MEMORANDUM No. : 2014- 008A Date: October 1, 2014

TO Assistant Commissioners, Directors, Supervising Auditors, Regional Supervising Auditors, Audit Team Leaders/Members and All Others Concerned

SUBJECT Amendment of COA Memorandum No. 2014-008 dated August 18, 2014 re: Guidelines on the Implementation of the Unified/Integrated Audit Strategy

For purposes of clarity in the implementation of the Unified/Integrated Audit Strategy, the following provisions are hereby restated to read as follows, viz:

Item 3 a of part V

"a. Preparation of the RSA Audit Plan based on the approved Audit Group Plan furnishing the Cluster Director concerned."

Items 4 a- e of part VI

"4. The Cluster Director concerned shall recommend on the the following applications:

a. Leave of absence with requests for authority for personal fore ign travels upon recommendation of the immediate supervisor and for terminal leave;

b. Attendance to conventions and seminars outside the region or exceeding five days upon recommendation of the immediate supervisor;

c. Scholarships;

d. Audit of foreign-based government agency and other foreign audit engagements; and

e. Promotion."

Please be guided accordingly.

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