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COA Resolution To Access Information

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6 views

COA Resolution To Access Information

Uploaded by

Bronson Naza
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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RESOLUTION

No. : 2020-034
Date : December 2, 2020

SUBJECT: Authority of COA Auditors to Access Information and Communication Systems, Electronic Data Messages and
Source Documents of the Audited Entities Relevant to the Conduct of Audit

WHEREAS, the 1987 Philippine Constitution vests the Commission on Audit (COA) the power, authority, and duty to
examine, audit, and settle all accounts, as well as the exclusive authority to define the scope of its audit and examinations, and
establish auditing techniques and methods required thereof among others;

WHEREAS, Chapter 2, Section 25(4) of the Presidential Decree No. 1445, or the Government Auditing Code of the
Philippines, likewise mandates COA to promulgate auditing and accounting rules and regulations;

WHEREAS, COA recognizes the inevitable use and dependence of audited entities on computerized systems to perform
their operations, the need to ensure that appropriate controls are existing and effective in such system as deterrent to commission
of fraud and irregularities, and the need to establish specialized audit techniques and methodologies for the conduct of audit and
examination of the same;

WHEREAS, to effectively discharge the mandated responsibility of COA in safeguarding the government assets and to
effectively perform audit procedure in this age of 4 th Industrial Revolution, the Information Technology Audit Office, created
under COA Resolution No. 2015-018 dated April 17, 2015, was primarily tasked to conduct information systems audit on
government entities with computerized environment, as well as assist in the formulation of policies, standards, and guidelines on
the performance of Information Technology Audit;

WHEREAS, with the passage of the Republic Act No. 10173 dated August 15, 2012, otherwise known as the Data Privacy
Act of 2012, there were instances when COA auditors were precluded by its auditees to access and perform the evaluation of the
systems and its databases, especially those whose system development projects were contracted out;

WHEREAS, there is a need to develop guidelines on access of COA auditors to computerized systems and electronic
documents of audited entities, with adherence to the existing laws, rules and regulations;

NOW, THEREFORE, the Commission Proper RESOLVES, AS IT DOES HEREBY RESOLVE , to affirm the authority of
COA auditors to access information and communication systems, electronic data messages and source documents of the audited
entities as far as necessary to achieve the identified audit objectives.

RESOLVED FURTHER , the implementing guidelines shall be issued within 30 days from the effectivity of this
Resolution.

This Resolution shall take effect immediately.

Adopted this 2 nd day of December 2020, at Quezon City, Philippines.

(SGD.) MICHAEL G. AGUINALDO


Chairperson

(SGD.) ROLAND C. PONDOC


Commissioner

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