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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
Audit Group and Teams Appendix “A.2”
C. National Capital Region, LGS 4th Floor, COA Main Building, COA Central
Office
Audit Group and Teams Appendix “A.3”
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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
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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
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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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Audit Group Team
No. Agencies under the Team Address
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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Audit Group Team
No. Agencies under the Team Address
A
NCR-02 LBP North NCR Branches Group Cluster
C
NCR-03 LBP South NCR Branches Group Cluster
A
NCR-04 LBP South NCR Branches Group Cluster
B
NCR-05 LBP South NCR Branches Group Cluster
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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APPENDIX “A.2”
Cluster 6 - Health and Science, National Government Sector
Audit
Group
Team
No. Agencies under the Team Address
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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Audit
Group
Team
No. Agencies under the Team Address
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
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Audit
Group
Team
No. Agencies under the Team Address
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
Diliman, Quezon City
NCR-02 Food and Nutrition Research
Institute (FNRI)
DOST Compound, Bicutan,
Taguig City
NCR-03 Metal Industry Research and
Development Center (MIRDC)
General Santos Avenue,
Bicutan, Taguig City
NCR-04 Industrial Technology Development
Institute (ITDI)
DOST Compound, Bicutan,
Taguig City
NCR-05 Philippine Textile Research Institute
(PTRI)
General Santos Avenue,
Bicutan, Taguig City
NCR -06 Advance Science and Technology
Institute (ASTI)
C. P. Garcia Avenue, U.P.
Diliman, Quezon City
NCR-07 Philippine Nuclear Research
Institute (PNRI)
Commonwealth Avenue, U.P.
Diliman, Quezon City
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)
General Santos Avenue,
Bicutan, Taguig City
Philippine Council for Health
Research and Development
(PCHRD)
DOST Compound, Bicutan,
Taguig City
NCR-03 Technology Application and
Promotion Institute (TAPI)
General Santos Avenue,
Bicutan, Taguig City
NCR-04 National Research Council of the
Philippines (NRCP)
General Santos Avenue,
Bicutan, Taguig City
NGS NCR-
6-H MMDA NCR-01
Metro Manila Development Authority
(MMDA)
EDSA corner Orense Street,
Makati City
COMMISSION ON AUDIT Document Code: COA-QMSM_LAGT
LIST OF AUDIT GROUPS AND TEAMS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 7 of 10
APPENDIX “A.3”
National Capital Region, Local Government Sector
Audit Group Team
No. Agencies under the Team Address
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
NCR-04 50 Barangays and related VFM
Audits
Audit Group B -
Las Piñas City NCR-01
General Fund, Special Accounts in
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
General Fund, Special Accounts in
the General Fund, Trust Fund and
related VFM Audits
Makati City Hall
NCR-02 Special Education Fund, Trust Fund
and related VFM Audits
NCR-03 33 Barangays and related VFM
Audits
Audit Group D -
Malabon City NCR-01
General Fund, Special Accounts in
the General Fund, Special Education
and related VFM Audits
Malabon City Hall
NCR-02 Trust Fund, 21 Barangays and
related VFM Audits
Audit Group E -
Mandaluyong
City
NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Mandaluyong City Hall
NCR-02 Special Education Fund, Trust Fund
and related VFM Audits
NCR-03 10 Barangays and related VFM
Audits
Audit Group F -
Manila City NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Manila City Hall
COMMISSION ON AUDIT Document Code: COA-QMSM_LAGT
LIST OF AUDIT GROUPS AND TEAMS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 8 of 10
Audit Group Team
No. Agencies under the Team Address
NCR-02
Special Education Fund, Trust Fund,
96 Barangays and related VFM
Audits
NCR-03 200 Barangays and related VFM
Audits
NCR-04 150 Barangays and related VFM
Audits
NCR-05 150 Barangays and related VFM
Audits
NCR-06 150 Barangays and related VFM
Audit
NCR-07 150 Barangays and related VFM
Audits
NCR-08 Pamantasan ng Lungsod ng Maynila
Audit Group G -
Marikina City NCR-01
General Fund, Special Accounts in
the General Fund, 6 Barangays and
related VFM Audits
Marikina City Hall
NCR-02
Special Education Fund, Trust Fund,
10 Barangays and related VFM
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
and related VFM Audits
Audit Group I -
Navotas City NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Navotas City Hall
NCR-02
Special Education Fund, Trust Fund,
14 Barangays and related VFM
Audits
Audit Group J -
Parañaque City NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Parañaque City Hall
NCR-02 Special Education Fund, Trust Fund
and related VFM Audits
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LIST OF AUDIT GROUPS AND TEAMS
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Effectivity Date: 29 Dec 2016
Page No.: 9 of 10
Audit Group Team
No. Agencies under the Team Address
NCR-03 16 Barangays and related VFM
Audits
Audit Group K -
Pasay City NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Pasay City Hall
NCR-02 Special Education Fund, 101
Barangays and related VFM Audits
NCR-03 Trust Fund, 100 Barangays and
related VFM Audits
Audit Group L -
Pasig City NCR-01
General Fund, Special Accounts in
the General Fund and related VFM
Audits
Pasig City Hall
NCR-02 Special Education Fund, 20
Barangays and related VFM Audits
NCR-03 Trust Fund, 10 Barangays and
