Chapter 1

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Contents

Chapter 2 Company Profile..........................................................................................................................2

Chapter 3 COSO Internal Framework..........................................................................................................5
Chapter 4 Thorough discussion on the control activities of the company...................................................5

Chapter 2 Company Profile

HISTORY
The establishment of CCSA was a vision of its founder, the late Dr. Michael T.
Ang, Sr. to reach out the youth by putting up a school that can provide quality Christian
Education up to the tertiary level. This was realized in January 2003 when the school
was formally organized by Dr. Michael T. Ang, Sr. as its Chairman of the Board of
Trustees and as its first school President along with Mr. Leonito A. Fabian as the first
Executive Vice President and Administrator.

Christian Colleges of Southeast Asia was granted its incorporation status by the
Securities and Exchange Commission (SEC) on July 9, 2003. The school was granted
her first permits by the Department of Education (DepEd) to operate the Pre –school and
Grade School programs on February 6 and High School on February 16, 2004.

Initially, the school offered five (5) collegiate programs. The Commission on
Higher Education (CHED) granted the school permits to operate the 5 programs:
Bachelor of Elementary Education (BEED) and Bachelor of Secondary Education
(BSED) on March 12, 2004; the Bachelor of Science in Commerce (BSC) on March 29,
2004; Bachelor of Science in Computer Science (BSCS) on April 2, 2004; and Bachelor
of Science in Mathematics (BS Math) on April 20, 2004.

Before the end of the first year of operation, the Technical Education and Skills
Development Authority (TESDA) granted CCSA a permit to operate the 6-month
Caregiver course NC II on January 13, 2005.

CCSA opened its door to the public on January 4, 2005 for school year 2004-
2005. CCSA offered the complete Pre-school program; Grades I and II; First and
Second Year High School; First Year BEED, BSED, BSC, BSCS and BS Mathematics.

The following school year 2005-2006, DepEd granted CCSA permits to operate
the complete Grade School, I – VI and complete High School, First Year to Fourth Year.
On the same year the first graduation exercises was held.

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 In SY 2007-2008, CCSA offered the Open High School Program later called as
the Sunday High School. In the same year, CHED granted Government Recognition for
the four college programs, namely: Bachelor of Elementary Education, Bachelor of
Secondary Education, Bachelor of Science in Commerce and Bachelor of Science in
Computer Science.

On fifth year of operation, in SY 2008-2009, the Bachelor of Science in

Mathematics Program and Sunday High School Program were given Government
Recognition by CHED & DepEd respectively.

On April 27, 2010, CHED granted CCSA permit to offer Bachelor of Science in
Entrepreneurship, Bachelor of Science in Accountancy, Bachelor of Science in
Accounting Technology and Bachelor of Technical Teacher Education.

On January 8, 2010, CCSA held the ground breaking ceremony for the
construction of its five-storey Basic Education building on a 2- hectare lot in Maa, Davao
City.

On June 2011, the school of Basic Education was transferred to the permanent
school site in Maa, Davao City. Sunday High School continued to be at the Tulip
Campus until the present.

Before the CCSA College Department occupies the five- storey concrete building
located at Tulip Drive near corner Quimpo Boulevard, Juna Subdivision, Matina, Davao
City. Today, CCSA College Department occupies the 10 rooms located at MAA, DAVAO
CITY.

VISION

CCSA is a leading Christ- centered educational institution that provides quality,

holistic and innovative learning in a nurturing environment. As a beacon of light, CCSA
envisions producing globally- competitive servant- leaders who have passion for
academic excellence, character development and social responsibility.

MISSION

CCSA commits to educate students for excellence in learning, character and

spiritual formation and social and environment stewardship.

GOALS

1. To honour God in all aspects of school program.

2. To provide quality K-12 curriculum with strong foundation in Science, Mathematics and
English.
3. To inculcate in students the Christian values, Christ-like character and passion for
excellence.

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 4. To provide a nurturing environment conducive to learning that develops the skills and
abilities of the students (arts, music, sports, language, drama, etc.)
5. To develop the spirit of inquiry, critical thinking, interest and skills in research.
6. To educate for responsible citizenship, servant-leadership and stewardship of the
environment.
7. To enhance awareness and responsiveness to social issues at the local, national and
global perspective.
8. To provide and develop competent and caring faculty and staff.
9. To provide state-of-the-art learning facilities.
10. To make a growing sense of community and partnership/collaboration among the Board
of Trustees, school administration, faculty and staff, parents, alumni, and students.

