This is the seal for the <a href="https://en.wikipedia.org/wiki/Commission_of_Audit_(Philippines)" class="extiw" title="en:Commission of Audit (Philippines)">Philippine Commission on Audit</a>.
Commission on Audit, Philippines
<a rel="nofollow" class="external text" href="http://philgovseals.nhcp.gov.ph/commission-on-audit/">National Historical Commission</a>