Office of the Internal Audit Service


Internal audit refers to independent and objective assurance and advisory activities carried out to evaluate whether resources are managed in line with the principles of cost-effectiveness, effectiveness and efficiency and to provide guidance with a view to adding value to and improving the activities of the University internal audit provides information and makers evaluations and suggestions for the administration with respect to the sufficiency, effectiveness and functioning of internal control.

The Internal Control Audit Unit (ICAU) of MSU-TCTO was established in 1983 during the time of the late Vice President Eldigario D. Gonzales under the office of the chancellor. The auditors in this institution were divided into two functions, the internal Auditor and the External Auditor. The internal auditor pre-audits the disbursement and the External Auditor post audits the disbursement submitted by the Accounting office.

The Commission on Audit (COA) was vested the executive authority to promulgate auditing rules and regulations by the 1987 constitution of the Republic of the Philippines. Furthermore, it provided the commission such measures including the special pre-audit, necessary and appropiate to correct deficiencies whenever the Internal Audit Unit System is inadequate.

In 1992, the name Internal Control Audit Unit (ICAU) was changed into Internal Audit Service (IAS) based on the administrative Order (AO) no. 278,s. 1992 AO no. 70 s. 2003, Republic Act (RA) no. 3456, as amended by Republic Act (RA) NO. 4177

The purpose of internal audit activities is to ensure that the activities of the University are planned and conducted in accordance with the aims and policies, development plan, strategic plans, performance programs and the legislation, to guarantee that the resources are used effectively, economically and efficiently and to ensure the confidentiality and integrity of information.



To offer auditing and advisory services in line with national and international standards by evaluating impartially and independently the activities that the University, whose mission is to improve the life quality of people in the university, undertakes to achieve its strategic objectives and enhancing and protecting organizational value by providing ask based and objection assurance, advice and insight.

Murphy S. Unaid
Acting Chief, Internal Audit Service


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