FOR STATE AUDITOR I AND STATE AUDITOR II

MULITPLE CHOICE:

QUESTION ANSWER REFERENCE/SOURCE

1. The Auditor shall perform mandatory cash examination to C. When loss of government Page 17, COA Memorandum
the accountable officer (AO) of the audited agency under the fund by an AO is not No. 2013-004 dated July 9,
following circumstances, except: reported. 2013 – Prescribing the use of
the Revised Cash
a. Before the AO is transferred to another station or office. Examination Manual
b. When the AO goes on extended leave of absence and
another AO is designated in his place.
c. When loss of government fund by an AO is not
reported.
d. Before the AO retires or is separated from the service.

2. The liability of officers and other persons for audit B. The amount of damage or Section 16.1, COA Circular
disallowances/charges shall be determined on the basis of a) loss to the government No. 2009-006 dated
the nature of disallowance/charge; b) the duties and September 15, 2009,
responsibilities or obligations of officers/employees concerned; Prescribing the use of the
c) the extent of participation in the disallowed/charged Rules and Regulations on
transaction; and: Settlement of Accounts

a. His negligence or failure to exercise the diligence of a

good father of a family
b. The amount of damage or loss to the government
c. Certification as to the necessity, legality and availability
of funds
d. His failure to submit the required documents

3. It refers to a system of hiring a labor group for the C. Pakyaw Appendix 1, Revised
performance of a specific work and/or service incidental to the Guidelines for the
implementation of an infrastructure project by administration Implementation of
whereby tools and materials are furnished by the implementing Infrastructure Projects by
Agency. For the specific work/service output, a lump-sum Administration, 2016 Revised
 QUESTION ANSWER REFERENCE/SOURCE
payment is made either through the group leader or divided IRR of RA 9184
among the pakyaw workers and disbursed using a payroll
system.

a. Job-Order
b. By Administration
c. Pakyaw
d. Labor-only Contract

4. For purposes of determining the eligibility of bidders using B. Business Documents Section 23.1, 2016 Revised
the criteria stated in Sec. 23.4 of the 2016 Revised IRR of RA IRR of RA 9184
9184, only the documents classified as Class “A” and Class “B”
documents shall be required by the BAC using the forms
prescribed in the bidding documents. The following are
identified as Class “A” documents, but not:

a. Legal Documents
b. Business Documents
c. Technical Documents
d. Financial Documents

ESSAY TYPE:

QUESTION ANSWER REFERENCE/SOURCE

In preparing for cash examination of accountable officer/s of The Examinee shall cite, or include Chapter III – Guidelines,
the audited agency, the Auditor shall observe proper conduct in her explanation the following Items C (1-10) and D (1-4) of
guidelines embodied in the
and behaviour at all times. As the audit team member assigned Revised Cash Examination Manual: the Revised Cash
to do the task, and will be personally observed by your Audit Examination Manual
Team Leader, as you are contending to be promoted as State C. Preparation
Auditor I or II, how will you prepare for the said activity, and
how will you act with appropriate behaviours during the cash 1. Understand the procedure
examination, considering also the presence of agency people? and techniques on cash
examination and be
QUESTION ANSWER REFERENCE/SOURCE
familiar with the cash
examination form.
2. Evaluate/validate the
agency’s internal control
structure.
3. Know the agency’s
functions, organizational
units funds, official
depositories, volume of
business, and names of all
cash AOs, including the
location of their offices,
vaults, safes, ATMs and
other receptacles.
4. Secure copies of Report of
Accountability for
Accountable Forms with
and without money value,
if any.
5. Secure copies of invoice
receipts for accountable
forms from the AO.
6. Refer to the latest cash
examination and other
audit reports.
7. Review the latest SASDC,
AOM and Credit Notice
issued to the AO.
8. Gather all the necessary
data and prepare audit
work papers regarding the
officer’s accountability
from latest cash
examination to facilitate
the preparation of the
Statement of
Accountability.
9. Bring copies of the
authority to conduct the
cash examination,
whenever applicable, COA
ID, office equipment and
the necessary supplies.
QUESTION ANSWER REFERENCE/SOURCE
10. See to it that Section A
(Cash Production Notice)
of General Form 74A is
duly accomplished before
the cash count.

D. Auditors Conduct and

Behaviour

1. The Auditor shall conduct

himself in such a manner
as to earn the respect of
the AO and other agency
officials.
2. Although a friendly
relationship shall be
maintained, a relationship
bordering on too much
familiarity and intimacy
shall be avoided.
3. In no case, shall he solicit
or accept personal favors
in order to preserve his
impartiality and
independence.
4. Limit to the minimum his
presence in the AO’s
booth/office.