1

INTRODUCTION
Democracy

must

be

built

through

open

societies

that

share

information. When there is information there is enlightenment. When

there is debate, there are solutions. However, when there is no sharing
of power, no rule of law, no accountability, there is abuse, corruption,
subjugation and indignation (Jahjaga, 2012).

These were the words of the President of Kosovo, Atifete Jahjaga,

during her speech at U.S agency for International Development Frontiers.
Incidentally, these are also the exact words that the Philippine Government
must follow, to pursue for greater transparency, and corruption-less
government.
The notion of transparency in government transactions and affairs in
the Philippines, started way back during the early days of the Philippine
Government, and until now it is still greatly demanded. The recent issues
concerning elected government officials, which includes the known PDAF
Scam, overpriced government funded infrastructures in Makati (Marcdo
2014), hidden wealth of some known politicians and etc., had emphasized
the need for greater transparency. Yet all of these issues cannot be
addressed effectively and efficiently because of the lack of mechanisms that
can prevent or else discover it. But really, what can the government do to
put an end to all of these issues?

Through external audit of its offices and agencies, the government can
achieve greater transparency and reliability, and lesser corruption, although
incurrence of additional expenses is inevitable.