Amendments to Internal Auditing Act of 1962

The Internal Audit Service is placed under the direct administrative supervision and control of the heads and/or assistant heads of the agency.
It is organized as an independent staff unit performing staff functions.
The Service is responsible for instituting and conducting the agency’s internal audit program.
The Chief of the Internal Audit Service holds the rank and salary equivalent to the third-ranking official in the agency.
This Chief reports directly to the head or assistant head of the agency.

The Auditor General is tasked with promulgating and enforcing general policies, rules, and regulations on internal auditing.
Non-compliance or disregard of these policies is considered a breach of official duty and may serve as a basis for administrative action against the offending official.
The Auditor General coordinates government internal auditing activities and manages the gradual installation of internal audit services across all government branches and agencies.
Development and execution of working plans and training programs fall under the Auditor General to ensure ongoing effectiveness of internal audit services.
The Internal Auditing Coordinating Department of the General Auditing Office assists the Auditor General in fulfilling these functions.