Checks and balances are inherent management mechanisms that intend to establish accountability within an organization.

During the brief orientation which was held at the NIA R1 conference room, chief auditor Gladys C. Batan discussed the important role of COA in safeguarding financial resources of the government by creating constant awareness concerning internal control systems in the fulfilment of the agency's mandate. Regional Manager Angelito S. Miguel spearheaded the NIA R1participants composed of selected employees from the Administrative and Finance Division (AFD) and Engineering and Operation Division (EOD).