SURVEY QUESTIONNAIRE

Questionnaire Code/Number:
Date:
1.
1. Purpose: This survey for the 2. study “Effect of Frequent Reshuffling of Auditors in Commission on Audit Region IV-A” is conducted to obtain
information that will be used to determine the impact of said strategy to preserve and protect COA’s independence, improve organizational performance,
and identify improvement opportunities to review and update the existing policy guidelines to take the organization forward to more competitive
advantage.

2. Note to the Participant: Kindly respond to the data called for and answer the questions truthfully. This survey questionnaire will be kept entirely
confidential and is designed to solicit honest and candid feedback that will be used as a baseline for further work to improve overall organizational
performance.

3. Personal Information
a) Sex: Male Female
b) Age: _______ 1. 2.
c) Civil Status: Single Married Widow/er
d) Designation: RSA/SA SC/DC 8. ATL ATM 9. Others___
e) Position: ________ 3. 5. 6. 7.
f) Present Assignment: ________
4.
g) Years in Service:
h) No. of Times Reshuffled ________
i) Average No. of Years in an Assignment/Reassignment Period: ________

4. Instructions. Based on the statements provided, kindly describe the likelihood of your individual action on each situation as experienced in your current
designated agency. Please rate each statement and check the box according to response scale of 1 to 5 being 1 as strongly disagree to 5 as strongly agree.

Range
5 4 3 2 1
Part Statements
Strongly Fair/No Strongly
Agree Disagree
Agree reaction Disagree
Part I: Independence
1. Frequent reshuffling does not provide fresh look to management's transactions and financial statements.
2. Periodic reshuffle does not strongly support the objective of determining the proper and effective
discharge of fiscal responsibility resting with the management.
3. Periodic reshuffle does not demonstrate complete independence, impartiality, objectivity, and
avoidance of undue influence in the performance of duties.
4. The auditor is not exposed to higher pressure to work correctly.
5. The auditor is not pressured to enhance their reputation.
 Range
5 4 3 2 1
Part Statements
Strongly Fair/No Strongly
Agree Disagree
Agree reaction Disagree
6. The auditor has participation in public political activities, public expression of political views or
candidacy for election to public office.
7. Member of the audit team is or recently was an employee of the current auditee.
8. The auditor is involved in policy decisions that affect the future direction and operation of the entity’s
programmes, supervising the entity’s employees, developing or approving policy, authorising the
entity’s transactions, or maintaining custody of the entity’s assets.
9. The auditor recommends a single individual for a specific position that is key to the auditee, or
otherwise ranking or influencing the management’s selection of the candidate.
10. The auditor prepares an auditee’s corrective action plan to address deficiencies identified in the audit.
11. The auditor is involved in policy decisions that affect the future direction and operation of the entity’s
programmes, supervising the entity’s employees, developing or approving policy, authorising the
entity’s transactions, or maintaining custody of the entity’s assets.
12. The auditor is entering into employment negotiations with the auditee or another entity that he/she has a
contractual or other relationship with.
13. The auditor is engaging in outside business or other non-audit activity with respect to an auditee-
agency.
14. The auditor is having a direct financial interest in the auditee.
15. The auditor has a close or long personal or professional association with managers or staff who have an
influential position in an auditee.
16. The auditor has a close family member or friend who is a manager or employee with an influential
position in an auditee.
17. The auditor accepts gifts, gratuities or preferential treatment from managers or employees of an auditee.
Part II: Experience with the Audit Process Conducted in the Agency
1. The audit team becomes more resourceful and well-organized in performing audit functions.
2. The audit team is knowledgeable of all the audit tasks and functions.
3. The audit process was completed efficiently.
4. The audit methods applied by the team best fits with the agency's processes, risks, and operations.
5. The agency was provided with information regarding requirements, laws, rules and regulation helpful
to the agency's financial performance/ status.
6. The period of audit reassignment provides an opportunity to be aware of the requirements in improving
the financial status/ performance of the agency.
7. The period of audit reassignment is an avenue for the agency to clearly discuss concerns relative to
audit findings and recommendations.
8. All identified audit thrust/ priorities/ focus are pursued and covered in the audit.
9. The audit team does not rely on previous audit team's findings/ reports.
10. The audit team exerts more effort to surpass previous team's accomplishments.
 Range
5 4 3 2 1
Part Statements
Strongly Fair/No Strongly
Agree Disagree
Agree reaction Disagree
11. It is preferred to be reshuffled at the beginning of the year rather than at later part of the year.
12. When tenure increases, the auditor's judgment is improved to give appropriate opinion.
Part III: Audit Reports Transmitted
1. The auditor is able to prepare report that contains more logical conclusions and reasonable
recommendations.
2. The auditor is able to transmit related reports earlier than the prescribed period of time.
3. Unfinished audit reports by previous team do not add to the backlogs of the incumbent audit team.
4. The audit team is able to issue sufficient Audit Observation Memoranda (AOMs) to the agency.
5. The audit team is able to submit Annual Audit Reports (AARs)/ Management Letters (MLs) on time.
6. There is sufficient time for preparation of Strategic Plan in implementation of the initiatives and
strategies.
7. The processes of achieving audit outputs are adequately documented.
Part IV: Building Auditor-Agency Relationship
1. The audit team is reasonable and considerate in their audit findings, ethical in their actions and easy to
work with.
2. The audit team was given clear and understandable answers to inquiries.
3. The audit findings and recommendations were crafted to assist the agency's current and future needs in
terms of improving financial status.
4. The audit team is able to communicate information clearly with the agency.
5. The audit team resists pressure and close relationship with the management.

5. Questions: Respondents’ honest and free answers shall go a long way in making this study more objective. Thank you very much for your time and
support.

1. What should be the limit on the number of years an auditor can stay and audit an agency?

2. After what period of time should the incumbent auditor be permitted to once again audit in the same agency?

3. What could have been the problems or challenges encountered during reassignment or reshuffling of auditors?

4. What should be done to improve the review of personnel reshuffling approach?