The Association of Government Internal Auditors, Inc. (AGIA) is a Non- Government Organization (NGO) that aims to provide quality seminars and trainings to internal auditors in the Philippines. AGIA is an organization that strives for efficiency and effectiveness in the field of internal audit.
The AGIA Profile
AGIA was first organized in 1959 upon the motivation of then Chief Supervising Auditor Cecilio L. Dizon of the General Auditing Office (now COA). In 1962, the Internal Auditing Act (R.A. 3456) was passed requiring internal auditing in the National Government. This was amended in 1965 by R.A. 4177 to include government-owned and/or controlled corporations & local government in its coverage.
On April 28, 1992, then President Corazon C. Aquino, through Administrative Order No. 278, directed the strengthening of internal control systems of government institutions. In this Malacañang Order, the AGIA, among others, was instructed to “ensure that internal audit practices, methods and procedures are improved and updated through continuing education and that all audit works for each government agency are conducted in conformity with the standards of the internal audit profession.”
On April 14, 2004, President Gloria Macapagal-Arroyo signed the Administrative Order No.70, mandating all heads of national government agencies (NGAs), governement-owned and controlled corporations (GOCCs), government financial institutions (GFIs), state universities and colleges (SUCs) and local government units (LGUs) to immediately organize an Internal Audit Service in their respective offices, which shall function in accordance with the policies established by the provisions of R.A. 3456, as amended by R.A. 4177.
The Department of Budget and Management (DBM) issued Budget Circular No. 2004-4 dated March 22, 2004 and amended on April 14, 2008 by DBM Circular No. 2008-5. This circular was issued to provide guidelines on the organization and staffing of internal auditing units (IAUs) to all national government agencies (NGAs), governement-owned and controlled corporations (GOCCs), government financial institutions (GFIs), state universities and colleges (SUCs) and local government units (LGUs).
The latest issuance on internal control in DBM Circular No. 2008-08 entitled National Guidelines on Internal Control Systems (NGICS).