WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER

PHIC Accredited Health Care Provider

E- Lopez Street, Jaro Iloilo City

INTERNAL AUDIT SERVICES

DUTIES AND RESPONSIBILITIES

MOONYEEN G. GOLEZ

1. Supervises the entire work/activities of the Internal Audit Services personnel.

2. Responsible for ensuring the efficient and effective operation of the internal audit
function.
3. Examine and Audit the following hospital documents including that of the Newborn
Screening prior to the approval of the Medical Center Chief:
Notice to Proceed
Contract Agreement
Purchase Order
Inspection and Acceptance Report
4. Check the accuracy and completeness of data in the Report of Waste materials. Those
items for condemnation, Sale or transfer, check all the necessary documents needed and
coordinate the same with the Hospital Disposal Committee for the legality and proper
procedure on disposing hospital equipments, supplies and records.
5. Verify the accuracy of data in the Pre-Repair Inspection Report of equipment that needs
repair, and indicate the necessary recommendation. Signs the Pre-Repair Inspection
Report.
6. Review, Verify, and sign the Annual Report of Physical Count of Property Plant and
Equipment (PPE).
7. Review, Verify and sign the Inventory and Inspection Report of Unserviceable Properties
(IIRUP).
8. Examine and Audit Disbursement Vouchers as to legality, validity, and completeness of
all supporting documents, the accuracy of computations and the authorized signatories.
9. Facilitate the prompt settlement of COA Audit Observations forwarded to IAS by the
Hospital Director.
10. Analyze and evaluate management deficiencies referred by Top management/ Medical
Center Chief, and recommend realistic course of action.
11. Give necessary suggestions & recommendations on Communications/ Endorsement
Letters, Letters from Suppliers and other documents referred to IAS by the Medical
Center Chief/ Top management.
12. Review Memorandum of Agreements (MOAs) and other contracts referred to IAS by the
Medical Center Chief.
13. Examine and Review all Consignment transactions and the legality, validity and
completeness of supporting documents and accuracy of computation of the following
Consignment Documents:
Purchase Order
Inspection and Acceptance Report
14. Sign the Inspected by portion of the Consignment Inspection and Acceptance Report.
15. Examine and Audit Consignment Disbursement Vouchers as to legality, validity, and
completeness of all supporting documents, the accuracy of computations and the
authorized signatories.
16. Conduct unannounced Cash Examinations with the Cashier/ Collecting Officers/Cash
Department and all Petty Cash Custodians at least once a month.
17. Prepare Audit Findings and Observations/ Audit Notes on hospital
transactions as needed.
18. Conduct Management and Operations Audit with at least 2 units in the hospital, annually.
19. Prepare the Internal Audit Plan.
20. Prepare the Annual Audit Report.
21. Perform other related works assigned by the Top Management/Medical Center Chief.

WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER

PHIC Accredited Health Care Provider
E- Lopez Street, Jaro Iloilo City
 INTERNAL AUDIT SERVICES
DUTIES AND RESPONSIBILITIES

WILLY R. ALILING

1. Observe during the opening of Canvass/Request for Price Quotation papers, and verifies
the validity of prices quoted by Suppliers.
2. Examine and Audit the legality and validity of all supporting documents for the
Liquidation of Petty Cash Advances and the accuracy of computations prior to the
preparation of Disbursement Vouchers.
3. Examine and Audit the legality and validity of all supporting documents and the accuracy
of computations on hospital remittances such as, GSIS, PECO, Pag-ibig, etc. prior to the
preparation of Disbursement Vouchers.
4. Examine and Audit the legality and validity of all supporting documents and the accuracy
of computations in the Liquidation of Cash Advances for special projects and official
travels.
5. Conduct the inspection of all hospital equipment delivered to the hospital.
6. Conduct the ocular inspection before and after the repair of equipment.
7. Check the completeness of all waste materials presented by the concerned department for
hospital equipment or instruments for repair and replacement of worn out parts.
8. Act on Request for Disposal of unserviceable equipment, valuable records, accountable
forms, used x-ray films and other documents and conduct ocular inspection of items and
equipment that need to be condemned, sold or transferred.
9. Conduct ocular inspection of all items listed in the Annual Report of
Physical Count of Property Plant and Equipment (PPE).
10. Conduct ocular inspection of all items listed in the Inventory and Inspection
Report of Unserviceable Properties(IIRUP).
11. Examine and Audit the Notice of Award prior to the approval of the Medical Center
Chief.
12. Check and verify Credit Memos.
13. Conduct unannounced Cash Examinations with the Cashier/Collecting Officers/Cash
Department and all Petty Cash Custodians at least once a month.
14. Examine and verify the accuracy of data in the Bank Reconciliation.
15. Assist in management and operations audit.
16. Perform other related works assigned by the Top Management/Medical Center Chief and
Head of Internal Audit Services.

WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER

PHIC Accredited Health Care Provider
E- Lopez Street, Jaro Iloilo City
 INTERNAL AUDIT SERVICES
DUTIES AND RESPONSIBILITIES

JOCELYN L. ALMAQUER

1. Review and verify the accuracy of data in the Inventory Report of

Consigned items of Consigning Departments.
2. Conduct ocular inspection of the delivery of consigned drugs and medicines.
3. Examine and audit the legality, validity and completeness of supporting
documents, and the accuracy of computation in the Consignment Order Slip
and Consignment Request Slip.
4. Examine and audit the accuracy of the Report of Income of consigning
departments.
5. Audit the Report of Income of consigning departments if it tallies with the
Report of Collection (Consignment).
6. Check and verify Credit Memos.
7. Assist during Cash Count with Disbursing/Collecting Officers.
8. Assist in conducting management and operations Audit.
9. Perform other related works assigned by the Top Management/Medical
Center Chief and Head of Internal Audit Services.

WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER

PHIC Accredited Health Care Provider
E- Lopez Street, Jaro Iloilo City

INTERNAL AUDIT SERVICES

 DUTIES AND RESPONSIBILITIES

MA. SOCORRO I. TALADRO

1. Review and verify the accuracy of data posted in the

individual stock card of consigned items versus Delivery
Receipts and Charge Invoice prior to the processing of
payment.
2. Review and verify the accuracy of data in the Abstract of
Canvass based on the attached Request for Quotations
(RFQs).
3. Review and verify the accuracy of data in the Abstract of
Bidding versus the Bid Tenders.
4. Conduct random price verification of prices quoted in the
RFQs to ensure that it is advantageous to the hospital.
5. Examine and audit gasoline purchases, the completeness of
data in the Trip tickets and the accuracy of computation in
the gasoline monitoring slips.
6. Audit all PHIC Refunds
7. Audit all Hospital Refunds
8. Check and verify Credit Memos.
9. Assist during Cash Count with Disbursing/Collecting Officers.
10. Review and verify the accuracy of data in the Report of Collection.
11.Review and verify the accuracy of data in the Report of Checks Issued.
12.Review and verify the accuracy of data in the Journal of Bills
Rendered/Report of Accounts Receivable.
13.Review and verify the accuracy and validity of data and computation in the
Payroll and Report of Reimbursement on the conduction of the IV Therapy
Training Program.
14.Assist in conducting management and operations Audit.
15.Receive all incoming documents.
16.Perform other related works assigned by the Top Management/Medical
Center Chief and Head of Internal Audit Services.

WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER

PHIC Accredited Health Care Provider
 E- Lopez Street, Jaro Iloilo City

INTERNAL AUDIT SERVICES

DUTIES AND RESPONSIBILITIES

ROXAN G. PORRAS
1. Review and verify the Daily Time Records (DTRs) of overtime claims.
2. Review and verify the validity and accuracy of all freight and mailing charges of
Newborn Screening Center.
3. Review and verify the accuracy of data in the Medical Oxygen Meter Slips to ensure that
all Medical Oxygen consumed are properly charged to concerned patients.
4. Attach Checklist of Documentary Requirements for Payment of Hospital Expenditures to
every Disbursement Voucher processed for payment.
5. Review and verify the accuracy of data and computation in the Monthly Report of
Supplies and Materials based on the data posted in the Stock Card and pre-numbered
requisition Slips.
6. Assist in the examination and audit as to legality and validity of all supporting documents
and the accuracy of computations on the Liquidation of Petty Cash Advances prior to the
preparation of Disbursement Vouchers.
7. Assist in the examination and audit as to legality and validity of all supporting documents
and the accuracy of computations on hospital remittances such as, GSIS, PECO, Pag-ibig,
etc. prior to the preparation of Disbursement Voucher.
8. Examine and audit the legality of claims and the accuracy of computations in the Payrolls
of salaries, overtime and other benefits and allowances prior to approval and preparation
of Disbursement Vouchers.
9. Review and verify monthly the accuracy of data in the Report of Charge Slips Issued.
10. Review and verify monthly, the accuracy of data in the Patients ledger Card.
11. Review and verify monthly, the accuracy of data in the Patients Statement of accounts.
12. Perform secretarial task in the Internal Audit Services Office.
13. Maintain the IAS Logbooks
14. Endorse IAS outgoing documents
15. Maintain an effective IAS Office filing system
16. Assist during cash count with the Disbursing/Collecting Officers
17. Maintain the cleanliness and orderliness of the IAS Office.
18. Perform other related works assigned by the Top Management/Medical Center Chief and
Head of Internal Audit Services.
WEST VISAYAS STATE UNIVERSITY MEDICAL CENTER
PHIC Accredited Health Care Provider
E- Lopez Street, Jaro Iloilo City
 INTERNAL AUDIT SERVICES
DUTIES AND RESPONSIBILITIES

REYDAN V. GATIA

1. Check the completeness of Official Receipts (in triplicate copies)

2. Check the completeness of Charge Slips (in triplicate copies)
3. Examine and verify the accuracy of data in the Summary of doctors
professional fees prior to the processing of payment
4. Conduct inspection and verification of deliveries of hospital supplies and
material as to quantity, and conformance with required specifications.
5. Conduct inspection and verification of supplies and materials purchased
using the Petty Cash Fund.
6. Examine and verify the accuracy of data in the Index of Payment to
Suppliers, to ensure proper and prompt recording of hospital transactions.
7. Check the Equipment Ledger Card and Stock card maintained by the Supply
Office, Newborn Screening Center and Central Supply and Sterilization
Department to ensure proper recording and monitoring of supplies and
materials received and issued.
8. Conduct inspection of the daily Dietary marketing and groceries.
9. Check the Dietary department daily menu with the actual food prepared for
breakfast, lunch and dinner of patients
10. Check the stock card maintained by the Dietary Department to ensure
proper recording and monitoring of consumption of dietary marketing and
grocery supplies
11. Assists in the endorsement of the IAS outgoing documents
12.Assist during cash count with the Disbursing/Collecting Officers
13. Maintain the cleanliness and orderliness of the IAS Office.
14. Perform other related works assigned by the Top Management/Medical
Center Chief and Head of Internal Audit Services.