This is a study about the General Auditing Office (GAO) including its brief historical background ; its purpose under the Philippine constitution; its powers and functions; incidental powers and duties of the Auditor General; the independence of GAO; tenure, compensation and removal of the Auditor General; control of the Auditor General over his subordinates; the power of the Auditor General to settle accounts and to decide claims for or against the government; and remedial measures suggested including decisions of the Auditor General on claims for or against the Government should be made appealable only to the Supreme Court under certain exceptions; decisions of the Auditor General involving accounts of accountable officers should be made final and conclusive upon all branches of the government; and budget proposals of the GAO should not be decreased by the President of the Philippines.