According to the Approved GSC Internal Audit Charter and Manual of Operations under 1.2.3. Internal Audit Functions

The CIAS shall perform the following functions:

1. 1. Advise the local chief executive on all matters relating to internal control, management and operations audit;
2. 2. Conduct management and operations performance audit of the LGU activities and units and determine the degree of compliance with mandate, policies, government regulations, established objectives, systems and procedures, processes, and contractual obligations;
3. 3. Review and appraise systems and procedures, processes, organizational structure, asset management practices, financial and management records, reports and performance standards of the units covered;
4. 4. Analyze and evaluate management deficiencies and assist top management by recommending realistic course of actions;
5. 5. Verify and analyze financial and operations data to ascertain complete, accurate and valid data or reports generated by management information systems;
6. 6. Functions of a protective nature, such as prevention and detection of fraud or dishonesty; review of cases involving misuse of agency property; checking of transactions with outside parties;
7. 7. Miscellaneous service, including special investigations and assistance to external audits such as the COA;
8. 8. Perform such other related duties and responsibilities as may be assigned or delegated by the local chief executive or as may be required by law;

                     FUNCTIONAL CHART

INCOMING DOCUMENTS