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The Commission on Audit (COA; Filipino: Komisyon sa Awdit [2] or officially Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. [3]
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Mendoza served as Commissioner of the Commission on Audit of the Philippines (COA) from April 18, 2011, to November 11, 2015. During her tenure, she was recognized for her efforts in promoting transparency and accountability in government transactions.
Gamaliel Asis Cordoba is a Filipino lawyer who was the longest-serving Commissioner of the National Telecommunications Commission (NTC) from 2009 until 2022. He is currently the Chairperson (the equivalent of Auditor-General) of the Commission on Audit (COA) replacing former Solicitor General Jose Calida. [1]
Jose Callangan Calida (born July 7, 1950) [1] is a Filipino lawyer. He previously served as Undersecretary of Justice and executive director of Dangerous Drugs Board under the Arroyo administration, as Solicitor General under the Duterte administration, and as Chairman of Commission on Audit (COA) under the Marcos administration.
COA – Commission on Audit COCAFM – Congressional Oversight Committee on Agricultural and Fisheries Modernization [ 14 ] CODA – Cotton Development Administration
Dennis B. Funa is a Filipino lawyer, businessman, public official, law book author, professor of law, constitutionalist, and the current Commissioner of the Philippines' Insurance Commission. As a Filipino lawyer, he is the managing partner of a Metro Manila based law firm .
The examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. In all matters relating to an assignment, an independence in mental attitude is to be maintained by the auditor or auditors.