BY-LAWS of the ASSOCIATION OF GOVERNMENT INTERNAL AUDITORS, INC.

We, the Internal Auditors and other Officers engaged in the conduct of government internal auditing and other audit related functions in the various agencies of the national and local government, government-owned and controlled corporations, government financial institutions and state colleges and universities, in order to ensure the integrity of internal auditing and other audit related functions as an effective tool of management and to promote good governance, do hereby organize ourselves into an Association and promulgate this By-Laws.