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
NCR-04 Special Education Fund, 71
Barangays and related VFM Audits
NCR-05 71 Barangays and related VFM
Audits
Audit Group N -
San Juan City NCR-01
General Fund, Special Accounts in
the General Fund, Trust Fund and
related VFM Audits
San Juan City Hall
NCR-02 Special Education Fund, 21
Barangays and related VFM Audits
Audit Group O -
Taguig City and
Municipality of
Pateros
NCR-01
General Fund, Special Accounts in
the General Fund, and related VFM
Audits
Taguig City Hall
NCR-02 Special Education Fund, Trust Fund
and related VFM Audits
COMMISSION ON AUDIT Document Code: COA-QMSM_LAGT
LIST OF AUDIT GROUPS AND TEAMS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 10 of 10
Audit Group Team
No. Agencies under the Team Address
NCR-03 28 Barangays and related VFM
Audits
NCR-04 Pateros, 10 Barangays and related
VFM Audits Pateros Municipal Hall
Audit Group P -
Valenzuela City NCR-01
General Fund, Special Accounts in
the General Fund, Trust Fund and
related VFM Audits
Valenzuela City Hall
NCR-02 Special Education Fund, 28
Barangays and related VFM Audits
COMMISSION ON AUDIT Document Code: COA-QMSM-Template-01_QMR
QUALITY MANAGEMENT REVIEW REPORT
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 1 of 3
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Template-01_QMR
QUALITY MANAGEMENT REVIEW REPORT
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 2 of 3
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Template-01_QMR
QUALITY MANAGEMENT REVIEW REPORT
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 3 of 3
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
Effectivity Date: 29 Dec 2016
Page No.: Page 1 of 14
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 2 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
Submit AARs and other audit-
related reports within prescribed
periods, for timely action
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 3 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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)
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 4 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
Submit AARs and other audit-
related reports within prescribed
periods, for timely action
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
Timely submission of the
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 5 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 6 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
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Page No.: Page 7 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
UNIT/OFFICE
Non-Governmental
Organization
Civic Society Organization
General Public
policies/circulars/memo/
guidelines
Group in revisiting the outdated
and conflicting
policies/circulars/memo/
guidelines
Revisit all the
policies/circulars/memo/
guidelines to suit the present
needs of the relevant interested
parties
Revise the outdated and
conflicting
policies/circulars/memo/
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 8 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 9 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 10 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
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INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
Timely submission of the
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 12 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
RELEVANT INTERESTED PARTIES’ ISSUES AND ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 13 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-01_RIAP
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Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 14 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME
ISSUES/NEEDS ACTION PLANS TO ADDRESS
ISSUES/NEEDS
TIMELINES RESPONSIBLE
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
Effectivity Date: 29 Dec 2016
Page No.: 1 of 14
SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : GENERAL SERVICES OFFICE (GSO)
INSTITUTION/ORGANIZATION/
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
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CONTROL OF EXTERNAL PROVIDER
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Effectivity Date: 29 Dec 2016
Page No.: 2 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
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Effectivity Date: 29 Dec 2016
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COA rules on
probationary
employment
SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
OFFICE/REGION : INFORMATION TECHNOLOGY OFFICE (ITO)
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 4 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 5 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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)
Three (3)-year subscription
Start Date –
July 2, 2014
End Date –
July 1, 2017
Purchase Order
Shopping
ITO, STSS and
GSO, AS
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 6 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
CONTROL
METHOD/TOOL
RESPONSIBLE
OFFICE/UNIT
Columbia Technologies, Inc. Symantec Endpoint Protection
12.1 (245 licenses)
Three (3)-year subscription
Start Date –
November 15, 2016
End Date –
November 14. 2019
Purchase Order
Shopping
ITO, STSS and
GSO, AS
Columbia Technologies, Inc. Symantec Endpoint Protection
12.1 (639 licenses)
Three (3)-year subscription
Start Date –
August 9, 2016
End Date –
August 8. 2019
Purchase Order
Shopping
ITO, STSS and
GSO, AS
Columbia Technologies, Inc. Symantec Endpoint Protection
12.1 (500 licenses)
Three (3)-year subscription
Start Date –
June 28, 2016
End Date –
June 27. 2019
Purchase Order
Shopping
ITO, STSS and
GSO, AS
Columbia Technologies, Inc. Symantec Endpoint Protection
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 7 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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)
