Provincial Internal Audit Office

Creation

Pursuant to RA 3456 (Internal Auditing Act of 1962), RA 4177, AO 278 & AO 70, the Provincial Government of Lanao del Norte established the Provincial Internal Audit Office by virtue of SP Ordinance No. 01-2012 dated February 6, 2012 to institute a program of internal auditing in order to strengthen accountability; ensure ethical, economical and effective operations; and improve the quality and quantity of outputs and accomplishments for PGLDN to respond effectively to the requirements of public service.

 

Mandates

In accordance with the policies established by the provisions of Administrative Order No. 278, the Provincial Internal Audit Office is mandated to perform the following functions:

  • Ascertaining the reliability and integrity of financial and operational information and the means used to identify, measure, classify and report such information;

 

  • Ascertaining the extent of compliance and reviewing the systems established to ensure compliance with government policies, plans and procedures, laws and regulations which have impact on operations;

 

  • Ascertaining the extent to which the assets and other resources of the institutions are accounted for and safeguarded from losses of all kinds;

 

  • Reviewing and evaluating the soundness, adequacy and application of accounting, financial and other operating controls and promoting the most effective control at reasonable cost;

 

  • Reviewing operations or programs to ascertain whether or not results are consistent with established objectives and goals and whether or not such programs are being carried out as planned;

 

  • Evaluating the quality of performance of groups/individuals in carrying out their assigned responsibilities; and

 

  • Recommending corrective actions on operational deficiencies observed.

 

Vision, Mission, Goals & Objectives

  • Vision

With utmost commitment to professionalism and integrity, PIAO is a sustainable, value-adding internal audit assurance and consulting activity, helping PGLDN achieve its vision, mission and objectives through effective risk management, controls, and responsive governance.

 

  • Mission

To provide independent, objective, and relevant internal audit services using innovative solution-oriented approaches to contribute in improving PGLDN’s operations and the quality of its service delivery.

 

  • Goals
    • Institutionalized risk assessment process
    • Strengthened risk management, internal controls, and governance processes

 

  • Objectives
    • To conduct risk-based internal audits within PGLDN in a most effective, efficient and economical manner and provide value-adding recommendations that will lead to adequate, effective, and efficient operations; safeguarding of assets; reliability and integrity of financial and operating information and adherence to applicable policies, laws, and regulations.
    • To facilitate risk assessment process in each department that will help ensure that adequate and effective risk management, governance and control processes are in place within their areas of responsibility.
    • To promote process improvements within PGLDN that will lead to adequate, economical, efficient and timely delivery of quality service.
    • To demonstrate and maintain high level of professionalism, ethics, fairness, and objectivity.
    • To inform the Provincial Governor on any indication of fraud, waste, and abuse identified in the course of regular audit engagements.

 

Program, Projects, Activities

  • Implementation of Annual Audit Plan
  • Updating of PIAO Operations Manual
  • Facilitation of Risk Assessment of prioritized Departments
  • Implementation of Baseline Assessment of Internal Control System
  • Formulation of 2018 Annual Audit Plan

 

Organizational Chart

 

Position Chart

 

Functional Chart