Status of
Ref. Observation Recommendation Implementation/Results
of Validation
13, page Philippine Public conduct of the System was still on-going
59 Sector (PPS) have not Baseline within the City
been fully adopted and Assessment of Government.
implemented by the Internal Control
City Government's System, in
Internal Audit Services accordance with the
(IAS), which is 2020 Revised
inconsistent with COA PGIAM.
Circular No. 2018-003 24. The IAS Head fully Unimplemented
dated November 21, adopt the IASPPS
2018. Hence, this and ICSPPS in the Adoption of the IASPPS
prevents the IAS from performance of and ICSPPS is on-going,
assessing and their functions, in with the IAS studying the
establishing a sound accordance with standards in order to fully
internal control system COA Circular No. adopt and implement
within the City 2018-003 dated them to the City
Government. November 21, Government.
2018.
AAR The Head of the 25. The Local Chief Unimplemented
2023, Internal Audit Services Executive avoid
AO no. (IAS) of the City assigning the Head The IAS Head still had
14, page Government of of the IAS some responsibilities that
62 Bayawan has been responsibilities for were non-audit
handling operational non-audit operational activities.
responsibilities that are operational
not in line with the activities which
Philippine Application may impair the
Guidelines (PAG), independence and
Standard 1100 of the objectivity of his
Internal Auditing internal audit
Standards for the functions.
Philippine Public
Sector (IASPPS), thus
impairing, to a certain
degree, his
independence and
objectivity in the
performance of his
duties.
98