Three (3)-year warranty
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)
Three (3)-year warranty
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 8 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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)
Three (3)-year warranty
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)
Three (3)-year warranty
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 9 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
CONTROL
METHOD/TOOL
RESPONSIBLE
OFFICE/UNIT
Manufacturer’s
Warranty
Certification
Philcopy Corporation Printer, Monochrome Laser
Kyocera Ecosys Laser Printer FS-
2100DN (3 units)
Two (2)-year warranty
Start Date – May 26, 2016
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)
Two (2)-year warranty
Start Date – May 28, 2016
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)
Two (2)-year warranty
Start Date –
July 18, 2016
End Date –
July 17, 2018
Purchase Order
Shopping
Manufacturer’s
Warranty
Certification
ITO, STSS and
GSO, AS
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 10 of 14
SECTOR : LOCAL GOVERNMENT SECTOR (LGS)
OFFICE/REGION : NATIONAL CAPITAL REGION (NCR)
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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)
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
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Effectivity Date: 29 Dec 2016
Page No.: 11 of 14
SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)
OFFICE/REGION : PROFESSIONAL DEVELOPMENT OFFICE (PDO)
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 12 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
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CONTROL OF EXTERNAL PROVIDER
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Effectivity Date: 29 Dec 2016
Page No.: 13 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
COMMISSION ON AUDIT Document Code: OA-QMSM-Form-02_CEP
CONTROL OF EXTERNAL PROVIDER
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: 14 of 14
INSTITUTION/ORGANIZATION/
COMPANY NAME SERVICES/PRODUCT DURATION
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
Effectivity Date: 29 Dec 2016
Page No.: Page 1 of 48
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 2 of 48
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 3 of 48
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
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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.
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 4 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 5 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
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Effectivity Date: 29 Dec 2016
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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.
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
relevant
results,
shows what
meaningful
changes
have
occurred and
whether
objectives
have been
achieved)
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Revision No.: 0
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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
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QUALITY OBJECTIVES AND PLANS
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OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
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Revision No.: 0
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OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
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QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 13 of 48
OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
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OFFICE : GENERAL SERVICES OFFICE (GSO)
DIVISION : WORK ENVIRONMENT MANAGEMENT (TRANSPORT & SECURITY SERVICES)
QUALITY OBJECTIVE: To ensure the provision and efficient maintenance of all official service vehicles
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY
ACTIVITIES/
STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 15 of 48
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
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Revision No.: 0
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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;
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Revision No.: 0
Effectivity Date: 29 Dec 2016
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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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 21 of 48
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/
STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES 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/
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
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SPECIFIC
TARGET
INDICATOR/ MEASUREMENT
MONITORING
METHOD/
TOOL
KEY
ACTIVITIES/
STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 23 of 48
SPECIFIC
TARGET
INDICATOR/ MEASUREMENT
MONITORING
METHOD/
TOOL
KEY
ACTIVITIES/
STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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)
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 24 of 48
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 25 of 48
OFFICE : LOCAL GOVERNMENT SECTOR (LGS)
DIVISION : NATIONAL CAPITAL REGION (NCR)
QUALITY OBJECTIVE : To ensure that:
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 26 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 27 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 28 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 29 of 48
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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.
