3L\epublic of tbe ~bilipptnes

COMMISSION ON AUDIT
([ommonhlealtb £lbenue, ~Ue?on ([ttp, ~btltpptnes

RESOLUTION No. Z01G;- OZG

DEC 2 9 2016

SUBJECT: Adoption of Commission on Audit (COA) Quality Policy and

Approval of the COA Quality Management System Manual
(QMS Manual) and the Procedures and Work Jnstructions
Manual (PAWIM)

WHEREAS, the COA is vested by the Constitution with the exclusive

authority to "define the scope of its audit and examination, establish the techniques
and methods required therefor, promulgate accounting and auditing rules and
regulations" [Section 2(2), Article IX-D, 1987 Constitution];

WHEREAS, one of the objectives of COA is to strengthen audit quality

assurance and control to ensure consistent adherence to audit standards and fair
representation of agency performance as embodied in COA Resolution No. 2016-015
entitled the Commission on Audit Strategic Plan 2016-2022;

WHEREAS, Administrative Order (AO) No. 161, Series of 2006, dated October
5, 2006 and Executive Order No. 605, Series of 2007, dated February 23, 2007 formally
institutionalized Quality Management System in Government to identify specific
actions to improve the country's competitiveness ranking in the areas of business and
government efficiency, and adopt the ISO 9001:2000 Quality Management Systems
(ISO-QMS) as part of the implementation of a government-wide quality management
program, respectively;

WHEREAS, under said Executive Order No. 605, the Constitutional offices
are also encouraged to develop ISO-QMS and pursue certification;

. WH~S the COA commits to establish an efficient and effective

organizati management system and maintain a highly competent and
professional an resource to ensure the efficient and effective delivery of mandated
services as embo ied in one of its goals;

WHEREAS, there is a need to establish a policy statement on quality to

demonstrate the Commission's commitment to ensure effectiveness of the COA QMS;

Pagelof3 r
 WHEREAS, Memorandum Circular No. 2016 ~ 1 dated May 12, 2016 issued by
the Inter~Agency Task Force on the Harmonization of National Government
Performance Monitoring, Information and Reporting Systems prescribes in the Fiscal
Year 2016 Performance Targets the establishment of a Quality Management System
for at least one core process certified by any international certifying body approved
by the AO 25 IATF or ISO ~ aligned documentation of its QMS for one core process as
evidenced by the presence of the follo wing documents in the agency Transparency
Seal:

b.l Approved Quality Management System Manual; and

b.2 Approved Procedures and Work Instructions Manual including Forms
and Templates.

NOW TIIEREFORE, the Commission Proper resolves, as it does hereby

resolve, to approve and adopt the Policy Statement on Quality, as follows :

As the nation's Supreme Audit Institution and enabling partner of public sector
organizations, the COA is committed to pursuing organizational excellence by:

l. Providing audit services in conformity with the Philippine Public Sector

Standards on Auditing anchored on the International Standards of Supreme
Audit Institutions (ISSAis) and best practices;

Adhering strictly to legal, moral and ethical principles and the highest degree of
integrity, independence, objectivity and professionalism;
Strengthening competent and empowered workforce;
Adopting and applying continuously state ~of~the ~ art technology and
approaches towards enhancing audit services;
Complying with ~erti'ent laws, rules and regulations, and other
applicable requiffirn.en in performing the constitutional mandates of the
Commission; ~ l
Partnering with re ~e ~ant interested parties in fostering good governance;
Enhancing internal support mechanisms to the audit process; and
Ensuring continual improvement of the QMS, COA policies, rules and
regulations.

To attain this commitment, the COA monitors and reviews its quality
performance through the implementation of an effective QMS.

Page 2 of 3
r
 FURTHER, the Commission Proper resolves, as it does hereby resolve, to
approve and adopt the COA QMS Manual and PA \tVIM for the Commission on
Audit, herein attached as Annexes A and B respectively, to this Resolution and made
an integral part thereof.

This Resolution shall take effect on DEC 2 3 2015

Done this ~ay of Dec.ww, 201~.

:.'='
·r
~~: . ··-~~

,!;..~
·. ·. <!·.· ·
,.
.
I COUN!I55 !0N ON ti. UC":T
O F1" tC ! O F THE COI.~ .. tSStCN SleftiT.C..'R!4T

I II I MIC
'

,Cko
Commissioner

Page 3 of 3