Internal Audit is a component of internal control system. It is a strategic function that will ensure good governance throughout the provincial government. The creation and maintenance of an Internal Audit Office will ensure that the Internal Control System, including management and operation controls, are effective and properly implemented as planned and designed in attaining the agency’s objectives. Also, ensure that all transactions, programs and projects that all transactions, programs and projects are done efficiently, effectively, ethically and economically and in compliance with the existing policies and procedures, and authoritative pronouncements.
Since the provincial government’s thrusts are coherent with the objectives of establishing a sound internal control system, in 2013, by virtue of Executive Order No. 009, series of 2013, pursuant to PD 1445, dated 11 June 1978, The Administrative Code of 1987, and existing Commission on Audit and DBM issuances, the Internal Audit Unit was created.
01 December of 2014, pending the creation of plantilla items and the corresponding appropriation for salaries and other emoluments, the Unit shall temporarily be composed of agency officers and/or employees to be designated by subsequent office orders, the Internal Audit Unit has been operational.
By virtue of Sangguniang Panlalawigan Ordinance No. 039, series of 2014, the Provincial Internal Audit Office was formally created, composed of eight plantilla positions, specifically, (1) Provincial Government Department Head, (2) Provincial Government Assistant Department Head, (3) 2 Internal Auditor IV, (4) 2 Internal Auditor III, and (5) 2 Internal Auditor II.
At present, the office is composed of 25 devoted Officers and Personnel. It has two divisions, particularly the Management Division and Compliance Division that shall perform its mandates.
Management Division evaluates the effectiveness of internal controls adapted in operating and support services units/systems to determine whether they achieve the control objectives over a period of time or as of a specific date, while Compliance Division evaluates degree of compliance with laws, regulations, managerial policies, and operating procedures in the LGU, including compliance with accountability measures, ethical standards and contractual obligations.