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 30 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
SAs, ACD, CD Discussion
mainly of
audit
observations
disagreed by
Management
AARs
submitted may
not be in
conformity with
the prescribed
standards and
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 31 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 32 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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/
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 33 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 34 of 48
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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:
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 35 of 48
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
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 36 of 48
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 37 of 48
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM-Form-03_QOP
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 38 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
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Effectivity Date: 29 Dec 2016
Page No.: Page 39 of 48
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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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
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Page No.: Page 41 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
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Page No.: Page 42 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Page No.: Page 43 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 44 of 48
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 45 of 48
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 46 of 48
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
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Effectivity Date: 29 Dec 2016
Page No.: Page 47 of 48
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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,
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
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Page No.: Page 48 of 48
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/ OPPORTUNITIES
standards
applicable to
internal audit
and internal
control
are
available
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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
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)
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
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QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 5
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
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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.
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
SAs, ACD, CD Discussion
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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-
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 4 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 5 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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.
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
results, shows
what
meaningful
changes have
occurred and
whether
objectives
have been
achieved)
Prepared by:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 5
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 5
OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 5
OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 4 of 5
OFFICE : GENERAL SERVICES OFFICE (GSO)
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 5 of 5
OFFICE : GENERAL SERVICES OFFICE (GSO)
DIVISION : WORK ENVIRONMENT MANAGEMENT (TRANSPORT & SECURITY SERVICES)
QUALITY OBJECTIVE : To ensure the provision and efficient maintenance of all official service vehicles
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY
ACTIVITIES/
STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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-
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 6
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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;
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 6
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 4 of 6
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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;
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 5 of 6
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 6 of 6
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 3
SPECIFIC
TARGET
INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 3
SPECIFIC
TARGET
INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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:
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QUALITY OBJECTIVES AND PLANS
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OFFICE : LOCAL GOVERNMENT SECTOR (LGS)
DIVISION : NATIONAL CAPITAL REGION (NCR)
QUALITY OBJECTIVE : To ensure that:
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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QUALITY OBJECTIVES AND PLANS
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Effectivity Date: 1 Dec 2016
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SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 5 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
III of the
AAR
Prepared by:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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.
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
SAs, ACD, CD Discussion
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 4 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 5 of 5
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC
TARGET
INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
EVALUATION
METHOD/TOOL
RISKS/
OPPORTUNITIES
sufficient
number of
coordinators
Prepared by:
COMMISSION ON AUDIT Document Code:COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
QUALITY OBJECTIVES AND PLANS
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Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING
METHOD/
TOOL
KEY ACTIVITIES/
STRATEGY TIMELINE RESOURCES RESPONSIBILITIES
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 2
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 2
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
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 2 of 2
SPECIFIC TARGET
INDICATOR/ MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
different
offices/
regions
upon receipt of
claims
(DV/ORS)
Prepared by:
COMMISSION ON AUDIT Document Code: COA-QMSM_QP-0001
QUALITY OBJECTIVES AND PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 10
OFFICE : TECHNICAL SERVICES OFFICE (TSO)
DIVISION : INFRASTRUCTURE SERVICES, GOODS & SERVICES, APPRAISAL SERVICES
QUALITY OBJECTIVE : To ensure timely delivery of technical services
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
At least
annually, or
when
appropriate
training body
provides such
training
Prepared by:
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Revision No.: 0
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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
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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:
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Revision No.: 0
Effectivity Date: 1 Dec 2016
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
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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Effectivity Date: 1 Dec 2016
Page No.: 9 of 10
SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
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
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SPECIFIC TARGET INDICATOR/
MEASUREMENT
MONITORING METHOD/
TOOL
KEY ACTIVITIES/ STRATEGY
TIMELINE RESOURCES RESPONSIBILITIES EVALUATION
METHOD/TOOL RISKS/
OPPORTUNITIES
applicable to
internal audit
and internal
control
Prepared by:
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RISKS AND OPPORTUNITIES WITH ACTION PLANS
Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 1 of 32
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
2. some claims may not be
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
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SECTOR : CORPORATE GOVERNMENT SECTOR (CGS)
OFFICE/REGION : CLUSTER 1 – BANKING AND CREDIT
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
standards and guidelines in
the preparation of AARs.
