Heidi Mendoza

Heidi Reyes Lloce-Mendoza (born November 3, 1962) is a Filipina auditor, Certified Public Accountant, and former civil servant. She served as Under-Secretary-General of the United Nations Office of Internal Oversight Services (OIOS) from 2015 to 2019. Mendoza previously served as one of the two commissioners of the Commission on Audit (COA) from 2011 to 2015, and was the agency's Officer in Charge (OIC) from February to March 2015.
She is running for a Senate seat in the 2025 Philippine general election.
Mendoza was born in Tayabas, Quezon to Agapito Lloce, a policeman, and Silveria Reyes. She attended Tayabas East Elementary School and graduated as class salutatorian from St. John Bosco Academy in Tayabas. Mendoza earned her Bachelor of Science in Accountancy from Sacred Heart College of Lucena City in 1983 and became a certified public accountant in 1984. She pursued post-graduate studies at the National College of Public Administration and Governance at the University of the Philippines Diliman, where she earned a Master of Public Administration (MPA), and at the National Defense College of the Philippines, where she completed a Master in National Security Administration (MNSA).
Mendoza previously worked with the Asian Development Bank (ADB) and was a member of the board of advisers of the Ateneo de Manila University School of Government.
Mendoza served as commissioner of the Commission on Audit (COA) from April 18, 2011 to November 11, 2015. During her tenure, she was recognized for her efforts in promoting transparency and accountability in government transactions. She played a key role in uncovering irregularities in public funds, earning her a reputation as a staunch advocate against corruption.
On February 3, 2015 Mendoza was named Officer in Charge (OIC) of COA following the end of chairperson Grace Pulido-Tan's term the previous day. Mendoza served in that role until March 25, when President Benigno Aquino III appointed Michael Aguinaldo as the new permanent chairperson of COA.
On October 6, 2015, Mendoza was nominated by UN Secretary-General Ban Ki-moon to head the United Nations Office of Internal Oversight Services (OIOS), replacing Canadian Carman Lapointe. She served in this role until October 17, 2019, overseeing internal audits, investigations, and inspections to ensure the integrity of the United Nations' operations worldwide. Mendoza has also served as an external auditor for the Food and Agriculture Organization, World Health Organization, and International Labour Organization.
In the 2025 Philippine Senate election, Mendoza is running as an independent. Her platform focuses on empowering budget literacy through legislation that will teach people about the government's financial activities, as well as advocating for the abolishment of any form of pork barrel funding.
Mendoza has been vocal about the need to abolish pork barrel funds, which have been associated with corruption and misuse of public resources. Her Senate platform emphasizes budget literacy, aiming to educate citizens about government financial activities. She believes that an informed public is essential for holding leaders accountable and ensuring the proper allocation of resources.
Mendoza acknowledges that corruption remains a pervasive issue in the Philippines, stating, "People tend to be resigned to it. But I want to get rid of the feeling that corruption is a way of life. I want people to have hope in their hearts that things will change."