Article XII – Section 2

Auditing. – Pursuant to the Constitution, the Commission on Audit shall be the exclusive auditor of Bangsamoro Government and its constituent local government units. The Bangsamoro Government shall establish an auditing body which shall have internal auditing responsibility in accordance with Republic Act No. 3456, otherwise known as the ” Internal Auditing Act of 1962,” as amended. The Bangsamoro Government shall implement transparency and accountability mechanisms consistent with open government practices and generally accepted financial management principles.