A Business Intelligence in a Government Perspective
Source: https://bit.ly/3JP6Nq4 Generating reliable, accurate, and timely data is very important. In auditing, these are the requirements for the data to be useful in an audit. The Commission on Audit (COA) is a government organization that has the power, authority, and duty to examine, audit, and settle all accounts of all government offices, agencies, and institutions. The accounts include all revenues, expenditures, and properties of the government of the Philippines (Article IX - Section D. Commission on Audit, 1987) . It is important to have accessible data with the information that is essential to the audit process. Compilation of previous years' data helps determine if the organization being audited followed the audit observations issued by COA. This data can also be useful in determining future observations. The trends are useful to determine possible areas where the organization being audited has failed to follow accounting procedures and policies. Other than the audit pro