COA Region No. XI has continuously applied the Integrated Result and Risk-Based Audit Approach (IRRBA) in the audit of government transactions. This approach requires documentation using prescribed IRRBA templates that serve as the working papers to support the audit pursuant to international audit standards (ISA 230).

Since CY 2017, Atty. Roy L. Ursal, Regional Director, has instructed Audit Teams to prepare the IRRBA templates that are appropriate and relevant. To facilitate compliance with the requirement, Atty. Ursal created a Review and Monitoring Team on the keeping of IRRBA Templates annually. The Team was headed by Mr. Alfredo G. Largo, State Auditor IV and composed of members representing the audit groups and clusters. All Audit Teams prepared the IRRBA templates since CY 2017 which were duly reviewed and filed accordingly.

This strategy has proven its effectiveness in ensuring proper documentation of the audit conducted. Again for CY 2019 audit and amidst the quarantine restrictions, Atty. Ursal constituted a new Review and Monitoring Team still headed by Mr. Largo under Regional Office Order No. 2020-174 dated May 15, 2020.

Due to the Covid-19 pandemic, Atty. Roy L. Ursal has directed the Review and Monitoring Team to use the online technology in its approach to accomplishing the task at hand. The Audit Teams are submitting their IRRBA templates electronically to the Review and Monitoring Team which is currently completing the review and monitoring of these templates using proven techniques and readily available online tools.

IRRBA Review and Monitoring Team meeting with Regional Director Atty. Roy L. Ursal thru videoconference on June 30, 2020.pic irrba meet F

 Regional Office Order No. 2020-174 dated May 15, 2020

COA XI Memorandum dated May 26, 2020