Audit Scope

The audit scope of the study includes the review of internal controls that can be
observed in Learning Resource Center of De La Salle Lipa in areas of Circulation
Section, Periodical Section, Audio Visual Section however this audit activity will not
cover the law library, guidelines on the use of internet laboratory, how to use
EBSCOHOST and the use of proquest online database.

Methodology
The methodology applied during the audit process was observation; comparisons
and analyzation of internal controls of Learning Resource Center that gather and
analyze information pertain to the audit scope and to assist with developing and
testing the audit objectives. The audit steps included the following.
By acquiring the essential internal control documents of Learning Resource
Center
By observing the workplace if all the internal control documents are being
applied
By comparing the acquired internal control documents to the actual internal
control activity
By analyzing the discrepancies between the internal control documents with
the actual internal control activities.

OBJECTIVES
1. Determine if all the services of the circulation section can be provided
2. Determine if the validated school ID is required and followed when
borrowing any library materials
3. Determine if the duration of the borrowed library materials are
implemented and followed.
4. Determine if the Overdue Fines to the borrowed library materials or
equipments are being implemented and followed.
5. Determine if the Photocopying Guidelines is being implemented and the
sanctions for violations are being followed.

6. Determine if the reservation and proper usage of discussion rooms, mabini

auditorium, amphitheater are being followed
7. Determine if the guidelines implemented in Periodical Section are being followed
8. Determine if the reservations of Audio Visual equipment and rooms are actually made
within the given time period
9. Determine if the AV Materials borrowed follow the time frame given

10. Determine if what procedures are done when borrowing, lending, returning, and
usage of Audio Visual materials and equipment.
11. Determine if the sanctions are implemented for overdue borrowing of AV Materials
and equipment
12. Determine the actions to be done if there is any case of damage and/or loss of AV
materials and equipment.
13. Determine if the Learning Resource Center staff are ensuring the inventory count of
the AV materials and equipment.
9.
Borrowing of Audio Visual Materials were strictly guided by these time frame:
Office Hours:
First and Second Semester
Monday to Friday 7:00am-8:00pm
Saturday 7:30am-5:00pm

Semestral Break and Summer Break

Monday to Friday 7:00am-12:00nn and 1:00pm-5:00pm
Saturday 8:00am-5:00pm

Summer Class Period

Monday to Friday 7:00am-5:00pm
Saturday 8:00am-5:00pm

10.
In borrowing, lending, returning and usage of Audio Visual materials and equipment, certain
procedures were followed:

No reservation, no borrowing unless there is an available slot, unit or material.

Borrowers Card (for faculty/staff only) or School ID (for faculty/staff and student) is
required for faculty/staff in exchange of the equipment of material. It should only be
returned to the patron once the equipment or material is returned in good condition.

The equipment or material will be checked first before lending to borrowers as well as
upon returning.

Original materials are not subject for lending to preserve the materials. Only duplicate
copies will be lent.

Food and drinks are not allowed at the AVR, Mabini Auditorium, and Amphitheater.
Recommendation

With regards to the comfort rooms, we suggest that the maintenance or

somebody who is responsible for janitorial services, must always ensure that
the bidet, flush, and the doors were completely fine. If damaged or not
working, it should be immediately improved. Moreover, every cubicle must
have a trash bin.
Tallying of the records in every section of the Learning Resource Center
Department should be done often.