Author: Cybill Aira S. Gacuya, Divina D. Cariño

Abstract: This study aimed to determine the level of awareness and understanding among the employees of the City Government of Tabuk regarding the mandate and functions of the City Internal Audit Services Office (CIASO). It also determined the employees’ level of awareness on the differences between the functions of the CIASO, the Internal Audit on Financial Transactions Section (IAFS) of the City Accounting Office (CAO), and the Commission on Audit (COA). Additionally, it identified challenges faced by the employees and offices audited by the CIASO. Using a mixed-methods approach, the research employed both qualitative and quantitative methods, with data collected through interview and a structured survey questionnaire analyzed via descriptive and inferential statistics. Findings reveal that employees of the City Government of Tabuk possess adequate awareness of the CIASO’s mandate and its distinct functions from the IAFS of the CAO and the COA. Factors such as office affiliation, audit training participation, and job position is significantly associated with awareness levels. Employees in offices with frequent interactions with the CIASO, senior level to chief level employees, as well as those who participated in audit-related training, demonstrated higher levels of awareness. They were more likely to understand its functions, as their work often necessitates collaboration with the internal audit office. Despite improvements in the increased level of awareness, challenges were identified in three key areas: resistance to information disclosure, inability to provide documents, and lack of resources. The study concludes that significant progress has been made in fostering awareness of the CIASO’s role and functions, reflecting the success of its initiatives since its establishment in 2020. However, to further enhance effectiveness, the study recommends expanding inclusivity in external and internal audit activities, tailoring engagement initiatives for less-involved offices, and promoting capacity-building programs. Future researchers are encouraged to explore additional factors influencing awareness, such as organizational culture and technological advancements, and conduct comparative analyses with other local government units. This research underscores the critical role of internal audit in promoting transparency, accountability, and efficiency in local governance.

Keywords: Internal Audit, Government Employees, Tabuk City

Article Info: Received: 15 May 2025; Received in revised form: 08 Jun 2025; Accepted: 13 Jun 2025; Available online: 20 Jun 2025

DOI: 10.22161/ijels.103.92