Supreme Audit Institution – Performance Measurement Framework (SAI-PMF) requires the conduct of the entrance or initial audit conference to commence audit in a given year as a forum to discuss the scope, type and thrust of audit for the year, the audit timelines and administrative matters to facilitate the audit execution. However, the quarantine restrictions rendered the conduct of such conference in a face to face gathering extremely difficult if not impossible.

As the world goes digital in doing business to adapt to the changes caused by the Covid 19 pandemic, COA Region No. XI headed by Atty. Roy L. Ursal is moving forward to the new normal in the commencement of audit for CY 2020. Regional Director Ursal thru his Memorandum dated June 15, 2020 has directed the Audit Teams to conduct entrance or initial conference thru videoconference using available online tools subject to the consent of the Management. It is important that the details of the initial conference should be known to the audited agencies in writing. The Audit Teams can discuss relevant matters that will facilitate the conduct of audit during the virtual initial conference and duly recorded in a Minutes.

Many audit Teams have successfully conducted the virtual initial conference with management while some audit Teams have just started sending letters notifying management of the initial conference thru videoconference and received positive responses. Thus, auditors are ready and prepared for the audit ahead under the new work setup in time of the pandemic.


COA XI Memorandum dated June 15, 2020