The Commission on Audit (COA) is the Philippines' Supreme State Audit Institution, responsible for auditing all government agencies. In addition, as a member of the Board of Auditors of the United Nations, the COA needs to train its auditors to conduct audits of United Nations organizations.
Working jointly with the local ISACA chapter, the COA combined the functionality of COBIT and the Risk Based Business Audit Methodology, developing its Structured Information Technology Audit Process (SITAP). An initial group of auditors were trained in SITAP and conducted audits in various Asian countries. Following a positive response to this initial exposure process, a second exposure was conducted with the Information Technology Center of the COA. Since this introduction of SITAP, over 100 auditors have been trained in its implementation.