recruitment and

promotion, among other


HRMO

Sectors/Offices

Regional Offices

Volume of proposals received

by the HRMO;

Continuous processing of


and promotion as soon as

received

HRMO Continuous processing of


and promotion as soon

as received

HRMO

Schedule of deliberations of

approving authorities and

signing of appointments

beyond the control of HRMO

Compliance with cut-off

dates set by the COMSEC

for the submission of


HRMO



Revision No.: 0


Page No.: 3 of 3



RESPONSIBLE

OFFICES/UNITS

and promotion to ensure

their inclusion in the agenda

of the scheduled CP

meeting





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OFFICE/REGION : INTERNAL AUDIT OFFICE (IAO)



RESPONSIBLE

OFFICES/UNITS

IAR may not be

submitted within the

target deadline

Close monitoring of

accomplishments

Internal Audit Office -Provide timely

intervention through

coaching and mentoring

of teams

-Anticipate and provide

time for possible


Internal Audit Office





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RESPONSIBLE

OFFICES/UNITS

Network Attack or

intrusion to the

network infrastructure

Spam, Viruses and

malicious attacks

which may result to

unauthorized access

to confidential

information, data theft

or service disruption

Regularly introduce

new updates in

network and data

security policy

Acquire or train

network security

skilled personnel and

adapt new

technology for

implementation

Ensure network

device availability in

case of hardware

breakdown

Able to respond and

provide solution to

occurrence of an

incident

Systems and Network

Management

Section (SNMS),

Information Systems

Administration and

Support Services

(ISAdSS)

Apply best practice

network and data

security policy

Induce extensive

training for network

security or recruit

highly skilled

personnel

Procure backup

network device and

peripherals, as well

as conduct regular

preventive

maintenance

SNMS, ISAdSS

Internet Service

Disruption resulting to

unavailability of web-

based Information

System, email services

and other services

Initiate/implement

alternate delivery

path with other

internet Service

Provider (ISP)

SNMS, ISAdSS Obtain redundant ISP

with same

qualification but

distinctly separate in

data communication

SNMS, ISAdSS



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Page No.: 2 of 11



RESPONSIBLE

OFFICES/UNITS

lines use as alternate

or failover connection

Hardware and

Software

Obsolescence or that

reached end of life,

thus, technical support

is no longer

available/provided by

the supplier

Document

usefulness or service

life of a device and

software limited

support duration

Hardware and Software

Management Section

(HSMS), ISAdSS

Maintain an Inventory

List of the hardware

and software with the

information on date of

acquisition and life

span to easily

determine software

relevance and period

of replacement

HSMS, ISAdSS

Spam, Viruses and

malicious attacks

which may result to

denial of service,

deletion of important

files

Required use of

strong passwords

involving a

combination of

numbers, special

characters, etc. and

change of passwords

regularly

Installation of

antivirus software

and robust

application of

network policy

Training of users

HSMS, ISAdSS Installed anti-virus

and anti-spyware

software including

spam filters, and

ensure that these are

turned on and

updated regularly.

Installed a software

firewall and strict

application of

network policy

HSMS, ISAdSS



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RESPONSIBLE

OFFICES/UNITS

Use of Unverified and

Unlicensed Software

which may cause harm

to data and other files

in the computer

Information drive on

existing data and

network policy

Application of Data

and Network policy

Training of users

HSMS, ISAdSS Restrict user right for

software installation

HSMS, ISAdSS

Careless or

Uninformed

employees visiting

unauthorized websites

and/or clicking on

links in suspicious

emails or opening

email attachments that

pose an enormous

security threat to

systems and data

Required use of

strong passwords;

Limiting access to

internet sites

SNMS, ISAdSS Train employees on

network and security

best practices

SNMS, ISAdSS

Reports/documents

submitted for

publication in the COA

website are not in the

prescribed format

causing delay in the

processing and

publication

Ensure that all

documents/reports

requesting publication

should conform to the

following requirements:

Web-compliant

documents

Technical

specification

standards is applied

Web Application and

Database Administration

Services (WADAS)

