Initiative A.1.
f- Evaluate and improve the implementation of the Unified Audit Team Approach
SURVEY QUESTIONNAIRE
PROCESSES
A. Preparation and issuance of
General Audit Instructions
ANSWER COMMENTS/
QUESTIONS
YES NO RECOMMENDATIONS
1. Did the Revised Guidelines on the Implementation COA memorandum No. 2016-023 was
of the UAA issued under COA Memorandum No. amended by COA Resolution No.
2016-023 dated November 14, 2016 effectively 2018-008 dated Feb. 1, 2018 .
addressed the problems (supervision and delays)
encountered under the previous Guidelines?
2. Did the Cluster Director (CD) identify the areas of
operations that are critical and significant to your
Cluster?
3. Does the GAI provide clear guidance to auditors
on how the critical and significant areas of
operations should be addressed in audit to facilitate
the determination of audit strategies to be used and
included in the SAI?
4.Is there a need to conduct mid-year assessment to
revise audit foci and thrust areas for the year? If yes,
should online conferences be the best option to do
this, in view of the prohibition of the PFMS to
conduct the former?
5. Do you agree that there is still a need to conduct
workshops to discuss and consolidate the audit
findings as input in the preparation of the CAAR?
6. Should a strategic audit plan be issued by the CP
prior to the issuance of the GAI as basis of the audit
areas to be prioritized?
7. Do you agree that the GAI containing matters that
cut across the Sector should be issued by the OAC
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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
and not the CP?

8. Do you agree that the GAI for the audit of the

ensuing period should be issued not later than
October 5 (by OAC) and October 15 (by CD) of the
current year? If not, when do you suggest the GAI be
issued by the OAC and by the CD?

9. Taking into consideration the Financial Audit

Manual (adopted in 2019) requirements on the
planning phase of audit, should the mid-year
assessment still be conducted not later than July 31
but not earlier than July 1?

10. Should the mid-year assessment/planning

conference be conducted prior to the issuance of the
GAI?

11. Should the responsibilities of the RDs and RSAs

be included in the GAI considering that the same is
issued only by the CD to the SA?

12. Do you find the GAI helpful in your planning the

audit?

B. Preparation and issuance of 1. Were the functions, duties and/or responsibilities

Specific Audit Instructions of the Officials clearly defined in the Revised
Guidelines on the Implementation of the UAA?

2. Were there areas not covered in the delineation of

functions, duties and responsibilities of the officials

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
concerned? Please identify, if any.

3. Were there overlapping of functions, duties,

and/or responsibilities among the officials? Please
specify, if any.
4. Were there functions, duties, and/or
responsibilities which were charged in one official
which may be exercised more properly by other
officials?

5. Do you agree that the SAI for the audit of the

ensuing period should be issued not later than EO
November of the current year? If not, when do you
suggest the SAI be issued?

6. Do you agree that SAIs should be issued once a

year only, with supplemental AIs issued only in case
there are additional critical audit issues or if
amendments are necessary? If not, indicate the
frequency (quarterly, semestral, etc.) of the issuance
of SAI you want to recommend.

7. Should a separate SAI be issued for each

agency/auditee?

8. Should SAI be specific by region/auditee?

9. Should the audit cycle in the SAI start from July to

June?

10. Did you participate in planning conference

conducted to identify audit foci?

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS

11. Do you find the SAI helpful in planning your

audit, particularly on the identification of audit foci
and the applicability/practicability of the audit
procedures prescribed therein?

C. Implementation and
Reporting of matters affecting
the following:

i. Audit 1. Were there overlapping/ redundant reports?

(covers the same or substantially the same subject
matter)
a.) Submitted by same personnel covers the same
subject matter?
b.) Submitted by different personnel but covers the
same subject matter?

2. Do you think working papers should be available

both to OCDs and RDs?

3. Were the working papers transmitted to one office

to another office efficiently?

4. Were there measures adopted which were not

provided in the Revised Guidelines on the
Implementation of the UAA? If yes, what were these
measures?

