The Commission regularly performs financial, compliance and performance audits.
- Financial Audit – The audit team conducts Financial Audit to determine whether financial statements are presented fairly and accurately as guided by international standards.
- Compliance Audit – The audit team provides an opinion on whether government agencies are complying with laws, rules and regulations in disbursements, transactions, etc.; the audit team also assesses the strength of internal control systems.
- Performance Audit – Auditors measure the economy, efficiency and effectiveness of actual programs and plans of government.
Other audits conducted by COA are fraud audit, special audit, and Citizen’s Participatory Audit.