Total Lifting of Commission on Audit's (COA) Pre-Audit Policy: A Receptivity Assessment
Keywords:
Lifting, Commission on Audit (COA), AssessmentAbstract
This study assessed the receptivity level of management personnel among government agencies in Catbalogan, Samar and COA personnel themselves to the total lifting of pre-audit policy. Data revealed that in relation to auditing practices followed after the lifting of the pre-audit system, the COA personnel were “undecided” whether to agree or disagree posting a grand mean of 3.47. However, the management personnel manifested agreement as evidenced by the grand mean resulting in 4.00. The COA personnel showed reluctance to agree with the practices in audit followed after the pre-audit system was lifted. However, the management personnel showed receptivity to these practices. Evidently, there existed a differing opinion between these two groups of respondents, thus, the third hypothesis was rejected. While the COA personnel wanted to avoid risk of mismanaging funds of the government with the lifting of pre-audit, management personnel of government agencies gave a cue of accepting the lifting of pre-audit to exercise more freedom in disbursing funds. Some of the problems identified by the COA personnel as well as those by the management personnel as well as those by the management personnel need to be considered very carefully inasmuch as they tend to be grave as evidenced by the fact that they were assessed as “highly felt” by them. Considering these problems as a whole, provided some clues that they are manageable to some extent as evidenced by the fact that they were just “moderately felt” by the two categories of respondents.
References
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UNPUBLISHED MATERIALS
Zaldarriaga, Antonia R. “Annual Audit Report: Its Impact on the Operations of Government Agencies in Tacloban City”, Unpublished Master’s Thesis, Leyte Normal University, Tacloban City, 1994.
