MEMORANDUM ORDER

No. _______, S. 2018

DATE : April 17, 2018

FOR : DR. DULCE AMOR D. MIRAVITE,

OIC- City Health Officer

FROM : JO ANN MAE S. SABALLERO

Internal Auditor IV

RE : Compliance Audit

Audit Scope and Objectives
Schedule of Fieldwork
Audit Team Members
To determine the effectiveness of the internal control in the
City Health Office in terms of safeguarding, recording and
dispensing of medicines
April 17, 2018 to May 17, 2018
Ma. Theresa E. Barao – Internal Auditor I
Flordelyn M. Gacis – Clerk I

At the beginning of our audit, we would like to meet with you to discuss our audit objectives and
solicit your input. With your support and cooperation, we will be able to perform an effective and
efficient audit. Hence, we will need your staff to provide us with the following records:

1. Inventory of medicine as of December 31, 2016 and December 31, 2017

2. Record of deliveries
3. Bin cards
4. Inventory cards

Before the audit team leaves the office at the end of the fieldwork phase, a meeting will be held with
you to discuss preliminary findings raised, your comments and the next step to the audit. The draft
audit report will be completed by the audit staff and reviewed by the undersigned in the next three
weeks. You are then expected to provide a response to the draft report within two weeks. The
report will be finalized and presented to the City Mayor for her approval to the agreed course of
actions.
Our mission is to help you achieve your objectives by providing you information about the
effectiveness of internal control and by recommending courses of action that may improve
performance.

If you have any questions about the audit engagement, please do not hesitate to call 991-6073 or
email us at internalauditzc@gmail.com.

Muchisimas gracias.

JO ANN MAE S. SABALLERO

 Form 1 – PLANNING MEMORANDUM
Republic of the Philippines
City Government of Zamboanga
Date:
IAS-2018-04-001

Auditee: Report to:

Audit Period:
Audit Scope:
Audit Objectives:
Risks:

Audit Staff Assigned Budgeted Hours

Activities Target Finish Dates for each Activity

Preliminary Review
Internal Control Review
Fieldwork
Initial Report
Issue Draft Report
Issue Final Report
Date:

Approved by Head of Internal Audit: