Risk Based Internal Auditing For LGUs - March 2020 - Course Info A

RISK BASED INTERNAL AUDITING for
LOCAL GOVERNMENT UNITS

(Technical Seminar / Workshop)
COURSE DETAILS
Batch: 10
Schedule: March 16 to 19, 2020
Location: Cebu City
Duration: 4 Days
Knowledge Level: Basic
Competency: Internal Audit Delivery; International Professional Practices Framework
Delivery Format: Seminar and workshops on-site.
EMINAR OBJECTIVES
COURSE DESCRIPTION
This program will share with the internal auditors the principles, practices and techniques of
conducting a risk-based internal audit as applied to local government units (LGUs). This
introductory course is appropriate for:
• New internal auditors;
• Heads of internal audit offices or services (IAO/IAS) who are expected to improve the
internal audit function in the LGU;
• Accountants or supervising administrative officers who are tasked to establish an
internal audit office or designated in an acting capacity (OIC) for internal audit
functions;
• Experienced internal auditors who desire to have a refresher course or those who seek
to benchmark practices with other LGUs; and
• Other key personnel (such as executive assistants, administrators and consultants to
the LCE) who would like to know more about the risk-based internal auditing process.
COURSE OBJECTIVES
At the end of the seminar/workshop, the participants will be able to:

• Understand the role of internal auditing under a governance, risk management and control
framework in an LGU setting;
• Explain the risk-based audit process and the key elements, procedures and tools;
• Identify key issues, assess risks and vulnerabilities, and recommend areas for improvement;
• Enhance their skills and technical expertise in the area of internal audit and controls to
deliver added value to the LCE, management, and other stakeholders.
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
Email: information@ciasp.com.ph or centerforinternalauditservices@gmail.com
Website: www.ciasp.com.ph
COURSE OUTLINE / DETAILED PROGRAM SCHEDULE
DAY 1 – MARCH 16, 2020
8:00 am – 8:30 am
• Registration and preliminaries
8:30 am – 9:00 am
• Introduction and setting of expectations
9:00 am – 10:00 am
I. Internal Auditing under a Governance Framework
• Governance, risk management and control principles
• Governance in the LGU setting
10:00 am – 10:15 am
• Snack break
10:15 am – 11:00 am
• The role of internal auditing
• Authoritative framework/guidance
o International Professional Practices Framework (IPPF) / IASPPS
o Internal Audit Manual for Local Government Units (LGIAM)
o Alignment between IPPF and LGIAM
11:00 am – 12:00 noon

• Common gaps and challenges for Internal Audit Offices/Units in LGUs
• Stakeholders in the LGU setting
• Workshop 1
o Assessment of gaps and challenges
o Stakeholder expectations
12:00 noon – 1:00 pm

• Lunch
1:00 pm – 3:00 pm
II. Developing the Internal Audit Strategic Plan
• IA Strategic Planning Steps – overview
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
• Developing/refining the Internal Audit vision and mission
• Workshop 2
o Internal audit vision, mission and values
3:00 pm – 5:00 pm (with working snack break)

III. Establishing the Annual Risk-Based Plan of Engagements
• Overview of the risk based audit planning process
• Step 1: Understanding the LGU
• Workshop 3
o The LGU vision, mission, strategic objectives; or strategy roadmap
b. Step 2: Conducting risk assessment
• Risk identification, analysis and evaluation in the LGU setting
• Workshop 4
o Identifying risks relevant to the LGU
o Analyzing impact and likelihood
o Evaluating and determining the top risks for the LGU
DAY 2 – MARCH 17, 2020
8:00 am – 8:30 am
• Registration and recap of previous day’s output
8:30 am – 12:00 noon (with working snack break)

c. Step 3: Establishing or refining the LGU audit universe
• Workshop 5
o Defining audit universe appropriate to the LGU
▪ By organizational structure (office/department, section/unit,
activities); or by process
d. Step 4: Identifying priority areas to audit
• Workshop 6
o Linking the top risks to the audit universe
o Risk owners
o Priority areas to audit
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
12:00 noon – 1:00 pm
• Lunch

e. Step 5: Determining resources needed
• Workshop 7
o Time / schedule
o Financial resources (operating expense and capital budget)
o Manpower resources / number of auditors needed
f. Step 6: Completing the plan
• Workshop 8
o Determining the audit cycle (e.g. two or three-year cycle)
o Types of audit engagements:
▪ Regular engagements (process-based operational, financial and
compliance engagements)
▪ Consulting engagements
▪ Follow up audits
g. Step 7: Presenting and securing approval for the plan
h. Step 8: Monitoring and reporting on the plan
DAY 3 – MARCH 18, 2020
8:00 am – 8:30 am

