The PIASO, in overseeing the management controls and operations performances of the provincial offices, commits to genuine public service, and as an enabling partner of good governance in appraising the internal control system within the organization to determine the degree of compliance with laws, regulations, managerial policies, accountability measures, ethical standards, and contractual obligations.
To uphold this Commitment, we shall:
1. Establish a risk-based plan to determine the priorities of the audit activity
-Obtaining knowledge and understanding of every office in the province
-Identifying, evaluating and prioritizing the risks in achieving the organization’s vision, mission and objectives
-Reviewing the adequacy of resources to support the audit plan
2. Conduct internal audit to the determined office
-Determining the control objectives
-Identifying the risk and control design
-Risk analysis and evaluation of the adequacy of design
-Provision of audit reports
3. Draw observance to the core principles of an internal auditor
-Demonstrates integrity
-Demonstrate competence and due professional care
-Is objective and independent
-Demonstrates quality and continuous improvement
-Communicates effectively
-Provides risk-based assurance
-Is insightful, proactive, and future-focused
-Promotes organizational improvement