COA shifts from paper-based to digital-driven audits

MANILA, Philippines — The Commission on Audit (COA) has moved to modernize its public auditing practice to make the agency resilient in times of crises and emergencies such as the COVID-19 pandemic.

In a statement, the COA said it is now transitioning from paper-based to “digital-driven audits” by maximizing the use of technology under its Audit Modernization Program (AMP).

COA Commissioner Roland Pondoc said the AMP has five specific initiatives, among them the development of an “Audit Service Continuity Plan,” which contains strategies and mechanisms in dealing with the adverse impacts of any disruptive events, and aims to safeguard personnel by providing them with tools and skills to capacitate them to continue performing their duties.

Also part of the AMP is strengthening the capacity of auditors to perform remote audit through the use of the Electronic Document Portal, a facility that allows state auditors to request for audit documents from the auditees remotely and the submission of documents in electronic form.

Also included in the AMP are the use of “business intelligence,” “advanced data analysis” and “machine learning capabilities” to help auditors perform heavy analysis on the entire population of data.

The AMP also aims to build up COA’s capability to electronically accept records and securely store them, effectively creating a centralized storage facility for digital documents, efficient enough to support the influx of incoming electronic data from all government offices.

Lastly, Pondoc said, the AMP aims to develop an information system that will allow the online filing of pleadings and accept electronic mode of payment for the same.

“These initiatives are imprints of how COA tries its best to bring forth excellence despite the challenges to provide every Filipino the kind of government that we can all be proud of,” Pondoc said.

“Shifting to digital-driven audits and modernizing COA’s audit programs will make the work of state auditors easier and more effective,” the COA noted.

“The pandemic might have altered the public auditing landscape but it also opened up opportunities for the commission to develop more creative and effective ways of performing its functions,” it added.