COA Functions and Technical Services

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What type of audit is conducted by the Special Audits Office?

Rate audit, levy audit, and subsidy audit

What type of audit is performed by the COA audit teams?

Financial and compliance audits

What type of audit is conducted by the Fraud Audit Office?

Fraud audit

What type of audit is conducted by the Performance Audit Office?

Performance audit

Which entities are required by law to submit to the audit of COA?

Constitutional bodies, commissions and offices, autonomous state colleges and universities, and other government-owned or controlled corporations and their subsidiaries

Why are certain entities required to submit to the audit of COA?

As a condition of subsidy or equity

What is the purpose of COA's audit?

To ensure the proper use of public funds

What is the focus of COA's strategic thrusts and advocacy of stakeholders?

Special audits, fraud audits, and performance audits

Which of the following is a guarantee under the Constitution?

No entity will be exempt from COA's audit

What is the scope of COA's jurisdiction?

Constitutional bodies, commissions and offices, autonomous state colleges and universities, and other government-owned or controlled corporations and their subsidiaries, and non-governmental entities receiving subsidy or equity

Test your knowledge about the functions of the Commission on Audit (COA) and its technical services, including auditing, legal, and adjudicatory roles. Learn about the different offices involved and the areas they specialize in.

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