How does the COA perform its auditorial function?

The COA conducts its auditorial function based on the following Audit Framework:

  1. Strategic Planning and Risk Identification
  2. Agency Audit Planning and Risk Assessment
  3. Audit Execution
  4. Audit Conclusion and Reporting
  5. Quality Control System

COA performs different audit services such as but not limited to: a) Financial Audit; b) Performance Audit; c) Compliance Audit; Fraud Audit. Detailed steps on the aforesaid audit services are summarized on this link: charter/COA Citizens Charter_Dec2021 .pdf

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