Make follow-ups and

request for e-copies

not yet submitted

from the concerned

requesting office

Conduct annual

training on formatting

of a web-based

WADAS



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RESPONSIBLE

OFFICES/UNITS

Hard copies of

reports/documents

with no e-copy

received

Voluminous

documents/reports

were received within

the day

Request for

corrections on

reports/documents

already published in

the COA website

Reports/documents

are being returned to

the concerned office

for compliance in the

prescribed format

Request for overtime

if voluminous

documents/reports

were received

Randomly check

documents/reports

already published in

the COA website for

possible content

errors

documents and

reports

Maintain an up-to-

date procedural

requirements to

conform to well-

defined current

standards

Require concerned

requesting office to

submit an erratum

Database

Administration –Back

up of production

database and

application system not

operational when

restored

Disclosure of sensitive

data

Availability of daily

backup which can be

restored when

restoration of

database failed.

Access to database

are limited to

authorized personnel

only

WADAS Ensure safe and

stable backup of all

sensitive data by

maintaining daily and

monthly back-up. All

monthly backup shall

be brought to offsite

area

Maintain and improve

database

WADAS



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RESPONSIBLE

OFFICES/UNITS

management and

security plan.

All ITO employees

are required to sign

ITO Personnel

Confidentiality and

Conflict of Interest

Agreement

ALL IS Users are

required to sign User

Confidentiality

Agreement

Information System

development may not

completed on time due

to the following: Incomplete

definition of users

requirements and

business rules Improper scoping

or automation

boundaries not

clearly defined Other priority tasks/

lack of manpower,

etc.

Complete and

thorough gathering

of data pertaining to

IS

development users

requirement and

business rules

Involvement of users

as part of the project

team

Clearly Define

boundaries

Communicate with

the IS users

Information Systems

Development and

Maintenance Services,

(ISDMS)

Maintain signed and

complete

documentation of IS

program/user’s

specifications and

business rules

Establishment of the

overall scope of the

project to be

concurred and

confirmed by the

users

Systems presentation

and review is being

ISDMS



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RESPONSIBLE

OFFICES/UNITS Lack of technical

skills on new

development tools

regarding on the

priority tasks/projects

Training of technical

staff on new

development tools

done every two

weeks

Hiring of IT

programmers

Continuous

attendance in

trainings/seminars of

technical staff on new

development tools

System

Issues/Concerns not

address in a timely

manner due to the

following:

Unavailability of

concerned

personnel

Request for

resolution of

issues not

properly

communicated/

documented

Urgent and

Constant

request for

system

Putting into practice

of a buddy system in

system development

Require from users

to submit System

Issues and Concerns

Form (SICF) with

screen shot of the

module capturing

system errors for

resolution

Submission of

request for

change/additional

users requirement

approved by higher

authorities

On-going

development of ITO

Helpdesk which

contains database of

IS issues and

resolution which can

be used as reference

in the resolution of

system

issues/concerns

System Issues and

Concerns Form to

document system

issues and concerns

with the screen shot

of the module

capturing system

errors are required



Revision No.: 0


Page No.: 7 of 11



RESPONSIBLE

OFFICES/UNITS

enhancements/

modifications to

include

additional user

requirements

Document all

changes/ additional

user requirements

approved by higher

authorities to ensure

that user’s needs are

met

Involvement of users

in the review of the

IS during the

development phase

from the users with

the approval of the

higher authorities

Complete

definition/

documentation

of system

requirements

during the

software

development

phase

Maintained

documentation of

Changes/Additional

user requirements

approved by higher

authorities

Conduct of Regular

systems presentation

and review

Versioning of IS not

properly maintained

and identified

resulting to difficulty

in the maintenance of

the system

Track and control

versions of software

released to the

operational

environment with

Quality Assurance and

Implementation Services

(QuAIS)

For web based

information systems –

Proper documentation

of the version of the

IS and the directory/

location of IS

QuAIS



Revision No.: 0


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RESPONSIBLE

OFFICES/UNITS

their corresponding

database

For Client Server

systems - Proper

labelling of released

versions of IS

Document what

changes were made,

who made the

changes and when

the changes took

place

Problems that arose

from a change can

then be followed up

by an examination of

who made the change

and the reasons they

gave for making the

change

Delay or non-

implementation of the

IS due to the

following:

Users’ resistance

Lack of in-house

skills to implement

the IS

Emphasize system

ownership by the

users in order to gain

the users’ support

and acceptance.

