Republic Act No. 7160, known as the Local Government Code of 1991, specifically Section 3(b) provides that there shall be established in every local government unit an accountable, efficient, and dynamic organizational structure and operating mechanism that will meet the priority needs and service requirements of its communities.

        Paragraph 2 of CSC Memorandum Circular No. 19 S. 1992 otherwise known as “Guidelines and standards in the establishment of organizational structures and staffing patterns in Local Government Units provides that It is therefore the responsibility of every local government unit to design, approve and implement the organizational structure and staffing pattern in accordance with the guidelines and standards.

            Section 2 of Republic Act No. 3456, the internal Auditing Act of 1962 as amended by RA 4177, There shall be created, organized, and operated in all branches, subdivisions and instrumentalities of the government, Internal Audit Services which shall assist management to achieve an efficient and effective fiscal administration and performance of agency affairs and functions.

        Administrative Order No. 70 directing all heads of government offices including LGUs to immediately organize an Internal Audit Service in their respective offices; DBM Budget Circular No. 2004-4, Guidelines on the Organization and Staffing of IAUs; and CSC Memorandum Circular No. 12 s.2006 provides for the qualification standards for IAS position were likewise issued in connection with the establishment of an Internal Audit Service

          In accordance with the foregoing, the Provincial Government of Isabela established the Provincial Internal Audit and Control Unit (PIACU) by virtue of Executive Order No. 17A Series of 2017 dated March 1, 2017. Likewise Appropriation Ordinance No.17 Series of 2017 dated December 19, 2017, an Ordinance authorizing the Annual Budget of the Provincial Government of Isabela was enacted creating among others the Provincial Internal Audit and Control Office.

          Internal Audit, as defined in the Local Government Unit Internal audit Manual, is the evaluation of management controls and operations performance, and the determination of the degree of compliance with laws, regulations, managerial policies, accountability measures, ethical standards, and contractual obligations. It involves the appraisal of the plan of organization and all the coordinated methods and measures, in order to recommend courses of action on matters relating to operations and management control.

            Internal audit, being a separate component of internal control, is instituted to determine whether internal controls are well-designed and properly operated. Internal Audit is an integral part of the Internal Control System.  The scope of the internal audit involves matters relating to the conduct of Management Audit and Operations audit to improve the effectiveness of risk management, controls and governance process.

 

Accomplishment Reports

 


ISO 9001 : 2015 Internal Quality Audit and Training

July 18, 2018

 

ISO 9001 : 2015 Awareness and Risk Management Training

April 24-25, 2018