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Research Article | Volume 4 Issue 6 (Nov-Dec, 2022)
Awareness on the Functional Roles of Internal Audit Services
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Under a Creative Commons license
Open Access
Abstract

Internal audit is an integral part of the internal control system of public service organizations and gaining recognition as an important tool to improve organizational performance as well. In the Philippines, the agency Heads are tasked to organize an Internal Audit Service or internal Audit Department in their respective offices to assist the agency head by conducting an independent evaluation of the internal control system to determine if controls are well designed and properly implemented. This study is a descriptive and inferential research intended to determine the awareness on the Roles of Internal Audit Services Office at the President Ramon Magsaysay State University, using a survey method in gathering preliminary data participated by the 273 regular employees. The findings show that the respondents agree that they are aware on the functional roles of Internal Audit Services in terms of independence, scope, competence of internal auditors, and work performance. There was also a significant relationship between Independence and age, no. of years in service profile variables, significant as to Scope of Internal Audit Services, Competence of Internal Auditors, and Work Performance Functional Roles according to their age, civil status, campus, and no. of years in service profile variables.

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