OCD
AARs submitted may not be Close monitoring of the SAs, ATLs Propose more plantilla OCD
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
audit observations and
recommendations with the
auditees.
Evaluation/Due
consideration of
Management’s comments
in the finalization of the
audit reports.
OCD, SAs, ATLs
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : COMMISSION PROPER (CP)
OFFICE/REGION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE
COMMISSIONER II
RISK/OPPORTUNITY MITIGATION
RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : GENERAL SERVICES OFFICE (GSO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Issuance of memorandum
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
for general circulation
informing
sectors/offices/regions of
the timelines for
submission of proposals for
HRMO
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Issuance of memorandum
for general circulation
informing
sectors/offices/regions of
the policies, guidelines and
procedures in the
processing of proposals for
recruitment and promotion,
among other
information/requirements
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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
ensure their inclusion in the
agenda of the scheduled CP
meeting
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : OFFICE OF THE CHAIRPERSON
OFFICE/REGION : INTERNAL AUDIT OFFICE (IAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
intervening activities
Internal Audit Office
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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Revision No.: 0
Effectivity Date: 29 Dec 2016
Page No.: Page 11 of 32
SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
OFFICE/REGION : INFORMATION TECHNOLOGY OFFICE (ITO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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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
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OFFICES/UNITS PREVENTION
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
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OFFICES/UNITS PREVENTION
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
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OFFICES/UNITS PREVENTION
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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
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OFFICES/UNITS PREVENTION
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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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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OFFICES/UNITS PREVENTION
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
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OFFICES/UNITS PREVENTION
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
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OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Use of IS testing tool trial
versions
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Director III Director IV Sector Head
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SECTOR : LEGAL SERVICES SECTOR (LSS)
OFFICE/REGION : LEGAL AFFAIRS OFFICE (LAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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SECTOR : LOCAL GOVERNMENT SECTOR (LGS)
OFFICE/REGION : NATIONAL CAPITAL REGION (NCR)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Risk assessment may not be
properly conducted due to lack
of time
Close monitoring of the
conduct of risk assessment
ORD Schedule risk assessment
immediately after the
transmittal of audit reports
SA, ATLs
Risk assessment process may
not be adequately documented
in accordance with IRRBA
Updated training on risk
assessment process and
required documentation
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
Prioritization of listed audit
activities including the
unscheduled activities
ORD, Audit Groups Additional manpower ORD
AARs submitted may not be in
conformity with the prescribed
standards and guidelines due to
time constraints
Briefing on the standards and
guidelines in the preparation
of AARs
ORD Regular update of the
standards and guidelines in
the preparation of AARs
ORD
AARs submitted may not be
transmitted within the target
period due to:
Close monitoring of the
submission and timely review
ORD Propose more plantilla
positions for audit
personnel
ORD
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OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
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
Timely follow-up to be done
by the Audit Teams
Augmentation of audit
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
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
ORD, Audit Groups Thorough discussion of the
audit observations and
recommendations with the
auditees
Evaluation/due
consideration of
management’s comments
in the finalization of the
ORD, Audit
Groups
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OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
audit reports
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Risk assessment may not be
properly conducted due to lack
of time
Close monitoring of the
conduct of risk assessment
ORD Schedule risk assessment
immediately after the
transmittal of audit reports
SA, ATLs
Risk assessment process may
not be adequately documented
in accordance with IRRBA
Updated training on risk
assessment process and
required documentation
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Director III Director IV Sector Head
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SECTOR : NATIONAL GOVERNMENT SECTOR (NGS)
OFFICE/REGION : CLUSTER 6 – HEALTH AND SCIENCE
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
standards and guidelines in
the preparation of AARs.