CORE VALUES

FAITH, INTEGRITY, LOYALTY, RESPECT, STEWARDSHIP PUNCTUALITY

GOVERNANCE

A. BOARD OF TRUSTEES

The BOT is the highest governing and policy making body of the CCSA.

 Chairman and President : Engr. Carlos T. Ang

 Secretary/Treasurer : Rosario T. Ang
 Member : Isidro T. Ang
Lourdes A. Lim
Sonia T. Ang
B. SCHOOL ADMINISTRATION
 President : Engr. Carlos T. Ang
 Executive Vice President : Chun Wei C. Ang
 Board Liaison Officer & Dean of College : Leonito A. Fabian, MM
 Director, School of Basic Education : Rosita V. Fundador, PhD
 School Treasurer : Liza L. Derecho
 School Accountant & HR Officer : Jonathan R. Lopez, CPA

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ORGANIZATIONAL CHART OF CCSA

Chapter 3 COSO Internal Framework

Chapter 4 Thorough discussion on the control activities of the company

A. Company Profile
B. COSO Internal Framework
CONTROL ENVIRONMENT

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 CCSA has developed “Code of Conduct” and “Personnel Policies”. The following
points are to be discussed as to how are these codes communicated; whether CCSA’s
employees and management follow these codes; how is the compliance w/ the code
monitored; does compliance w/ the code improve the effectiveness of the other control
policies and procedures and many other significant decisions by the management.
• CCSA conducts Seminars and Meetings when the dean of college say so.
• Code of conduct & personnel policies are reviewed & updated from time to time.
• Employees are given a Calendar of Activities to monitor their work.
• Violations observed due to unacceptable or unethical behaviour to management by
giving written report (memo policy).
• Employees have Daily devotional (1:00-1:30 pm) and Prayer meeting (Monday; 1:00-
2:00 pm).
• Students as well have Chapel time (Wednesday; 1:00-2:00pm)for students in which
employees too are required to participate.

COMMUNICATION AND INFORMATION

CCSA believes that the attainment of an enriching college life is achieved not
only through formal education but also, through the balanced academic & co- curricular
involvement. Whenever students and staff proposes something for the betterment of

everyone, one has to follow rules in order for the request to be granted.

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• Note There is no Budget spending. The school spends as wisely as needed according to
the accountant of the school.

MONITORING
The College Department is headed by the Dean of College and his Assistant
Dean of College. Academic Affairs Division head and members and the Administrative
Affairs Division head and members actions and attitude towards each work responsibility
are monitored by the Dean of College through Calendar of Activities.
As well, Students Assistants actions are monitored through Monthly Evaluation.
This has maintained well the systems imposed by the Dean of College.
As part of the control activities by the institution to ensure proper education for
students, a student assistant check and monitor the teachers attendance in and out of
the school campus.
The Maintenance checked the classrooms from time to time to ensure that the
lights and fan are off and the chairs and tables are well arranged.

C. Thorough discussion on the control activities of the company

Control Activities
• Transaction Authorization
• Segregation of Duties
• Enrollment records
• Verification
• Access Control
• Performance planning and evaluation

Transaction and Authorization

Enrolment Procedure

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 Enrollee proceeds to the information area/office for inquiries, guidance and classifications.
Step 1

Enrollee proceeds to the admission area/office for evaluation and admission.

Step 2

Enrollee proceeds to the to the Guidance area/office and the Academic Affairs Office for preliminary
Step 3 orientation and course advising respectively.

Enrollee proceeds to the Cashier/Finance Office for assessment of fees and initial payment for enrolment.
Step 4 A permanent students I.D. number will be issued to him.

Enrollee proceeds to the Office of the Dean of College for the final checking and approval of enrolment
Step 5 papers/documents. The enrollee is now officially admitted to CCSA.