IV. Conducting the Individual Audit Engagement
• Overview of the audit engagement cycle (planning, performing, reporting, monitoring)
• Discussion of process objectives, risks and controls
• Principles in developing quality internal audit workpapers
• Participants to bring sample flowcharts, narratives, or procedures of existing
departments/offices or activities that will be subject to audit
a. Planning the audit engagement
• Workshop 9
o Conduct the initial study and entrance meeting
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
o Understand the process through a preliminary survey using common
data gathering tools (e.g. flowcharts, interviews, observations, document
review, internal control questionnaires, analytical procedures)
o Conduct engagement risk assessment (i.e. risk and control matrix)
o Refine audit objectives and scope (criteria or rating system)
o Determine resources
o Develop work procedures and test program
o Complete the engagement plan
12:00 noon – 1:00 pm

• Lunch

b. Performing the audit engagement
• Workshop 10
o Document information
o Gather, validate and analyze evidence
o Develop findings and conclusions
c. Communicating results
• Principles of communication
• Sample executive summaries
d. Monitoring and follow up
DAY 4 – MARCH 19, 2020
8:00 am – 8:30 am

• Discussion of common audit issues, process gaps, recommendations and good practices
per office/department or type of service:
• Revenue generation / collection
• Permits, Licenses and Clearances
• Civil Registry Services
• Health Services
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
• Social Welfare and Development Services
• Agriculture Services
• Veterinary Services
• Budget
• Accounting
• Environmental Management Services
12:00 noon – 1:00 pm

• Lunch

• Discussion of common audit issues, process gaps, recommendations and good practices
per office/department or type of service (cont.):
• Office of the Building Official / Engineering Office
• Educational Services
• Employment Assistance
• Disaster Risk Reduction and Management Office
• Procurement / General Services
• Human Resources
• Legal
• IT / MIS
• PACU
• Public Information
• Tourism
• Civil Security and Traffic
• Office of Administrator
• Legislative / Sanggunian
• Office of the Vice Mayor / Vice Governor
• Office of the LCE
4:30 pm – 4:50 pm
V. Quality Assurance for the Internal Audit Activity
VI. Self-Assessment / Summary and insights
VII. Closing and distribution of certificates of attendance and appearance
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
VENUE
Crown Regency Hotel and Towers

o The Boardroom, 19th Floor, Tower 2
Osmeña Boulevard
Cebu City
FEES AND PAYMENT DETAILS
• Regular Rate - Php 15,680.00 inclusive of VAT.

• Fee includes lunch/snacks for four days, soft copy of presentation materials, and
certificate of attendance.
• Fee does not include hotel accommodation. This will have to be arranged directly by
the participant. There are hotels in the area with varying price ranges.
• Get up to 30% in discounts:
• 5% early payment discount if payment is deposited on or before February 28, 2020
• Group discount:
• 5% for group of two participants from the same LGU
• 10% for group of three to four participants from the same LGU
• 20% discount for group of five participants from the same LGU
• 25% discount for group of six or more participants from the same LGU
• Limited slots. Guaranteed seats will be given to those with paid registration.
• Payments can be made in cash or check.
• Please deposit payment to BPI checking account #1621-0070-72. Account Name:
Center for Internal Advisory Services Philippines, Inc.
• For check payments, please make it payable to the account name
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
REGISTRATION
To register, please consider either of the following options:

• Option 1: Please fill out the attached registration form. Please scan and email the form
to information@ciasp.com.ph and/or centerforinternalauditservices@gmail.com
• Option 2: Please visit CIASP website, www.ciasp.com.ph. Click on the “Register” button
for the seminar on Risk Based Internal Auditing for LGUs – Batch 10 in Cebu. You
will be directed to an online Google form. Please fill in your details on the form and
click ‘Submit.’ We will acknowledge your registration as soon as practicable.
• Option 3: You can email or communicate with us through information@ciasp.com.ph
and/or centerforinternalauditservices@gmail.com. Please provide your full contact
details (full name, LGU, designation, email address, office phone and mobile phone).
Please indicate how many from your LGU are attending this seminar so we can apply
the appropriate group discount.
We will provide billing invoice upon receipt of the registration.
CONTACT DETAILS