OCD
AARs submitted may not be Close monitoring of the SAs, ATLs Propose more plantilla OCD
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OFFICES/UNITS PREVENTION
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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
audit observations and
recommendations with the
auditees.
Evaluation/Due
consideration of
Management’s comments
in the finalization of the
audit reports.
OCD, SAs, ATLs
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OFFICES/UNITS PREVENTION
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OFFICES/UNITS
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)
OFFICE/REGION : PROFESSIONAL DEVELOPMENT OFFICE (PDO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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SECTOR : OFFICE OF THE CHAIRPERSON
OFFICE/REGION : PUBLIC INFORMATION OFFICE (PIO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)
OFFICE/REGION : QUALITY ASSURANCE OFFICE (QAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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
Supervising Auditors/
Audit Team Leaders of
Audit Groups/Teams
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SECTOR : PLANNING, FINANCE AND MANAGEMENT SECTOR (PFMS)
OFFICE/REGION : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
tardiness and absences
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
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SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
OFFICE/REGION : TECHNICAL SERVICES OFFICE (TSO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
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
Service Chiefs, Infra
Services A,B,C,D
Director TS
Service Chiefs, Infra
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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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
2. some claims may not be
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
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SECTOR : CORPORATE GOVERNMENT SECTOR (CGS)
OFFICE/REGION : CLUSTER 1 – BANKING AND CREDIT
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
standards and guidelines
in the preparation of
AARs.
OCD
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
AARs submitted may not be
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
Close monitoring of the
submission and timely
review of the AAR
Augmentation of audit
personnel, whenever
necessary
SAs, ATLs
OCD
Propose more plantilla
positions for audit
personnel
Recommend the hiring of
more audit personnel to
be deployed to the Audit
Groups
OCD
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
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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
the finalization of the audit
reports.
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
finalization of the audit
reports.
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : COMMISSION PROPER (CP)
OFFICE/REGION : OFFICE OF THE CHAIRPERSON, OFFICE OF THE COMMISSIONER I, OFFICE OF THE
COMMISSIONER II
RISK/OPPORTUNITY MITIGATION
RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : GENERAL SERVICES OFFICE (GSO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : ADMINISTRATION SECTOR
OFFICE/REGION : HUMAN RESOURCE MANAGEMENT OFFICE (HRMO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Issuance of
memorandum 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
HRMO Issuance of
memorandum for general
circulation informing
sectors/offices/regions of
the timelines for
HRMO
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
proposals for recruitment
and promotion
submission of proposals
for 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
Issuance of
memorandum for general
circulation informing
sectors/offices/regions of
the policies, guidelines
and procedures in the
processing of proposals
for recruitment and
promotion, among other
information/requirements
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
HRMO
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
and promotion to ensure
their inclusion in the agenda
of the scheduled CP
meeting
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : OFFICE OF THE CHAIRPERSON
OFFICE/REGION : INTERNAL AUDIT OFFICE (IAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
intervening activities
Internal Audit Office
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
OFFICE/REGION : INFORMATION TECHNOLOGY OFFICE (ITO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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OFFICES/UNITS PREVENTION
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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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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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OFFICES/UNITS PREVENTION
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
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
RISKS AND OPPORTUNITIES WITH ACTION PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
test tools, vendor
sites or testing
articles prior to
acquisition
Use of IS testing tool
trial versions
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
RISKS AND OPPORTUNITIES WITH ACTION PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 1
SECTOR : LEGAL SERVICES SECTOR (LSS)
OFFICE/REGION : LEGAL AFFAIRS OFFICE (LAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
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SECTOR : LOCAL GOVERNMENT SECTOR (LGS)
OFFICE/REGION : NATIONAL CAPITAL REGION (NCR)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Risk assessment may not be
properly conducted due to
lack of time
Close monitoring of the
conduct of risk assessment
ORD Schedule risk