Involving the users

as part of the team

Users training to

enable users acquire

QuAIS Stress the

advantages of the

computerized system

Allow the users to

participate in the

design process

There should be

adequate change

management

QuAIS



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Page No.: 9 of 11



RESPONSIBLE

OFFICES/UNITS

No support from IS

Key users because

of other priority

task

the required skills to

utilize the IS.

Issue regular reports

and updates to keep

users informed.

Provision of detailed

user procedure

manuals.

Establishment of a

help desk to provide

direct assistance to

users

Conduct of users

training

processes that

include user

involvement and

training

Train the users in the

use of the new

system

Allow the user to test

the system

Establish user

support services

Data Conversion /Data

build-up takes too

long which may result

to delay in the

implementation of the

IS

Assistance in the file

conversion of

available data in MS

Excel file format was

being provided to

users.

QuAIS, ISDMS Careful planning of

data conversion

Identify the criticality

of data

Generate back up of

all data prior to

migration

QuAIS, ISDMS

Data Integrity and

Security Issues

caused by the

following:

Provision of audit

trails on the updates

made on the system.

QuAIS Only authorized user

have access to the

system

QuAIS



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Page No.: 10 of 11



RESPONSIBLE

OFFICES/UNITS

IS Users/

Employees are not

aware of data

security policy and

the need to

maintain or secure

data and security of

passwords

Provision of

application control to

detect updates on

the database made

outside of the system

Issuance of

guidelines on the

security policies /

user awareness on

data security

There should be

preventive and

detective control to

ensure that only valid

data can be entered

into the system and

that the data is

complete

Proper dissemination

of the security policy

and guidelines

IS Users are required

to sign Users

Confidentiality

Agreement

Insufficient QA testing

done on all modules

due to lack of software

tools to support

testing for IS (stress

testing; scalability,

etc.)

Review and Approval

of QA test plan and

test procedures to

ensure

completeness in the

testing

Made use of

available information

on the web about

test automation or

general information

available on some

QuAIS Documentation of the

testing conducted

(with screen shots)

Work paper on the

result of testing

should be reviewed

and approved

Acquisition of

available testing tools

and proper training of

QA team

QuAIS



Revision No.: 0


Page No.: 11 of 11



RESPONSIBLE

OFFICES/UNITS

test tools, vendor

sites or testing

articles prior to

acquisition

Use of IS testing tool

trial versions





Revision No.: 0


Page No.: 1 of 1

SECTOR : LEGAL SERVICES SECTOR (LSS)

OFFICE/REGION : LEGAL AFFAIRS OFFICE (LAO)



RESPONSIBLE

OFFICES/UNITS

Misinterpretation/

inappropriate interpretation of

pertinent laws, rules and

regulations embodied in the

legal opinion may affect the

quality of audit report

Complete staff work thorugh

intensive/ extensive

research pertaining to the

subject matter of the

request for legal opinion,

i.e. updated reference

materials, jurisprudence,

and citations

Legal Affairs

Office

Organized filing and

indexing of Maintained

Documented Information,

and Retained

Documented Information

to facilitate research and

rendition of legal opinions

Legal Affairs

Office





Revision No.: 0


Page No.: 1 of 3





RESPONSIBLE

OFFICES/UNITS


properly conducted due to

lack of time



ORD Schedule risk


after the transmittal of

audit reports

SA, ATLs










audit requests/complaints,


multi- tasking of the SAs and

audit teams

Prioritization of listed audit



ORD, Audit

Groups

Additional manpower ORD




to time constraints

Briefing on the standards

and guidelines in the

preparation of AARs

ORD Regular update of the



AARs

ORD



period due to:



review

ORD Propose more plantilla

positions for audit

personnel

ORD



Revision No.: 0


Page No.: 2 of 3



RESPONSIBLE

OFFICES/UNITS

a) Delayed submission by



b) Intervening events and



personnel

c) Lack of staff to do the audit

work due to

retirement/resignation

of/sick audit staff

Timely follow-up to be done

by the Audit Teams


personnel, whenever

necessary

Partnering strategy as

regards the audit

assignments of

retiring/resigning/sick audit

personnel; and propose

reassignment of audit

personnel to obtain better

composition of

competencies in the Audit

Teams




Groups





implemented




auditees

ORD, Audit

Groups

Thorough discussion of


and recommendations

with the auditees

ORD, Audit

Groups



Revision No.: 0


Page No.: 3 of 3



RESPONSIBLE

OFFICES/UNITS

Evaluation/due

consideration of

management’s comments in


reports




workable

Evaluation/due

consideration of

management’s

comments in the


reports




and workable


properly conducted due to

lack of time



ORD Schedule risk


after the transmittal of

audit reports

SA, ATLs











Revision No.: 0


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SECTOR : NATIONAL GOVERNMENT SECTOR (NGS)

