Journal

Philippine Management Review: A Preliminary study on the role of audit opinions on annual budget appropriation Outcomes for national Government Agencies INGAs) in the Philippines

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Annual audit reports from the Commission on Audit (COA) provide information on a government agency's compliance with financial reporting standards that may be valuable to government budget legislators and decision makers. Using Chi-square test of independence, the correlation between COA audit opinions and year-on-year movements of the budget appropriations were found to be weak. Insigths from an audit report should somehow, to a certain degree, affect the increases or decreases in budget allocation. Particularly, much attention. Particularly, much attention should be given to government agencies who receive negative audit reports as these reports may point out misstatements in the financial statement that could potentially be instances of misappropriation. of government assets.

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Detail Information

Series Title

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Call Number

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Publisher

: ., c2024

Collation

Vol.31, p.49-64

Language

English

ISBN/ISSN

1656-5363

Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Audit Opinions
Budget Appropriation

Specific Detail Info

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Statement of Responsibility

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