What is an Audit Query Memorandum?

An Audit Query Memorandum is being issued by COA auditors addressed to their respective auditees to document their queries relative to their audit. It is aimed to answer questions that may either lead to a clarification or may lead to the issuance of an Audit Observation Memorandum or other appropriate notices.

Note: The above definition is based solely on the purpose of the said Memorandum as used by COA auditors. There may be a need for COA to issue or amend a Circular to include an official definition of an Audit Query Memorandum.

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