OFFICE/REGION : CLUSTER 6 – HEALTH AND SCIENCE



RESPONSIBLE

OFFICES/UNITS



of time



documented.



OCD Schedule risk


after the transmittal of the

audit report.




SA/ATLs






multi-tasking of the SA and

audit teams

Prioritization of audit







to time constraints







AARs.

OCD



Revision No.: 0


Page No.: 2 of 3



RESPONSIBLE

OFFICES/UNITS



period due to







personnel

c. Lack of staff to do the

audit work due to

retirement/ resignation

of/sick audit staff



review of the AAR


personnel, whenever

necessary

SAs, ATLs

OCD

Propose more plantilla

positions for audit

personnel




Groups

OCD





implemented




auditees.

Evaluation/Due

consideration of

Management’s comments in

OCD, SAs Thorough discussion of


and recommendations

with the auditees.

Evaluation/Due

consideration of

Management’s

comments in the

OCD, SAs, ATLs



Revision No.: 0


Page No.: 3 of 3



RESPONSIBLE

OFFICES/UNITS


reports.




workable


reports.




and workable





Revision No.: 0


Page No.: 1 of 1





RESPONSIBLE

OFFICES/UNITS

Unavailability of RPs Invite other RP from

pool of RPs

LTCS Provide a shortlist of

RPs per topic

LTCS

Failure to meet

minimum number of

participants

Set another schedule of

training

LTCS Monitor the submission

of nomination and

follow-up offices on their

nominees at least one

month before

Databank Unit





Revision No.: 0


Page No.: 1 of 1


OFFICE/REGION : PUBLIC INFORMATION OFFICE (PIO)



RESPONSIBLE

OFFICES/UNITS

Misinterpretation by

the media regarding

issues contained in

the audit report

resulting in

inaccuracies in the

report or negative

feedback on COA

Issue press

statement/letter to editor

clarifying audit issue

PIO

Concerned Office

Chairperson- (approval)

Training/ orientation for

media practitioners on

COA rules, regulations,

processes, and reports

PIO

Directors as resource

persons

Develop a one-page

media guide on COA to

be uploaded in website

PIO

ITO

Some media/public

queries may involve

confidential

information that

cannot be released

resulting in

dissatisfaction of

requesting party

Explain principle of

confidentiality in audit to

requesting party

PIO Develop information

materials such as

brochures explaining

COA principles and

procedures

PIO





Revision No.: 0


Page No.: 1 of 1


OFFICE/REGION : QUALITY ASSURANCE OFFICE (QAO)



RESPONSIBLE

OFFICES/UNITS

Failure to meet

deadline

Match current

manpower capacity

during planning before

setting the target

number of reviews/

commitment

QA Directors Anticipate and

provide time for

possible intervening

activities

Exhaust all areas to

be considered in the

planning stage

QA Directors

Limited access to

information

Set expectations during

entrance conference by

having an agreement on

unrestricted access to

information

QA Directors

QA Reviewers

Division Chief of

concerned offices


Audit Team Leaders

of Audit

Groups/Teams

Ensure that all

agreements are

documented in the

minutes of meeting

QA Directors

QA Reviewers

Division Chief of

concerned offices


Audit Team Leaders

of Audit

Groups/Teams





Revision No.: 0


Page No.: 1 of 1


OFFICE/REGION : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)



RESPONSIBLE

OFFICES/UNITS

1. some claims may

not be funded on

time due to volume



BEAS coaching; minimize


BEAS

Office of the

Director

2. some claims may

not be processed

due to lack of

funds

make representations

with DBM

BEAS

BPS

Office of the

Director

request for funds to

DBM supported with

budgetary reports

BEAS

Office of the

Director





Revision No.: 0


Page No.: 1 of 4


OFFICE/REGION : TECHNICAL SERVICES OFFICE (TSO)



