Strategies to improve the implementation rate of COA recommendations /
Mark Donald G. Sequio.
- 160 leaves : color illustrations
Public Management Development Program
With the new thrust of the Commission on Audit (COA) as an Enabler and Partner of its auditees, the value of providing audit recommendations that would help improve their operations is currently being emphasized. Given the nature of COA's auditorial functions, it is in the best position to identify the various areas of improvement in their systems and processes. However, recommendations would only be effective if they are actually and properly implemented. During the past years, COA has observed the continuing rise of unimplemented recommendations. The Auditees seem to be indifferent towards the audit recommendations due to the reason that they appear to be less credible because of the apparent different interpretations of the regulation by the auditors. Likewise, the incomplete observance of auditors of the reporting standards also led to recommendations that are not properly tailored to the educational background of the recipient and are not specific enough to encourage their due implementation. To solve the problem, the ReP pioneered the process of self-examination on the part of COA. It focused on how well COA was able to perform its enabler role and to look into the possible strategies that will help improve the implementation rate of audit recommendations and thus further strengthen the financial accountability of Government Officials and Offices. With the collaboration of the members of the Audit Group of which the Scholar belongs and his knowledge of the principles of the Communities of Practice, Total Quality Management, Appreciative Inquiry, the US General Accounting Guide on Audit Recommendations and the Auditor as an Enabler, different strategies that will help improve the quality of audit recommendations and how it will be communicated to ensure the acceptability to the auditee were identified. The strategies were then pilot-tested by one of the audit teams of the audit group. The results were analyzed and consolidated in a document entitled "A Reference Guide for Strategies to improve the Implementation Rate of COA Recommendations". This guide was duly circulated among the auditors of COA Regional Office VI. The reference guide was written in a simplest manner to make it easier to replicate. Several audit tools that concretely present the interrelatedness of the different principles used, together with specific examples, were prepared to allow auditors to better appreciate the principles and allow ease of implementation. To further ensure the due consideration of the guide, the incorporation of the discussion of the guide in future seminars and other employee activities, as well as, application of the strategies by Supervising Auditors, were suggested. It is expected that as auditors practice the strategies contained therein, more experiences will be gathered through Communities of Practice. This will guarantee the continued improvement of the strategies and the sustainability of the concepts advocated by the ReP. The resulting behavior will be further reinforced as COA recognize auditors who are able to demonstrate a more enabling attitude through their audit recommendations that are duly implemented. The ReP hopes that as COA auditors evolve towards becoming more of an enabler and partner of their auditees, significant changes in the preparation and communication of the Audit Recommendations will be observed. The recommendations will be more relevant and responsive to their needs. On the other hand, the auditees will have a better appreciation of audit recommendations which will result in a better implementation rate. Finally, as the auditor and the auditee are able to truly work as partners, the Filipino People, the ultimate beneficiaries of their productive collaboration, will be enjoying nothing less but excellent public service.
Commission on Audit--Management audit--Philippines.