Section 27
SEC. 27. INSTALLATION OF A SOUND INTERNAL CONTROL SYSTEM. It shall be the direct responsibility of the chief or head of each government subdivision, agency, or instrumentality, including government-owned or controlled corporation and other self-governing board, commission, or agency, to in-stall, implement, and monitor a sound system of internal control. For this purpose, the chief or head of agency may seek the assistance of the Commission in the design and installation of the internal control system.