STEPS PROCESS PERSON IN CHARGE

1 Enrolment (Program Head/Department) Ptr. Abe Gegare

2 Evaluation & Ms. Kris Borres

Admission

3 Signing of different - Guidance Office

Authorized Persons - Program Head
- Chaplain

4 Payment to the Cashier: Ms. Liza Derecho

Cashier

5 Final Submission to Student Assitant and Dean Leonito Fabian

the Dean of College

Segregation of Duties

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 Transaction Process/Transaction Autorization
Dean of College:
Leonito A. Fabian is the one who is responsible for all the authorization of school
transaction of college department.
Assistant Dean of College:
Abe Gegare is the one who is responsible for all the processing of school transaction of
college department.

Academic Affairs Division Head:

Ruben Pascua is the one who is responsible for academic transaction processing along
with the assistant dean of college.
Administrative Affairs Division Head:
Wilborn Sepulveda is the one who is responsible for Administrative transaction
processing along with the assistant dean of college.

Asset Custody/Record Keeping

Cashier:
Liza Derecho is the one who responsible for accepting payments from the students.
Registrar:
Nanette Salanga is the one in charge in keeping the student confidential information.

REVIEW AND APPROVAL

Library Fines and photocopy
Every end of the semester Maam Fely checked and totalled all the fines collected
recorded on their columnar.
They do have a trial and error columnar which will be checked and approved by Sir
Pascua before submitted to the Dean.

Verification
All the proposals and letters are checked and verified by Sir Pascua, Sir Bong and
Pastor Abe.

Performance Planning and Evaluation

• Calendar of Activities
• Monthly Evaluation

D. Identification of areas for improvement and related recommendations, as well as lessons

learned

Transaction Authorization
PROBLEM:
1. Various persons authorization is required before a certain document is to be
approved.

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2. There is no specific person/position to authorize a specific document (pinpointing of
person to whom should one ask for authorization.)

RECOMMENDATION:
1. 1.1 Independency of each department to authorize.
1.2 If the independency of each department is not achieved, the authorize person
should at least minimize the time for processing.
2. 2.1 The institution should develop and properly assign one person for every position
to authorize.
2.2 Specific job responsibility or job description.

Segregation of Duties
PROBLEM:
1. Lack of proper segregation of duties.
Ex. Having one employee do both jobs would be less expensive but it also allow that
single employee to easily pocket the cash paid by the student.
2. Lack of skilled employees.

RECOMMENDATION:
1. 1.1 The school should properly assign duties to the employee.
2.2 Make known to the employees their job description.
2.3 Hire more employees.
2. 2.1 Develop and provide competent and caring faculty and staff through trainings
and seminars.
2.2 Before the human resource hire a person they should assist and evaluate the
applicant if she/he qualified for the job.

Enrolment records
PROBLEM:
1. The system is left traditional and not computerized.
Ex. The process flow for enrolment is very slow.
2. Redundancy of student’s information in the registrar’s office.

RECOMMENDATION:
1. 1.1 Innovate and enhance process flow of environment like computerized way of
encodg0ling students information.
1.2 Be proactive (to make sure the process and controls are working the way the
school wants them to conduct regular evaluation to determine whether the propose
developments are present and functioning.
2. 2.1 Require computer science students to develop database system.
2.2 Develop Information Technology System.

Access Control
PROBLEM:

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1. Lack of proper security like CCTV cameras.
RECOMMENDATION:
1. 1.1 Acquire CCTV cameras to the place needed.
1.2 Proper security to the documents they have.

Communication and Information

PROBLEM:
1. No consistent WIFI availability for the student.
2. No computer available for use in the library.

RECOMMENDATION:
1. 1.1 There should be available WIFI for students to be use for academic purposes.
1.2 The should be accessible and must have strong connection.
2. 2.1 The management should allocate budget for the purchase of computers.
2.2 Update the operating systems of computer available.

Control Environment
1. Lack of Transparency
2. The institution is a centralized process.
3. For the purpose of developing the students, the institution does not provide state-of-
the-art learning facilities.

Control Environment
1. 1.1 In order to build camaraderie, they should have annual team buildings and
gathering.
1.2 They should have open forum.
2. 2.1 Develop a Decentralized process and everything will go well.
2.2 Put a collaborative system in place (acknowledge the of designing and executing
a system)
3. 3.1 They should acquire facilities that will be used for the students.
3.2 Furnish and develop the facilities that needs improvement.

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