The study evaluates the internal audit of Provincial Government Office (PGO) in terms of the organizational attributes and functions to identify the demographic profile of respondents, its organizational perspective and the internal audit activities perform by the office. Results show that most of respondents have taken Accountancy course with professional licensure of Certified Public Accountants with the designation positions as Internal Auditor on a hold over capacity of their permanent plantilla position such as Accountant IV, Management and Audit Analyst and Provincial Government Division Head. On the position level in the organization, majority are internal audit supervisor . On the aspects of organizational perspective, most of the units are created by an Executive Order and established within one to three years or newly created with one to three personnel complement. For the internal audit activities performed by the unit, the highest frequency is “ Audit of compliance with regulatory requirements” The significant difference in demographic profile of the respondents are the college course taken which reveals that there are Nursing and Biology graduates were assigned and on organizational perspective, their creation was thru office order with insufficient staff. Thus, the researcher then recommends for the oversight bodies of the PGO to necessitate the institutionalization of the Internal Audit Unit in compliance with existing provisions and for the academic institutions to infuse more topics on government accountability and public financial management in the general education system.
Ruth Carlos, Polytechnic University of the Philippines, The Philippines
Sylvia Alcala Sarmiento, Polytechnic University of the Philippines, The Philippines
Lilian Dela Merced-Litonjua, Polytechnic University of the Philippines, The Philippines
Stream: Education for sustainable development
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