Rationale: The "Internal Auditing Act of 1962" has not been fully implemented. The organization of internal audit services in government offices, agencies and local government units, has also been hampered due to the absence of organizational structures and positions in the government. The government's continuing drive against graft and corruption is perceived as weak because of the non-implementat ion of the Internal Auditing Act. The problem of graft and corruption in the government is well recognized as systemic. It would require the review, audit and the improvement of internal controls in the systems and processes in the government to help address and solve the problem.