What is COA? A Brief Overview of Commission on Audit


If you’re considering a meaningful career in public service, the Commission on Audit (COA) in the Philippines offers an exceptional opportunity to contribute to the country’s governance and financial transparency.

The Commission on Audit is a government agency that plays a pivotal role in ensuring that public funds are used efficiently and responsibly.

Inaugurated in 1935 as the Auditor General’s Office and later elevated to constitutional status in 1987, the Commission stands as a cornerstone of accountability in the Philippines.

With a rich history rooted in the prudent use of public funds, COA has evolved into the supreme audit institution, committed to ensuring transparency, efficiency, and good governance.

Aspiring jobseekers exploring opportunities at COA are not just entering a workplace; they are becoming integral contributors to the legacy of accountability that has defined this institution for nearly nine decades.

Let’s explore into the vital aspects of the Commission on Audit, from its role and duties to the recruitment process and why working with COA truly matters.


The Role of COA in Government Accountability

The Commission on Audit plays a crucial role in ensuring transparency and accountability within the government.

Established to act as the guardian of public funds, the primary mandate is to audit government agencies, including their financial transactions and operations.

By conducting thorough and independent audits, it verifies that public resources are utilized efficiently and in accordance with laws and regulations.

An illustrative example of the commission’s impact is its annual audit reports, which provide a comprehensive assessment of government agencies.

These reports serve as valuable tools for policymakers, highlighting areas of improvement and guiding reforms to enhance the effectiveness of public administration.

The Impact of COA on Good Governance

COA’s commitment to accountability extends beyond financial audits. The organization actively promotes good governance by identifying irregularities, inefficiencies, and potential cases of corruption.

Through its audits, the commission contributes to the development of policies and practices that strengthen government institutions and foster public trust.

The findings often lead to the implementation of corrective measures. This not only rectifies discrepancies but also prevents future issues, ensuring that public resources are utilized for the benefit of the citizens.

In essence, a career at COA means actively participating in upholding the principles of good governance. By understanding the significance of COA’s role in promoting transparency and accountability, aspiring jobseekers can appreciate the profound impact they can have on the overall integrity of the government sector.

Why Working with COA Matters

COA understands the importance of maintaining a healthy work-life balance. In a world where the demands of the workplace can sometimes be overwhelming, COA takes proactive measures to ensure that its employees can achieve equilibrium.

Flexible work schedules and telecommuting options are available, allowing employees to manage their professional and personal responsibilities effectively.

Competitive Salary and Benefits Packages

COA recognizes the dedication and hard work of its employees by offering competitive salary and benefits packages.

Beyond just financial compensation, COA provides comprehensive health insurance, retirement plans, and other perks that contribute to the overall well-being of its workforce.

Career Opportunities and Recruitment Procedures

Becoming a part of COA entails joining a team that is fully committed to promoting transparency, accountability, and responsible governance.

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The COA recruitment process is carefully crafted to identify individuals who share an unwavering dedication to these core values.

Application Submission (Before taking the COA Pre-employment Test):

  • Application letter
  • Personal Data Sheet (PDS) – CS Form No. 212 (Revised 2017) (original copy)
  • Passport size ID picture
  • Government-issued ID with thumb mark
  • Work Experience Sheet (WES) attached to the PDS (original copy)
  • Affidavit declaring information on relatives in COA, residency status, and willingness to accept lower position level/salary grade (original copy)
  • Transcript of Records (TOR) (photocopy)
  • Diploma (photocopy)
  • Certificates of Training (photocopy) – relevant to the position

Additional Requirements:

  • For Licensed Professionals:
    • Certificate of Registration issued by the PRC
    • Certificate of board rating issued by the PRC
    • Valid professional license issued by the PRC
  • For Lawyers:
    • Certificate of membership in the Philippine BAR issued by the Supreme Court
    • Certificate of BAR rating issued by the Supreme Court
  • For CS Professional/Sub-professional:
    • Certificate of eligibility issued by the CSC

Initial Interview (After taking the COA Pre-employment Test):

  • Original copies of TOR and Diploma
  • Decision issued for appointees with decided administrative/criminal cases (photocopy)

Additional Requirements for Transferees and Reemployment:

  • Last approved appointment (photocopy)
  • Performance Rating/s (photocopy)
  • Clearance from the Office of the Ombudsman (photocopy) – for transferees only
  • Clearance from previous employer-government agency (photocopy) – for reemployment only

Final Interview (After Passing the Initial Interview):

  • Notarized PDS (2 original copies)
  • Updated WES (2 original copies)
  • Notarized affidavit (original copy)
  • Certificate of employment (original copy) – for positions requiring relevant experience
  • Additional documents like Birth Certificate, Marriage Contract/Certificate (if applicable)

Assumption to Office (After Passing the Final Interview):

  • Certification of Assumption to Duty (CS Form No. 4, Revised 2018) (2 original copies)
  • Oath of Office (CS Form No. 32, Revised 2018) (2 original copies)
  • Sworn Statement of Assets, Liabilities and Net Worth (2 original copies)
  • Position Description Form (DBM CSC Form No. 1, Revised 2017) (2 original copies)
  • Medical Certificate (CS Form No. 211, Revised 2018) (original copy)
  • Integrity Pledge (original copy)
  • Valid NBI Clearance (original copy)


The Commission on Audit is a good career choice for people who care about serving the public, being responsible, and doing the right thing.

For those aspiring to join the ranks, here are some valuable tips to enhance your journey:

  1. Understand COA’s Mission: Familiarize yourself with its mandate and the impact it has on shaping a transparent and accountable government.
  2. Develop Relevant Skills: Strengthen your skills in auditing, financial analysis, and government regulations to stand out as a competitive candidate.
  3. Stay Informed: Keep abreast of current issues in public finance, governance, and accountability to demonstrate your commitment to the field.
  4. Highlight Integrity: Emphasize your commitment to upholding integrity and ethical standards, qualities highly valued at COA.
  5. Network with COA Professionals: Connect with current or former COA employees to gain insights into the organization’s culture and expectations.
  6. Prepare for the Application Process: Be thorough in your application, showcasing how your skills align with COA’s objectives.

A career at COA is not just a professional choice; it’s a commitment to a higher standard of public service.

By embracing these tips, aspiring jobseekers can position themselves for success and play a vital role in fostering transparency and accountability within the Philippine government.