Special Audit Services

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Published 2025 Citizen’s Charter transcription. Table columns, qualifications, footnotes, fees and processing-time conditions must be read in the original PDF layout; no new requirement or guaranteed duration is inferred here.

PDF page 287 (handbook page 286)
1
3. Special Audit Services
1. Special/Fraud Audit shall be conducted on covered complaints and fraud incidents as
requested by LCE.
2. Special/Fraud audit shall be based on requests, management instruction, and cases
discovered by OIA during regular audits. The request for special/fraud audit shall be
supported by an incident report and related information/documents.
3. All special/fraud audit requests, shall be addressed and submitted to or coursed thru the
HoIA for information and proper disposition. Discovered cases by the auditor shall be reported
to the HoIA.
4. Special/fraud audit shall be conducted by the team which discovered such incident during
the performance of regular audits.
Office or Division Office of the Internal Audit
Classification: Highly Technical
Type of Transaction: G2G - for government services
whose client
is a government employee or
another government agency
Who may avail: All Auditable Offices
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Reports / Auditable documents All Auditable Offices
FEE
PERSON
CLIENT S TO PROCESSIN
AGENCY ACTION RESPONSIBL
STEPS BE G TIME
E
PAID
LCE issues
Head of Internal
directive to Receive Order from LCE and 1 Working
None Audit & Internal
conduct take appropriate action Day
Audit Team
Special Audit

 Determine the timeline
and available
resources. None 1 Working Head of Internal
Day
Audit
 Designate the audit
team and assign roles
and responsibilities.

 Evaluate discovered or
None
Internal Audit
allegations of fraudulent
15 Working
Team
practices and/or
misconduct involving
days
financial or operational
matters to determine if
286

PDF page 288 (handbook page 287)
1
allegations are
substantiated and to
prevent future
occurrences.
 Identify the risks and
controls related to the
subject.
 Gather
information/facts/evidenc
es related to incident
report/complaint.
 Evaluate and validate
factual information.
 If there is a factual basis,
develop a case theory
based on the Fraud
Examinations
Methodology and
determine the extent of
accountability.
Prepare and issue None 10 Working Head of Internal
Special Audit Report. days Audit & Internal
Audit Team
LCE and
Auditee
receives Final
Audit Report / None 4 Hours Head of Internal
Take Audit & Internal
appropriate Audit Team
action to
improve the
system/proces
s
End of Process: Total None 27 Working days, 4 hours
287