Internal Audit Services
Welcome to the Internal Audit Services (IAS) portal. Below is an outline of the types of audits we perform and the steps involved in availing of these services.
1. Management Audit
Management audit evaluates the effectiveness of internal controls within operating and support services units to ensure that control objectives are being met. This audit also includes reviewing the compliance with laws, regulations, managerial policies, ethical standards, and contractual obligations.
- Office or Division: Internal Audit Services (IAS)
- Classification: Simple, Complex, or Highly Technical (may vary per Project)
- Type of Transaction: Government to Government (G2G)
- Who may avail: Executive Branch of the LGU-City of Naga, Cebu
Checklist of Requirements
- Endorsement Letter/Written Instructions from the City Mayor to conduct audit
Where to Secure: Office of the City Mayor (OCM)
Client Steps and Agency Actions
| Client Step | Agency Actions | Processing Time | Person Responsible |
|---|---|---|---|
| Submit the Endorsement Letter | Receive the Endorsement Letter and forward to the Head of IAS | 5 minutes | JO Staff |
| Evaluation of audit request within IAS scope | 3 hours | Internal Auditor | |
| If outside IAS scope, prepare letter for declining the request | 1 day | Internal Auditor, JO Staff | |
| If within IAS scope, assign and discuss the project | 4 hours | Internal Auditor | |
| Conduct Management Audit | 2 or 13 Days (depends on project nature) | JO Staff | |
| Draft Audit report for review and approval | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Review and Approve Audit Report | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Submit Audit Report to requesting party and copy to City Mayor | 25 minutes | JO Staff |
Total Processing Time: [Insert total processing time here]
2. Compliance Audit
Compliance Audit evaluates the adherence to laws, regulations, policies, operating procedures, accountability measures, and ethical standards in the LGU.
- Office or Division: Internal Audit Services (IAS)
- Classification: Simple, Complex, or Highly Technical (may vary per Project)
- Type of Transaction: Government to Government (G2G)
- Who may avail: Executive Branch of the LGU-City of Naga, Cebu
Checklist of Requirements
- Endorsement Letter/Written Instructions from the City Mayor to conduct audit
Where to Secure: Office of the City Mayor (OCM)
Client Steps and Agency Actions
| Client Step | Agency Actions | Processing Time | Person Responsible |
|---|---|---|---|
| Submit the Endorsement Letter | Receive the Endorsement Letter and forward to the Head of IAS | 5 minutes | JO Staff |
| Evaluation of audit request within IAS scope | 3 hours | Internal Auditor | |
| If outside IAS scope, prepare letter for declining the request | 1 day | Internal Auditor, JO Staff | |
| If within IAS scope, assign and discuss the project | 4 hours | Internal Auditor | |
| Conduct Compliance Audit | 2 or 13 Days (depends on project nature) | JO Staff | |
| Draft Audit report for review and approval | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Review and Approve Audit Report | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Submit Audit Report to requesting party and copy to City Mayor | 25 minutes | JO Staff |
Total Processing Time: [Insert total processing time here]
3. Operations Audit
Operations Audit evaluates the effectiveness, efficiency, ethical conduct, and economy of government operations, programs, and projects.
- Office or Division: Internal Audit Services (IAS)
- Classification: Simple, Complex, or Highly Technical (may vary per Project)
- Type of Transaction: Government to Government (G2G)
- Who may avail: Executive Branch of the LGU-City of Naga, Cebu
Checklist of Requirements
- Endorsement Letter/Written Instructions from the City Mayor to conduct audit
Where to Secure: Office of the City Mayor (OCM)
Client Steps and Agency Actions
| Client Step | Agency Actions | Processing Time | Person Responsible |
|---|---|---|---|
| Submit the Endorsement Letter | Receive the Endorsement Letter and forward to the Head of IAS | 5 minutes | JO Staff |
| Evaluation of audit request within IAS scope | 3 hours | Internal Auditor | |
| If outside IAS scope, prepare letter for declining the request | 1 day | Internal Auditor, JO Staff | |
| If within IAS scope, assign and discuss the project | 4 hours | Internal Auditor | |
| Conduct Operations Audit | 2 or 13 Days (depends on project nature) | JO Staff | |
| Draft Audit report for review and approval | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Review and Approve Audit Report | 2 or 3 Days (depends on project nature) | Internal Auditor | |
| Submit Audit Report to requesting party and copy to City Mayor | 25 minutes | JO Staff |