RESPONSIBLE

OFFICES/UNITS

Contracts Review


Appraisal

Submission of required

additional documents to

complete the evaluation may

not be given on time by the

requesting party

Difficulty of verification caused

by factors such as inclement

weather and security problems

in project sites; thus, results

may not serve as useful basis

of Auditor’s action on the


transaction or such results may

not be delivered on time

Conduct follow-up of

documents required for

evaluation; intensify



Coordinate with agencies

which can assist and provide

security to personnel who

will conduct the verification;





Services A,B,C,D

Director TS


Services A,B,C,D

Director TS

Provide to requesting

parties a checklist of

documents to be

submitted and

disseminate regularly

and update the same for

information and

compliance

Develop alternative

approach/procedures by

way of policy formulation

to arrive at reliable

conclusions/results

Service Chiefs

and Director –

TSO and other

Sectors/clusters

Service Chiefs

and Director –

TSO and other

Sectors/clusters





Revision No.: 0


Page No.: 2 of 4

SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR

OFFICE/REGION : SYSTEMS CONSULTANCY SERVICES OFFICE (SCSO)



RESPONSIBLE

OFFICES/UNITS

Risk that the consultancy

services/assistance requested

would not be completed due to

budgetary constraints or lack

of qualified personnel to

perform the required task

Develop realistic work plan

and corresponding budget

Discuss thoroughly the

details of consultancy

project and specific

requirements prior to

signing of consultancy

contracts

Involve qualified and

efficient personnel in the

consultancy projects

Division chiefs and

Director SCSO

Service Chiefs,

Infra Services

A,B,C,D Director

TS

Research on current

consultancy practices for

benchmarking

Develop standard

operating procedures for

strict implementation

Conduct regular capacity

building of personnel and

hire highly qualified

personnel

Division Chiefs

and Director





Revision No.: 0


Page No.: 3 of 4

SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR

OFFICE/REGION : INFORMATION TECHNOLOGY AUDIT OFFICE (ITAO)



RESPONSIBLE

OFFICES/UNITS

Risks:

Poor selection of systems to

be subjected to audit

The audit team might not cover

all areas within the given time

The team members might not

have the required skills to

effectively perform the audit

Failure to effectively

communicate audit results

Conduct periodic

assessment of systems

being used in different

agencies to determine

which system is most

vulnerable to threats and

wastage of resource

Conduct risk assessment

on the target system

Conduct continuous training

on applicable framework,

standards, guidelines,

procedures, and techniques

Train staff toward having

certifications on required

competency (e.g. CISA)

Division chiefs and

Director

Gather data thru survey

from agencies with the

assistance of other

offices

Conduct regular capacity

building of personnel to

enhance their skills and

knowledge

Service Chiefs

and Director



Revision No.: 0


Page No.: 4 of 4



RESPONSIBLE

OFFICES/UNITS

Opportunity

Take advantage of existing

(available) tools/program

utilities/software to make the

conduct of inspections more

efficient, and faster analysis of

data for audit

Conduct trainings on writing

IS Review Observation

Memorandum (ISROM)

Knowledgeable official shall

provide guidance to the

audit team thru supervision

Perform continuous

research on available tools

and prepare a business

case for the possible use of

the same

Send technical staff to

trainings on the use of

available tools

Technical Review

Section / All

Services / ITAO



Page 1 of 3

Republic of the Philippines

COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines

RESOLUTION No. 2016-026

December 29, 2016

SUBJECT: Adoption of Commission on Audit (COA) Quality Policy and

Approval of the COA Quality Management System Manual

(QMS Manual) and the Procedures and Work Instructions

Manual (PAWIM)

WHEREAS, the COA is vested by the Constitution with the exclusive

authority to “define the scope of its audit and examination, establish the techniques

and methods required thereof, promulgate accounting and auditing rules and

regulations” (Section 2, Article IX-D, 1987 Constitution);

WHEREAS, one of the objectives of COA is to strengthen audit quality

assurance and control to ensure consistent adherence to audit standards and fair

representation of agency performance as embodied in COA Resolution No. 2016-015,

entitled the Commission on Audit Strategic Plan 2016-2022;

