BACKGROUND
The Association of Government Internal Auditors, Inc. (AGIA) is a non-government organization that aims to provide quality seminars and trainings to internal auditors and allied professionals in the Philippines public sector. It was first organized in 1959 through the initiative of then Chief Supervising Auditor Cecilio L. Dizon of the General Auditing Office (now Commission on Audit).
In 1962, the Internal Auditing Act (R.A. 3456) was passed requiring internal auditing in the National Government. This was amended in 1965 by R.A. 4177 to include government-owned and/or controlled corporations & local government in its coverage.
MANDATE
On April 28, 1992, then President Corazon C. Aquino, through Administrative Order No. 278, directed the strengthening of internal control systems of government institutions. In this Malacanang Order, the AGIA, among others, was directed to “ensure that internal audit practices, methods and procedures are improved and updated through continuing education and that all audit works for each government agency are conducted in conformity with the standards of the internal audit profession.”
On April 14, 2003, President Gloria Macapagal-Arroyo signed the Administrative Order No. 70, mandating all heads of national government agencies (NGAs), government-owned and controlled corporations (GOCCs), government financial institutions (GFIs), state universities and colleges (SUCs) and local government units (LGUs) to immediately organized an Internal Audit Service in their respective offices, which shall function in accordance with the policies established by the provisions of R.A. 3456, as amended by R.A. 4177. Section 3 reiterated the role of AGIA in ensuring that all audit works in all government agencies are conducted in conformity with the standards of the internal audit profession.
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