The Commission on Audit, in compliance with the Philippine Government's State

obligations under International Conv(mtions and various laws, rules and regulations on

gender and development (GAD), l1a s issued COA Memorandum No. 2009-020 pertaining

to the Guidelines on the Audit of 1:::;,,,nder and Development funds and activities. With

the introduction of a new audit ap Jroach called the integrated risk and results based

audit approach (IRRBA), and the enactment of RA No. 9710 or the Magna Carta on

Women (MCW) and its Implem:mting Rules and Regulations (IRR), there is a need to

amend, update and align the sa i <I audit guidelines to conform w~th he said law and

regulations.