About Us

The Internal Audit Unit (IAU) of Marinduque State University (MarSU) serves as an independent and objective assurance and consulting unit attached to the Office of the University President. The Unit is primarily responsible for evaluating and improving the effectiveness of the University’s governance, risk management, internal control, and operational processes to help ensure accountability, transparency, efficiency, and institutional integrity across all offices and campuses.

The establishment of the Internal Audit Service in government institutions is anchored on Administrative Order No. 278 (1992) and Administrative Order No. 70 (2003), which authorized the creation of Internal Audit Services as part of strengthening internal control systems, fiscal responsibility, and good governance mechanisms in government agencies and state universities and colleges. In line with these directives, Marinduque State University institutionalized its Internal Audit Unit to support management in safeguarding resources, improving operations, and ensuring compliance with laws, policies, standards, and regulatory requirements.

The Unit plays a vital role in assisting University management in establishing effective and efficient internal control systems that provide reasonable assurance in achieving the institution’s financial and non-financial objectives. Through systematic, disciplined, and evidence-based audit approaches, the Unit evaluates institutional processes and recommends improvements that strengthen operational effectiveness, accountability, and organizational performance.

Committed to professionalism and independence, the Internal Audit Unit conducts assurance and consulting activities designed to add value and improve institutional operations. It is authorized to access records, personnel, and physical resources necessary in the conduct of audit engagements while maintaining strict confidentiality, objectivity, integrity, and professional competence in the performance of its functions.

The Unit functionally and administratively reports to the University President and/or the Board of Regents through the Audit Committee, ensuring independence and impartiality in the conduct of audit activities and evaluation processes. Internal auditors are likewise prohibited from exercising operational responsibilities over areas being audited to preserve audit independence and objectivity.

Guided by the principles of collaboration, transparency, integrity, objectivity, confidentiality, competency, tact, and diplomacy, the Internal Audit Unit remains committed to fostering a culture of accountability, continuous improvement, sound governance, and responsible stewardship of public resources in support of MarSU’s mission, vision, and institutional development goals.