assessment immediately
after the transmittal of
audit reports
SA, ATLs
Risk assessment process may
not be adequately documented
in accordance with IRRBA
Updated training on risk
assessment process and
required documentation
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
Prioritization of listed audit
activities including the
unscheduled activities
ORD, Audit
Groups
Additional manpower ORD
AARs submitted may not be in
conformity with the prescribed
standards and guidelines due
to time constraints
Briefing on the standards
and guidelines in the
preparation of AARs
ORD Regular update of the
standards and guidelines
in the preparation of
AARs
ORD
AARs submitted may not be
transmitted within the target
period due to:
Close monitoring of the
submission and timely
review
ORD Propose more plantilla
positions for audit
personnel
ORD
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
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
Timely follow-up to be done
by the Audit Teams
Augmentation of audit
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
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
ORD, Audit
Groups
Thorough discussion of
the audit observations
and recommendations
with the auditees
ORD, Audit
Groups
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
Evaluation/due
consideration of
management’s comments in
the finalization of the audit
reports
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
Evaluation/due
consideration of
management’s
comments in the
finalization of the audit
reports
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Risk assessment may not be
properly conducted due to
lack of time
Close monitoring of the
conduct of risk assessment
ORD Schedule risk
assessment immediately
after the transmittal of
audit reports
SA, ATLs
Risk assessment process may
not be adequately documented
in accordance with IRRBA
Updated training on risk
assessment process and
required documentation
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
RISKS AND OPPORTUNITIES WITH ACTION PLANS
Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 3
SECTOR : NATIONAL GOVERNMENT SECTOR (NGS)
OFFICE/REGION : CLUSTER 6 – HEALTH AND SCIENCE
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
standards and guidelines
in the preparation of
AARs.
OCD
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
AARs submitted may not be
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
Close monitoring of the
submission and timely
review of the AAR
Augmentation of audit
personnel, whenever
necessary
SAs, ATLs
OCD
Propose more plantilla
positions for audit
personnel
Recommend the hiring of
more audit personnel to
be deployed to the Audit
Groups
OCD
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
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
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
the finalization of the audit
reports.
Thorough review of audit
recommendations which are
appropriate, realistic and
workable
finalization of the audit
reports.
Thorough review of audit
recommendations which
are appropriate, realistic
and workable
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 1
SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)
OFFICE/REGION : PROFESSIONAL DEVELOPMENT OFFICE (PDO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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SECTOR : OFFICE OF THE CHAIRPERSON
OFFICE/REGION : PUBLIC INFORMATION OFFICE (PIO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 1 of 1
SECTOR : PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)
OFFICE/REGION : QUALITY ASSURANCE OFFICE (QAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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
Supervising Auditors/
Audit Team Leaders
of Audit
Groups/Teams
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
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SECTOR : PLANNING, FINANCE AND MANAGEMENT SECTOR (PFMS)
OFFICE/REGION : RISK MANAGEMENT AND BUDGET OFFICE (RMBO)
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
BEAS coaching; minimize
tardiness and absences
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
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SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
OFFICE/REGION : TECHNICAL SERVICES OFFICE (TSO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
RESPONSIBLE
OFFICES/UNITS
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
Service Chiefs, Infra
Services A,B,C,D
Director TS
Service Chiefs, Infra
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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Effectivity Date: 1 Dec 2016
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SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR
OFFICE/REGION : SYSTEMS CONSULTANCY SERVICES OFFICE (SCSO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
COMMISSION ON AUDIT Document Code: COA-QMSM_RO-0001
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Revision No.: 0
Effectivity Date: 1 Dec 2016
Page No.: 3 of 4
SECTOR : SYSTEMS AND TECHNICAL SERVICES SECTOR
OFFICE/REGION : INFORMATION TECHNOLOGY AUDIT OFFICE (ITAO)
RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
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Effectivity Date: 1 Dec 2016
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RISK/OPPORTUNITY MITIGATION RESPONSIBLE
OFFICES/UNITS PREVENTION
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
Prepared by: Reviewed by: Approved by:
Director III Director IV Sector Head
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
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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
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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