CHRISTIAN COLLEGES OF

SOUTHEAST ASIA (CCSA)

Subtitle
A. Company Profile
B. COSO Internal Framework
C. Thorough discussion on the control
activities of the company
CCSA COLLEGE DEPARTMENT
- 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.

- 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.
- July 9, 2003 CCSA was granted its incorporation
status by the SEC.

- The school granted her first permits by the DepEd to

operate the Pre –school and Grade School programs
on February 6 and High School on February 16, 2004.
- The CHED granted the school permits to operate
the 5 collegiate programs :

• BEED & BSED on March 12, 2004

• BSC on March 29, 2004
• BSCS on April 2, 2004
• BS Math on April 20, 2004
- Before the end of the first year of operation, the
TESDA granted CCSA a permit to operate the 6-
month Caregiver course NC II on January 13,
2005.

- January 4, 2005 CCSA opened its door to the

public for school year 2004-2005.
- School year 2005-2006, DepEd granted CCSA
permits to operate the complete Grade School and
High School.

- In SY 2007-2008, CCSA offered the Open High

School Program later called as the Sunday High
School.
- On fifth year of operation, in SY 2008-2009, the Bachelor
of Science in Mathematics Program and Sunday High
School were given Government Recognition by CHED &
DepEd.

- April 27, 2010, CHED granted CCSA permit to offer

BSE, BSA, BSAT & BTTE.
- 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.

- June 2011, the school of Basic Education was

transferred to the permanent school site in Maa, Davao
City.
- 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.
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
SCHOOL ADMINISTRATION
 President
 Executive Vice President
 Board Liaison Officer &
Dean of College
 Director, School of
Basic Education
 School Treasurer
 School Accountant &
HR Officer
: Engr. Carlos T. Ang
: Chun Wei C. Ang
: Leonito A. Fabian, MM
: Rosita V. Fundador, PhD
: Liza L. Derecho
: Jonathan R. Lopez, CPA
A. Company Profile
B. COSO Internal Framework
C. Thorough discussion on the control
activities of the company
 CONTROL
ENVIRONMENT
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.
CONTROL
ENVIRONMENT
• 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).
CONTROL
ENVIRONMENT
• 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.
COMMUNICATION AND INFORMATION

• 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.
MONITORING

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.
MONITORING

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.
A. Company Profile
B. COSO Internal Framework
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

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

Step 2 •Enrollee proceeds to the admission area/office for evaluation and admission.

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

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

Step 5 •Enrollee proceeds to the Office of the Dean of College for the final checking and approval of enrolment papers/documents. The enrollee is now officially admitted to CCSA.
STEP PROCESS PERSON IN CHARGE INPUT OUTPUT
S

1 Enrolment (Program Head/Department) Ptr. 5 in 1 Folder and CRC Enrolment Form

Abe Gegare

2 Evaluation & Ms. Kris Borres Enrolment Form Checked &

Admission Completed EF

3 Signing of - Guidance Office Enrolment Form Signed EF

different - Program Head
Authorized - Chaplain
Persons
4 Payment to the Cashier: Ms. Liza Derecho Signed EF EF signed by Liza
Cashier and Official Receipts

5 Final Submission Student Assitant and Dean EF and OR ORF (Official

to the Dean of Leonito Fabian Registration Form)
College
Segregation of Duties
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.
Segregation of Duties
Transaction Process/Transaction Autorization

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.
Segregation of Duties
Asset Custody/Record Keeping

Cashier:
Liza Derecho is the one who is responsible for accepting
payments from the students.
Registrar:
Nanette Salanga is the one in charge in keeping the student
confidential information.
 Official Receipt
Enrolment Records Statement of Account
ORF (Official Registration Form)
Class Permit
Enrolment Records
 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.

REVIEW AND APPROVAL

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

Verification
 • Calendar of Activities
• Monthly Evaluation

Performance Planning and Evaluation

TORN SHIRTS TORN PANTS BACKLESS SAGGING
BLOUSES PANTS,SLACKS
OR JEANS
BELOW THE
WAIST
Access Control
Dress Code; Prohibitions; Empolyee Identification Card
BODY FIT CITY SHORTS JEGGINGS
DRESSES
Access Control
Dress Code; Prohibitions; Empolyee Identification Card
MINI SKIRTS PLUNGING SANDO
NECKLINE
Access Control
Dress Code; Prohibitions; Empolyee Identification Card
SEE THROUGH SHORT SHORTS HANGING TUBE BLOUSES
BLOUSES
Access Control
Dress Code; Prohibitions; Empolyee Identification Card
BLOUSES WITH SLEEVELESS SPORTS JERSEY
SPAGHETTI SHIRTS
STRAPS
Access Control
Dress Code; Prohibitions; Empolyee Identification Card
 Transaction Authorization
PROBLEM: RECOMMENDATION:

-Various persons’ authorization is required before a certain document is to be Independency of each department to authorize.

approved. -Administrative Division Head should authorize only Administrative related

documents as well as the Academic Division Head.

