Values education is the most powerful weapon of state auditors in their fight against graft and corruption.

Attendance in value formation seminars started as a prerequisite before a recruit was formally enlisted to the auditing service in the early 1960s, during the time of Auditor General Pedro Gimenez.

The rank-and-file employees of the Commission on Audit who are considered to be the brain and backbone of the audit institution, observe the following core values from which they derive their strength, honor, and dignity:

1. God-centeredness. They believe that the authority they exercise as auditors is "God entrusted" and therefore their highest accountability is to Him;
2. Excellence. They perform their duties in pursuit of excellence and/or perfection;
3. Generosity. They pledge to impart to their fellow workers whatever knowledge they have acquired for the improvement of the audit service;
4. Patriotism. They recognize that services rendered by the Commission are in response to the people's needs and that the country's interest shall have priority over all other considerations;
5. Loyalty and respect for authority. They pledge to remain steadfast in their sworn duty to uphold CoA's ideals out of loyalty and respect for authority and the rule of law; and
6. Courtesy, modesty, and humility. They believe that courtesy and modesty should be upheld and practiced at all times. They acknowledge that they do not have a monopoly on technical expertise thus, they provide advice without posing as arrogant critics of their auditees.

Code of Ethics for State Auditors

1. Public role of the state auditor
Being the functional arm and representative of the CoA, the state auditor is at the forefront of its decision-making activity that essentially demonstrates itself in adjudicating money claims for or against the government. Verily, he is a judge of government accounts. As such, he performs a function critical to the integrity and purposes of public office, the confidence of the people in public officers and the preservation of accountability in office holding.

In a sense, the state auditor is a partner in the pursuit of the common seal, and ensures and maintains a cooperative, conscientious and vigilant, yet dynamic approach in the review and appraisal of government transactions as well as the improvement of the efficiency, economy, and effectiveness of government operations.

2. Public interest
As a public officer, the state auditor owes an undivided duty to the public whom he serves, and he should not place himself in a position that will subject him to conflicting ideas or expose him to the temptation of acting in any manner other than in the best interest of the public.

He is bound to act primarily for the benefit of the public and to refrain from activities that will interfere with the proper discharge of his duties thereto.

3. Independence, impartiality, and objectivity:
In all matters relating to his work, the state auditor shall observe and maintain complete independence, impartiality, and objectivity. He shall at all times be impartial and objective particularly in his appraisals and in his rendition of opinions, conclusions, judgments, decisions, and even recommendations on matters presented to him for resolution. He must maintain independence in his mental attitude.

4. Partisan politics
The state auditor shall not engage directly or indirectly, in partisan political activities or take part in any election except to vote, nor shall he use his official authority to coerce or influence the political activity of any other person or body.

While he is entitled to entertain personal views, opinions, or thoughts on political questions, issues, or problems, and while not required to surrender his rights and opinions as a citizen, it is likely, nay, inevitable, that suspicion of being warped by political bias will attach to the government auditor should he become the active promoter of the interest of one political party against another.