An office of highly motivated and professional government auditors responsive to the call for an honest, efficient and effective government and committed to the high standards of public service through a strong internal audit program in the bureaucracy.
To perform the role of professional internal auditors as a valuable support to the Local Chief Executive through effective monitoring and strengthening of internal control systems in order to achieve the highest quality standards of government service.
Internal Audit ,a component of the internal control system, is a strategic function in ensuring good governance throughout the bureaucracy. The Internal Auditor in the Philippine Government has the fundamental role of assisting the Department Secretary or the Governing Body / Audit Committee of the Governing Board in promoting effective, efficient, ethical and economical operations by appraising the adequacy of internal controls, consistent with the National Guidelines on Internal Control Systems (NGICS), Philippine Government Internal Audit Manual (PGIAM) and Internal Audit Manual for Local Government Units (LGU) 2016. The findings on the appraisal of internal controls are provided to said officials / bodies to institute corrective and preventive measures and achieve the IAU objectives.
The role of the Internal Auditor is not about fault-finding. Neither is it investigative nor punitive. As one of the accountability mechanisms in public service organizations, the Internal Auditor reviews the extent of compliance with laws and policies under the authority of the Local Chief Executive.
As a component of the performance management framework of Departments/Offices, the Internal Auditor assesses the levels of performance against agreed measures, targets and objectives. The internal audit function is separate from, but complementary to, the day-to-day monitoring of internal controls and the conduct of continual management improvement, which are within the responsibility of operating units.