COA-Internal Control Standard for Philippine Public Sector

POST TRAINING REPORT

LOCAL TRAINING

Name of Participants : RAYMOND A. MAGALONG

KAREN JAIDE D. MARCELO
JEHAN P. EVORA
DENNIS S. LIBAO
CATHERINE D. MARAVILLA
MA. VERLYN LOUISE N. OCRETO
JOCELYN NAPIERE-SUEÑO
JAN AUBREY A. DE JOYA
JACQUELINE C. RICARDOS
JEANETTE MARIA S. DE LEON
Office/Agency : Internal Audit Department
Course Title : Internal Control Standards for Philippine Public Sector
Duration : December 4-6,2019
Place of Training : PDC, COA Commonwealth
Number of Hours : 24 hours
Venue : COA Commonwealth
Sponsoring Agency : Commission on Audit

I. BRIEF COURSE DESCRIPTION:

1. A three-day seminar designed to introduce (for beginners) & refresh

(authorities who are already exposed to the field of auditing) the guidelines on
basic framework of internal control.
2. To integrate the essential management processes of planning, executing and
monitoring.
3. To impart thevarious principles and principal foci of the internal control
components.

II. TOPICS DISCUSSED AND THE RESOURSE PERSONS:

DATE RESOURCE PERSON TOPIC

December 4, Session 1.0
2019 1. Overview of the Philippine
(Day 1) Internal Control Framework and
ICSPPS
2. Definition, Objectives,
Antonia C. De Jesus Limitations of Internal Controls
External Resource Person Session 2.0
3. Control Environment
4. Case Analysis
December Session 2.0
5,2019 1. Risk Assessment
(Day 2) 2. Control Activities
3. Case Analysis
December Session 2.0
6,2019 ZitaR. De Guia 1. Information and Communication
(Day 3) State Auditor V 2. Monitoring
COA Regional Office No. 3. Case Analysis Presentation
IV-B

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III. EVALUATION OF THE COURSE (Content and Delivery):

3.1 TO YOU, as Participant/s

As an auditor, it is imperative and an obligation to be knowledgeable on the

internal control standards. Internal control standards is the life of auditor’s work,
the object of existence of auditors in the field.

However, training on foundation and basics of any field should be in ladderized

manner to enhance, to stir the critical minds of auditors and to uncover different
scope, scenarios and limitations in the field of work.

To augment the expertise in comprehension, interpretation and ethical practice

with laws and regulations, managerial policies, contractual obligation and
accountability measures

3.2 TO YOUR Responsibility Center

As a team player of the Internal Audit Department, it is vital to be equip with life
core knowledge for those newbie in the field and a stimulant for veteran to gather
new philosophies, approaches and prospective in field to be able to adapt,
modify, rework the approaches in the auditing.

3.3 TO THIS Authority

The top management should require their level and middle level management to
undergo refresher training on internal controls. It will help improve in considering
and putting effective internal controls in making new policies and reviewing the
regulations that obtain most of the point of failure from the management offices.

The training in internal control standard should be extend to other internal

auditors and a must to the upcoming newcomers to undergo this kind of core
foundation learning and training.

IV. RECOMMENDATIONS(Pls defined your short term Re-entry Plan as a result of

attending the intervention)

Re-entry Plan/Action Plan

4.1 Workplace Issues/Concerns Internal auditors both newly hired and

old timers are oriented by the
department divisions, section chiefs
and team leaders with these
fundamentals before they are send to
the field.
However, learning from experiences of
other auditors from different fields and
experts from the field of audit, these
personalities in the training room will
help the internal auditors gain
additional knowledge and proper
approaches and boost its confidence in
the succeeding audit assignments.

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4.2 Proposed Activity/ies Other internal auditors and the

upcoming newcomers must undergo
this training.

Middle managers and those who are

responsible in making, reviewing, and
implementating of the policies and
regulations.

4.3 Desired Output An in house training be conducted with

two different course outline:

1. Orientation (new auditors/policy

makers/middle managers)

2. Application – scenario analysis and

interpretation using the
fundamentals of Internal Control
Standards (on field auditors)

4.4 Strategy (to implement your To request an In-house training for

plan) internal control standard for Philippine
Public sector who do audit work, and
as well as the managers and
employees who are responsible in
making and reviewing PPA rules and
regulations, policies and internal
standards.

4.5 Target Timeline The IAD aspires to push through this

activity/project before end of second
quarter of 2020.

Submitted by: Noted by:

Raymond A. Magalong Venicius V. Villaseñor

Participant MANAGER, IAD

Karen Jaide D. Marcelo

Participant

Jehan P. Evora
Participant

Dennis S. Libao
Participant

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 COA-Internal Control Standard for Philippine Public Sector

Catherine D. Maravilla
Participant

Ma. Verlyn Louise N. Ocreto

Participant

Jocelyn Napiere-Sueño
Participant

Jan Aubrey A. De Joya

Participant

Jacqueline C. Ricardos
Participant

Jeanette Maria S. De Leon

Participant

Note:
The following supporting documents are required for attachment of this Report
- Certificate of Attendance/Training certified true photocopy
- Training Materials (CD is preferred)
- Other relevant Materials
-

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