AUDIT PROGRAM

Audit Area Identification and Preparation Phase

Risk Statement (Issue) The water supplied to all Metro Manila (MM) households (HHs) residential
consumers continuous

Audit Objective To determine if the supply of water to all MM HHs residential consumers is
continuous on 24/7

Audit Period

Audit Procedures Criteria WP Ref Man-days Remarks

 Analysis of monitoring system Continuous:
reports: Number of registered Supply is 24/7
complaints on non-continuity or
stoppage of water supply
 Identify and count the number of
water suppliers

 Analysis of monitoring system

reports: Validity of the reasons of
water service interruptions

 Inspection and observation of

actual water flow in pipes of MM
HH with photos / videos – HHs to
sign the audit W/Ps
 Prepare working papers

 Evaluate the data gathered and

prepare audit query/observation
which shall be incorporated in the
Audit Report, where necessary