6. Do you think a Semestral Status Report (SSR) is

more appropriate instead of the Quarterly Status

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
Report (QSR)?

7. Do you find the SAI helpful in conducting your

audit?

8. Do you find the QSR of SAI easy to accomplish?

9. Do you think the QSR effectively reflects the audit

activities conducted/audit actions taken as of quarter-
end?

10. Do you think the QSR facilitates assessment of

the suitability of the SAI?

11. Are the instructions in accomplishing Annexes

A and B clear to you?

12. Are the forms complete (Annexes A & B)?

13. Do you agree that Annex A (for RSA) and Annex

B (for ATL) should cover the audit procedures for
the current calendar year only and that a separate
report should be prepared to report on the succeeding
audit procedures/actions (continuation and
completion of the previous year’s audit)?

14. Does the report guide you in assessing your

progress in the conduct of audit?

ii. Adjudication 1. Were there issues which cannot be resolved at the

RD level?

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
2. Should action on appeals from NDs/NCs and other
decisions issued by the SA/ATL be included in the
proposal of this UAA?

3. Do you know of any instances where decisions for

similar issues for same agency differed among the
ROs and the CO?

4. Do you have any suggestions relative to

dissemination of decisions rendered in different audit
teams (in the RO and CO) to avoid inconsistencies?

D. Supervision of the 1. Was the supervision process adopted helpful in

implementation of the UAA producing quality reports?
guidelines 2. Was the supervision process adopted helpful in
ensuring the timely submission of reports?

3. Was the supervision process adopted helpful in

improving the work ethics of the personnel?

4. (For SAs/RSAs/ATLs) Do you find the issued SAI

helpful in supervising the audit teams?

5. Do the responsible persons stated in the UAA

Guidelines submit Annexes A and B within the
deadline set?

6. Is the time allotted for the review and assessment

of the Audit Teams’ progress/issues and concerns in
the implementation of SAI enough (7 cd for RSA)?

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
7. Is there any instance that the audit team suggested
audit area not identified in the SAI?

8. (For SAs/RSAs/OCD/ORD) Do you communicate

to the persons concerned (ATLs/SAs/RSAs) the
results of your assessment and any instruction
relative to the implementation of the SAI?

9. (For ATLs/RSAs/SAs) Do you receive any feed-

back from the Office concerned
(RSA/SAs/OCD/ORD) on the results of their
assessment of your progress implementing of the
SAI?

10. (For SA/OCD) Do you prepare any

communications or any report on the duly assessed
and evaluated quarterly status report?

11. Is there a need to provide a uniform quarterly

assessment report on the implementation of SAI? If
so, give the information you want to include in the
form
(Preparation of CMLs and CAAR)

12. Do you have any issues on who will (a) prepare,

(b)sign and (c) transmit the consolidated ML?

13. Do you participate in the workshop conducted to

discuss and consolidate audit findings as inputs in
the preparation of CAAR? If yes, do you find it
helpful in expediting the consolidation process?

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
ANSWER COMMENTS/
PROCESSES QUESTIONS
YES NO RECOMMENDATIONS
E. Monitoring and assessment 1. Did the monitoring and assessment of the UAA
of the UAA guidelines guidelines help in identifying issues and concerns?

2.Did the monitoring and assessment of the UAA

guidelines help in resolving these issues and
concerns?

3. Do you think the timelines in the submission of

the QSR (audit team-level, audit group-level) are
appropriate?

4. Do you agree that the QSRs reviewed by the RDs

should be submitted to the CD?

5. Do you think the QSRs reviewed by the RDs

should be directly submitted to the SA for
assessment of the SAI on the agency-level?

6. Should a consolidated Evaluation Report or

Assessment Report be submitted by the RD to the
CD based on the QSR submitted by the RSA instead
of a QSR?

OTHER COMMENTS AND

INPUTS, IF ANY

Submitted by:

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Initiative A.1.f- Evaluate and improve the implementation of the Unified Audit Team Approach

SURVEY QUESTIONNAIRE
Date: _____