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  • A4 Uta

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    Lyka Mae Palarca Irang
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    The document provides an overview of the Commission on Audit of the Philippines. It outlines the agency's mandate, operations, organizational structure, key stakeholders, environmental factors, programs and projects, accounting policies, results of previous audits, recent developments, and notes for auditors. The agency is responsible for oversight of government accounting and is defined by relevant laws and regulations. It carries out audits and has a structure relating it to other government entities, while being influenced by political, social, legal, and technological factors.

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    A4-UTA

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    The document provides an overview of the Commission on Audit of the Philippines. It outlines the agency's mandate, operations, organizational structure, key stakeholders, environmental factors, programs and projects, accounting policies, results of previous audits, recent developments, and notes for auditors. The agency is responsible for oversight of government accounting and is defined by relevant laws and regulations. It carries out audits and has a structure relating it to other government entities, while being influenced by political, social, legal, and technological factors.

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    © All Rights Reserved
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    38 views2 pages

    A4 Uta

    Uploaded by

    Lyka Mae Palarca Irang
    The document provides an overview of the Commission on Audit of the Philippines. It outlines the agency's mandate, operations, organizational structure, key stakeholders, environmental factors, programs and projects, accounting policies, results of previous audits, recent developments, and notes for auditors. The agency is responsible for oversight of government accounting and is defined by relevant laws and regulations. It carries out audits and has a structure relating it to other government entities, while being influenced by political, social, legal, and technological factors.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    REPUBLIC OF THE PHILIPPINES

    COMMISSION ON AUDIT
    Commonwealth Avenue, Quezon City, Philippines

    UNDERSTANDING THE AGENCY

    A. MANDATE

    Relevant law, rule or regulation defining the purpose of the agency.

    B. OPERATIONS

    The Agency’s main activities and critical processes.

    C. STRUCTURE

    Describe the Agency’s organizational structure and its relation to other key government
    agencies. (Attach the Agency’s organizational structure, as necessary)

    D. KEY STAKEHOLDERS

    List stakeholders, or unified stakeholder groups, whose expectations or actions (or


    inactions) can significantly influence management or affect the agency objectives

    E. KEY ENVIRONMENTAL FACTORS

    Briefly describe the environment of the agency and how the operations of the Agency are
    affected/influenced by environmental factors.(e.g., Political Environment, Social
    Environment, Legal and Regulatory Environment, Technological Environment)

    F. PROGRAMS/ PROJECTS/ ACTIVITIES

    Briefly describe the Agency’s major/significant programs/projects/activities for the year


    including the expected outputs and budget allocation and initial evaluation on whether
    the expected outputs are in line with the objectives and strategies of the agency and the
    budget allocation is appropriate using the Financial Accountability LogFrame attached as
    Appendix 2-2A.

    G. ACCOUNTING POLICIES

    Brief description of key accounting policies applied, including financial reporting


    standards/financial reporting framework (e.g. PPSAS, PFRS)

    H. RESULTS OF PREVIOUS AUDIT

    Significant audit findings included in the financial, compliance, and performance audit
    reports that have financial implications
    1) Audit opinion/s rendered on the agency for the last three years and the reason for
    qualifications, if any
    2) Financial management rating of the auditor on the auditee

    I. RECENT DEVELOPMENT/NEWS
    REPUBLIC OF THE PHILIPPINES
    COMMISSION ON AUDIT
    Commonwealth Avenue, Quezon City, Philippines

    RECENT DEVELOPMENT/NEWS IMPACT ON THE AGENCY


     Source (e.g. Inquirer/date)  Subject to Congressional inquiry
     Court/COA/CSC Decisions  Subject to Ombudsman case

    UTA Summary

    Auditor’s notes on any component that may be significant to the conduct of Financial
    Audit.

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