The Official Website of the Province of Davao de Oro

Provincial Internal Audit Office

2nd floor, Provincial Capitol, Cabidianan, Nabunturan, Davao de Oro


Internal audit is an integral part of the internal control system of public service organizations. It is mandated to evaluate or appraise the internal control system to determine if internal controls are well designed and properly implemented. It is also mandated to conduct compliance, management, and operations audits.

The role of the Internal Auditor is not about fault-finding. Neither is it investigative nor punitive. As one of the accountability mechanisms in public service organizations, the Internal Auditor reviews the extent of compliance with laws and policies under the authority of the Department or Secretary of the Governing Body/ Audit Committee. And as mandated by Malacañang Administrative Order No. 278, Series of 1992, it is tasked to

(1) ascertain the reliability and integrity of financial and operational information and means used to identify measures, classify and report such information;
(2) ascertain the extent of compliance with established policies, and applicable laws and regulations, and reviewing the system established to ensure compliance with government policies, plans and procedures, laws and regulation which could have a significant impact on operations;
(3) ascertain the extent to which the assets and other resources of the institutions are accounted for and safeguarded from losses of all kinds;
(4) review and evaluate the soundness, adequacy and application of accounting, financial and other operating controls and promoting the most effective control at a reasonable cost;
(5) review 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;
(6) evaluate the quality of performance of groups/individual in carrying out their assigned responsibilities, and
(7) recommend corrective actions on operational deficiencies observed.
Provincial Internal Audit Officer