Internal Auditing Redux

Manila Bulletin, April 4, 2017 | Go to article overview

Internal Auditing Redux


By Grace M. Pulido Tan

Last column, I wrote about the legal mandate to institutionalize internal auditing in the Philippine public sector, and where it is now more than 50 years later.

Practically still in the doldrums, as current literature shows. To recall, the first detailed issuance on the concepts, principles, institutional arrangements, practices, processes, procedures, and protocols of internal audit - the Philippine Government Internal Audit Manual (PGIAM) - came out only in 2011.

Recently, the Commission on Audit issued new Frameworks for Internal Audit and Internal Control, taking into account international standards, best practices, and the PGIAM.

The big question is, with these Frameworks, will internal audit finally gain traction and serve its avowed purposes of making government systems and processes truly effective and responsive, and the management of government's vast resources truly efficient and graft-free?

I sincerely hope so; it has been long overdue. But if the meetings with the Institute of Internal Auditors and the Philippine Association of Internal Auditors organized by the ADB Office of the Auditor General are any gauge, it is not the framework that may need tweaking at this time. Rather, based on the questions/concerns raised at the meetings, the urgent and crucial need is the buy-in of government managers.

In some agencies, the principal work is auditing collection of fees and charges. This is not, however, the work of internal audit; it is a management function. Internal audit's job is to review and evaluate the collection system to determine whether the processes are effective; appropriate control measures are in place; and accountability protocols are observed and enforced. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited article

Internal Auditing Redux
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this article
  • Highlights & Notes
  • Citations
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.