WHEREAS, Administrative Order (AO) No. 161, series 2006, dated October 5,

2006 and Executive Order No. 605, dated February 23, 2007 formally

institutionalized Quality Management System in Government to identify specific

actions to improve the country’s competitiveness ranking in the areas of business and

government efficiency, and adopt the ISO 9001:2000 Quality Management Systems

(ISO-QMS) as part of the implementation of a government-wide quality management

program, respectively;

WHEREAS, under said Executive Order No. 605, the Constitutional offices

are also encouraged to develop ISO-QMS and pursue certification;

WHEREAS, the COA commits to establish an efficient and effective

organization and management system and maintain a highly competent and

professional human resource to ensure the efficient and effective delivery of mandated

services as embodied in one of its goals;

WHEREAS, there is a need to establish a policy statement on quality to

demonstrate the Commission’s commitment to ensure effectiveness of the COA QMS;

Page 2 of 3

WHEREAS, Memorandum Circular No. 2016-1 dated May 12, 2016 issued by

the Inter-Agency Task Force on the Harmonization of National Government

Performance Monitoring, Information and Reporting Systems prescribes in the Fiscal

Year 2016 Performance Targets the establishment of a Quality Management System

for at least one core process certified by any international certifying body approved

by the AO 25 IATF or ISO-aligned documentation of its QMS for one core process as

evidenced by the presence of the following documents in the agency Transparency

Seal:

b.1 Approved Quality Management System Manual; and

b.2 Approved Procedures and Work Instructions Manual including Forms

and Templates.

NOW THEREFORE, the Commission Proper resolves, as it does hereby

resolve, to approve and adopt the Policy Statement on Quality, as follows:

As the nation’s Supreme Audit Institution and enabling partner of public sector

organizations, the COA is committed to pursuing organizational excellence by:

Providing audit services in conformity with the Philippine Public Sector

Standards on Auditing anchored on the International Standards of Supreme

Audit Institutions (ISSAIs) and best practices;

Adhering strictly to legal, moral and ethical principles and the highest degree of

integrity, independence, objectivity and professionalism;

Strengthening competent and empowered workforce;

Adopting and applying continuously state-of-the-art technology and

approaches towards enhancing audit services;

Complying with pertinent laws, rules and regulations, and other

applicable requirements in performing the constitutional mandates of the

Commission;

Partnering with relevant interested parties in fostering good governance;

Enhancing internal support mechanisms to the audit process; and

Ensuring continual improvement of the QMS, COA policies, rules and

regulations.

To attain this commitment, the COA monitors and reviews its quality

performance through the implementation of an effective QMS.

Page 3 of 3

FURTHER, the Commission Proper resolves, as it does hereby resolve, to

approve and adopt the COA QMS Manual and PAWIM for the Commission on

Audit, herein attached as Annexes A and B respectively, to this Resolution and made

an integral part thereof.

This Resolution shall take effect on December 29, 2016_.

Done this 29th day of December , 2016.

