[Update] Revised Philippine Government Internal Audit Manual (PGIAM)

After nine (9) years after the issuance of the 2011 PGIAM, the Department of Budget and Management (DBM) issued Circular Letter No. 2020-8 dated May 26, 2020, to inform government agencies of the issuance of the Revised Philippine Government Internal Audit Manual (RPGIAM).

The RPGIAM aims to assist government agencies concerned in the Executive Branch in establishing and thereafter strengthening their internal audit function to promote effective, efficient, economical and ethical operations in government, among other objectives.

The RPGIAM shall serve as a generic guide for internal auditors in government to help them:

understand the legal bases, nature and scope of the internal audit function in the Philippine public sector, including the institutional arrangements, protocols and processes for the conduct of the same;
identify and prioritize potential audit areas for appraisal as they progress in the internal audit activity; and
describe the procedures logically to facilitate a structured and systematic approach in internal auditing.

Among the changes that were integrated in the RPGIAM are the following:

Provision of more comprehensive and detailed workflow charts/diagrams;
Inclusion of actual examples of non-audit functions;
Inclusion of good practices by the lAS of certain departments in the Executive Branch;
Clarification on the distinction between internal audit and internal quality audit

The RPGIAM is applicable to all departments and agencies of the Executive Branch, including GOCCs/GFIs and SUCs.

While local government units have an Internal Audit Manual for LGUs, issued through Local Budget Circular No. 110, s. 2016, they may adopt applicable provisions of the RPGIAM as the same may also be applicable to them.

On the other hand, the Judicial and Legislative Branches and the Constitutional Offices are also encouraged to utilize the revised PGIAM in the operationalization of their internal audit function.