Landline: (02) 87887928
Mobile: 0915-7068046
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
RISK BASED INTERNAL AUDITING for LGUs
Registration Form
Please fill out this form. Please scan and email to information@ciasp.com.ph
and/or centerforinternalauditservices@gmail.com
Name of LGU:
Office Address:
Name of Contact Person: Email address:

Designation/Position: Contact No.:
Last Name First Name M.I. Designation/ Email Address Mobile

Position Number
FEES AND PAYMENT DETAILS

• Regular Rate Per Participant - Php 15,680.00 inclusive of VAT.
• Get up to 30% discount
• 5% early payment discount if payment is deposited on or before February 28, 2020
• Group discount (Two pax – 5%; Three to four pax – 10%; Five pax - 20%; 6 or more pax – 25%)
• Payments can be made in cash or check.
• Please deposit payment to BPI checking account #1621-0070-72. Account Name: Center for Internal
Advisory Services Philippines, Inc. For check payments, please make it payable to the account name
• Please provide scanned copy of deposit slip. OR will be issued upon confirmation of deposit.
Batch 10 in Cebu
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
PREVIOUS ATTENDEES – BATCHES 1 TO 9
• Provincial Government
• Provincial Government of Isabela (5 pax)
• Provincial Government of Capiz (4 pax)
• Provincial Government of Camarines Sur (4 pax)
• Provincial Government of Bukidnon (3 pax)
• Provincial Government of Batanes (3 pax)
• Provincial Government of Lanao del Norte (1 pax)
• Provincial Government of Bulacan (1 pax)
• Provincial Government of La Union (1 pax)
• Provincial Government of Quirino (1 pax)
• Provincial Government of Palawan (1 pax)
• Provincial Government of Ifugao (1 pax)
• City Government
• City Government of Makati (7 pax)
• City Government of General Trias (6 pax)
• City Government of Santiago (5 pax)
• City Government of Santa Rosa (4 pax)
• City Government of Tabuk (4 pax)
• City Government of Mati (3 pax)
• City Government of Cabadbaran (3 pax)
• City Government of Antipolo (3 pax)
• City Government of Danao (3 pax)
• City Government of Caloocan (2 pax)
• City Government of Tuguegarao (2 pax)
• City Government of Bacoor (2 pax)
• City Government of San Pedro (2 pax)
• City Government of Mandaluyong (2 pax)
• City Government of Pasay (1 pax)
• City Government of Cebu (1 pax)
• City Government of Muntinlupa (1 pax)
• City Government of Vigan (1 pax)
• City Government of Dipolog (1 pax)
• City Government of Ligao (1 pax)
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474
• Municipal Government
• Municipal Government of Kayapa, Nueva Vizcaya (5 pax)
• Municipal Government of El Nido, Palawan (5 pax)
• Municipal Government of Guindulman, Bohol (2 pax)
• Municipal Government of Palanas, Masbate (2 pax)
• Municipal Government of Bacnotan, La Union (1 pax)
• Municipal Government of Pilar, Cebu (1 pax)
• Municipal Government of Bantayan, Cebu (1 pax)
• Municipal Government of Libon, Albay (1 pax)
• Municipal Government of Manolo Fortich, Bukidnon (1 pax)
___________________________________________________________________________________________
Telephone: (63 2) 8-7887928 or 8-8858474

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RISK BASED INTERNAL AUDITING for

LOCAL GOVERNMENT UNITS

At the end of the seminar/workshop, the participants will be able to:

DAY 1 – MARCH 16, 2020

11:00 am – 12:00 noon

12:00 noon – 1:00 pm

3:00 pm – 5:00 pm (with working snack break)

DAY 2 – MARCH 17, 2020

8:30 am – 12:00 noon (with working snack break)

1:00 pm – 5:00 pm (with working snack break)

DAY 3 – MARCH 18, 2020

8:30 am – 12:00 noon (with working snack break)

12:00 noon – 1:00 pm

1:00 pm – 5:00 pm (with working snack break)

DAY 4 – MARCH 19, 2020

8:30 am – 12:00 noon (with working snack break)

12:00 noon – 1:00 pm

1:00 pm – 4:30 pm (with working snack break)

Crown Regency Hotel and Towers

FEES AND PAYMENT DETAILS

• Regular Rate - Php 15,680.00 inclusive of VAT.

To register, please consider either of the following options:

Email: information@ciasp.com.ph or centerforinternalauditservices@gmail.com

Name of Contact Person: Email address:

Last Name First Name M.I. Designation/ Email Address Mobile

FEES AND PAYMENT DETAILS

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