The three silver (argent) stars (mullets) on the blue (azure) background represent the national scope of jurisdiction of the Commission on Audit; the seven gold (or) coins (besants) on red (gules) base represent the seven functions of the Commission.

Chief azure three mullets argent representing the national scope of jurisdiction of the Commission on Audit; on base gules seven beasants or representing the seven functions of the Commission. The shield is an ethnic Igorot design.