Académique Documents
Professionnel Documents
Culture Documents
COMMISSION ON AUDIT
OFFICE OF THE AUDITOR
Construction Industry Authority of the Philippines
5/F 369 Executive Bldg., Sen. Gil J. Puyat Avenue, Makati City
Remarks/Observation
Status
The management set the tone Operating effectively.
at the top by demonstrating a
commitment to integrity and
ethics both in words and deeds.
Policies regarding business
practices, conflicts of interest
and code of conduct has been
established
and
properly
communicated
to
the
employees.
Employees are aware of all
forms of fraudulent acts
against the agency that will be
imposed of administrative and
criminal actions.
2. MANAGEMENT
PHILOSOPHY
AND
OPERATING STYLE
Remarks/Observation
signatures or initials of all
persons authorized to approve
transactions
is
being
maintained.
Status
3. MANNER
OF
ASSIGNING
AUTHORITY
AND
DELEGATING
RESPONSIBILITY
4. RISK ASSESSMENT
5. CONTROL ACTIVITIES
CHECK
DISBURSEMENTS
Remarks/Observation
reviewed
by
authorized
accounting staff. The covering
voucher is signed by the
person who made the review.
DVs and other supporting
documents are reviewed by at
least one signatory preparatory
to the signing of the check.
Supporting documents are all
stamp paid or marked with
similar
indications
immediately after the check is
signed to prevent possible reuse.
Payees signature or receipt
secured before the check is
delivered.
Status
6. INFORMATION AND
COMMUNICATION
7. MONITORING
Prepared by:
Noted by:
JOVEN M. MACASINAG
State Auditing Examiner II
Audit Team Member
YOLANDA P. JUAN
State Auditor III
Audit Team Leader