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This portion is largely adapted from the Philippine Government Internal Audit. Manual (PGIAM) of the Department of Budget Management (DBM), unless. The 2020 Philippine Government Internal Audit Manual (PGIAM) is an updated version of the PGIAM developed in 2011 and issued under DBM Circular Letter. National Guidelines on Internal Control Systems · DBM Circular Letter on Revised Philippine Government Internal Audit Manual (PGIAM). 2.0. 3.0. 1.5. 1.6. The PGIAM shall serve as a generic guide for Internal Auditors in government to understand the nature and scope of the internal audit. The first to issue a government internal audit manual (the Philippine DBM asserts that the PGIAM is being issued pursuant to the following stateThe Philippine Government Internal Audit Manual (PGIAM) was developed to empower Internal Auditors in performing their roles. It is divided into two parts:. “Guidelines on the Organization and Staffing of Internal Auditing Units (IAUs)”. PDF icon “Philippine Government Internal Audit Manual (PGIAM)”.