Philippines – Strengthening the Capacity and Effectiveness of the Commission on Audit

The objective of the grant was to improve the effectiveness and efficiency of COA’s efforts in the audit of government through the development and adoption of a results-based integrated audit methodology that would focus on the outputs and outcome of public expenditures, using a risk-based audit approach. The program supported an integration of the different types of audits that were initiated by COA into a holistic audit methodology that would take into consideration the projected and actual outputs and outcomes of programs, activities and projects of government agencies using the Organizational Performance Indicators Framework (OPIF).