Original Signed

MICHAEL G. AGUINALDO

Chairman

Original Signed Original Signed

JOSE A. FABIA ISABEL D. AGITO Commissioner Commissioner

COMMISSION ON AUDIT

DOCUMENT CODES REFERENCE

Revision No.: 0



QMS Manual

1. QMS Manual COA-QMSM-01

2. Quality Management Review COA-QMSM-Template-01_QMR

3. Appendices

a. List of Audit Groups and Teams (CGS) COA-QMSM_LAGT

b. List of Audit Groups and Teams (NGS) COA-QMSM_LAGT

c. List of Audit Groups and Teams (LGS) COA-QMSM_LAGT

4. Resolution COA Resolution No. 2016-026

5. Annexes

a. RIPs Issues and Action Plans COA-QMSM-Form-01_RIAP

b. Control of External Provider COA-QMSM-Form-02_CEP

c. Quality Objectives and Plans COA-QMSM-Form-03_QOP

d. Risks and Opportunities COA-QMSM-Form-04_RO

PAWIM

1. Government Auditing Services COA-PAWIM-GAS-01

a. Audit Group Action Plan COA-PAWIM-GAS-Form-01_AGAP

b. RSA Audit Plan COA-PAWIM-GAS-Form-02_RSAAP

c. Agency Audit Workstep COA-PAWIM-GAS-Form-03_AAW

d. UTA Template COA-PAWIM-GAS-Form-04_UTA

e. Agency Risk Identification Matrtix COA-PAWIM-GAS-Form-05_AgRIM

f. Agency Level Control Checklist COA-PAWIM-GAS-Form-06_ALCC

g. Process-Risk Control Matrix COA-PAWIM-GAS-Form-07_PRCM

h. Audit Test Summary COA-PAWIM-GAS-Form-08_ATS

i. Audit Program COA-PAWIM-GAS-Form-09_AP

j. AOM COA-PAWIM-GAS-Form-10_AOM

k. NS COA-PAWIM-GAS-Form-11_NS

l. ND COA-PAWIM-GAS-Form-12_ND

m. NC COA-PAWIM-GAS-Form-13_NC

n. SAOR COA-PAWIM-GAS-Form-14_SAOR

o. AAR Checklist Form COA-PAWIM-GAS-Form-15_AARC

p. AAPSI COA-PAWIM-GAS-Form-16_AAPSI

q. Action Plan Monitoring Tool COA-PAWIM-GAS-Form-17_APMT

r. Quality Inspection Tool COA-PAWIM-GAS-Form-18_QIT

2. Maintenance of Documented Information COA-PAWIM-MDI-01

a. Maintained Documented Information Matrix (Annex “A”) COA-PAWIM-MDI-Form-01_MDI

b. Document Masterlist (Annex “B”) COA-PAWIM-MDI-Form-02_DM

c. Document History and Copy Holder Matrix (Annex “C”) COA-PAWIM-MDI-Form-03_DHCHM

3. Retention of Documented Information COA-PAWIM-RDI-01

a. Records Retrieval Reference Form (Annex “A) COA-PAWIM-RDI-Form-01_RRR

b. Records Disposal Schedule Form (Annex “B”) COA-PAWIM-RDI-Form-02_RDS

COMMISSION ON AUDIT

DOCUMENT CODES REFERENCE

Revision No.: 0



c. Request For Authority To Dispose Of

Records (Annex “C) COA-PAWIM-RDI-Form-03_RFADR

4. Internal Quality Audit COA-PAWIM-IQA-01

a. Internal Quality Audit Program (Annex “A”) COA-PAWIM-IQA-Form-01_IQAPr

b. Internal Quality Audit Plan (Annex “B”) COA-PAWIM-IQA-Form-02_IQAPl

c. QMS IQA Checklist (Annex “C”) COA-PAWIM-IQA-Form-03_IQAC

d. Request for Action (Annex “D”) COA-PAWIM-IQA-Form-04_RFA

e. Internal Quality Audit Report (Annex “E”) COA-PAWIM-IQA-Form-05_IQAR

f. RFA Registry and Monitoring Matrix (Annex “F”)

COA-PAWIM-IQA-Form-06_RFARMM

g. Summary of IQA Findings (Annex “G”) COA-PAWIM-IQA-Form-07_SIQAF

h. Minutes of Entrance/Exit Conference (Annex “H”)

COA-PAWIM-IQA-Template-01_ME/EC

5. Control of Nonconformity and Corrective Actions COA-PAWIM-CNCCA-01

a. Request for Action (Annex “A”) COA-PAWIM-CNCCA-Form-01_RFA

b. Control of Nonconformity Matrix (Annex “B”)

COA-PAWIM-CNCCA-Form-02_CNCM

c. Action Plan on Unmet Targets Matrix (Annex “C”)

COA-PAWIM-CNCCA-Form-03_APUTM

d. Fishbone Diagram Template (Annex “D”)

COA-PAWIM-CNCCA-Fishbone Diagram

e. Matrix on Action/Disposition Plan (Annex “E”)

COA-PAWIM-CNCCA-Template-01_MA/DP

6. Feedback Management COA-PAWIM-FM-01

a. Client Satisfaction Survey Questionnaire (Annex "A") COA-PAWIM-FM-Form-01_CSSQ

7. Appendices

a. Glossary COA-PAWIM_Glossary

b. Acronyms COA-PAWIM_Acronyms

c. Reference COA-PAWIM_Reference