Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

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Volume 7 Issue 2
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Audit Efficiency and Compliance Practices of the Commission on Audit Regional Office Vii: Basis for Developing a Strategic Audit Performance Enhancement Framework

Author(s) Mr. REMEGIO JR M BERGAMO, Mr. HAROLD JAMES O ROBLE, Ms. JOANNA S PAGLINAWAN, Ms. ETHEL MAE M LOGROÑO, Ms. SHELOU MAY T SOTERO, Ms. GERALDINE T TRANI, Ms. HASHIER M DUGAN, Mr. ANTHONY BARRY U ESPINOSA
Country Philippines
Abstract This study examines the relationship between audit efficiency practices of the Commission on Audit (COA) and compliance practices of Local Government Units (LGUs) in the Philippines. Utilizing a descriptive-correlational research design with a quantitative approach, data were collected from 120 respondents, comprising COA personnel and LGU representatives. The study focused on four audit efficiency dimensions: audit cycle time and timeliness, utilization of digital documentation and risk-based auditing, resource optimization and personnel deployment, and performance and outcome-based auditing. Correspondingly, LGU compliance was evaluated through timeliness of financial report submissions, adherence to COA rules and regulations, implementation of audit recommendations, and transparency in fund utilization. Results indicate that audit cycle time and timeliness exhibited a strong positive correlation with LGU report submission timeliness (r = 0.682), while utilization of digital documentation and risk-based auditing showed a moderate positive relationship with adherence to COA rules (r = 0.615). Resource optimization and personnel deployment positively influenced the implementation of audit recommendations (r = 0.548), and performance and outcome-based auditing moderately enhanced transparency and accountability (r = 0.572). Overall, audit efficiency practices were moderately correlated with overall LGU compliance (r = 0.604). Findings suggest that while COA audit practices are often implemented effectively, areas such as performance-based auditing and follow-up of recommendations require strengthening to improve LGU compliance further. The study recommends the adoption of enhanced digital tools, targeted capacity-building programs for both COA and LGU personnel, and systematic monitoring of audit recommendations to improve transparency, accountability, and public trust.
Keywords Audit efficiency, risk-based auditing, LGU compliance, performance-based auditing, transparency, personnel deployment, digital documentation, public accountability
Field Sociology > Administration / Law / Management
Published In Volume 7, Issue 2, March-April 2026
Published On 2026-03-20
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E-ISSN 3048-7641
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