-If the independency of each department is not achieved, the authorize person

should at least minimize the time for processing.

-There is no specific person/position to authorize a specific document -The institution should choose and properly assign one person for every

(pinpointing of person to whom should one ask for authorization.) position to authorize.

- The institution should provide documents containing the specific job

responsibility or job description of each person to authorize.

 Segregation of Duties

PROBLEM: RECOMMENDATION:

-. Lack of proper segregation of duties. -Proper designation of duties to the employee

Ex. Having one employee do both jobs would be less expensive but

it also allows that single employee to easily pocket the cash paid by -Make known to the employees their job description through word of

the student. mouth.

- Lack of skilled employees. -Conduct training and seminars for the faculty and staff.

- Before the human resource hires a person they should assess and

evaluate the applicant if she/he is qualified for the job.

Enrollment records
PROBLEM: RECOMMENDATION:

- The system is left traditional and not computerized. Be proactive

- Innovate and enhance process flow of environment like computerized

way of encoding students’ information.

- To make sure the process and controls are working the way the school

wants them, conduct regular evaluation to determine whether the

propose developments are present and functioning.

- Redundancy of student’s information in the registrar’s office. - Require computer science students to develop database system.

- Hire Information Technology Specialist for system development.

Access Control

PROBLEM: RECOMMENDATION:

- Lack of proper security like CCTV cameras. Proper security to the documents they have.

-Acquire CCTV cameras to the place needed.

-The necessary documents must be keep in the safe place.

-Cashiering - One person should open envelopes containing checks, and another

person records the checks in accounting system.

  -One person should record cash received from students, and another

person creates statement of account for students.

Communication and Information

PROBLEM: RECOMMENDATION:

- No consistent WIFI availability for the student. Availability of WIFI for students to be used for academic purposes.

-The WIFI connection should not have passwords and social media

such as facebook, twitter, instagram, and youtube must be block to

ensure that the task by the students is for academic purposes only.

- They should purchase another WIFI that is accessible and must have

strong connection.

- No computer available for use in the library. - The management should allocate budget for the purchase of

computers.

- Update the operating systems of computer available.

Control Environment

PROBLEM: RECOMMENDATION:

- Lack of Transparency Develop ways for peer communication

- In order to build camaraderie, they should have annual team buildings and

gathering.

- They should have open forum.

- The institution is a centralized process. - Change centralized to Decentralized process.

- Put a collaborative system in place (acknowledge the of designing and

executing a system)

- For the purpose of developing the students, the institution does not - They should acquire facilities that will be used for the students.

provide state-of-the-art learning facilities.

  - Furnish and develop the facilities that need improvement.

 Being a great team player is one thing I learned when
doing group projects. On everyone’s perspective, it plays a
crucial role in implementing and fulfilling common goal
quicker and better in a team project. At first, I as originally
an introvert individual find it difficult to participate because
honestly, I prefer doing things alone than being with two or
more people. It is actually chaotic and burdensome when
one member of the group doesn’t take his/her responsibility
and task seriously.
 As I wasn’t expecting, Michelle and Rofanne were
both responsible with their task. The three of us
contributed to the fulfilment of this project. Although
this may not seem to be the best among the other
groups, the experiences, laughter and knowledge I
gained cannot be paid off with anything.
 With regards to the lessons I learned during discussions
on the entire semester, being an Internal Auditor as I have
imagined won’t be easy. Skills, knowledge and wholesome
attitude are essential in the accounting world. One has to
have ability to plan an organize work and sense of
responsibility in assuming leadership functions and
competency.
 Staying in CCSA for four years and learning all
accounting principles has developed professional
competence and social responsibility equipped with
Christian values as agents of change in local communities
in me. I, with everything I learned in this institution and
from the professional instructors I met, is ready to surmount
the new world I am about to come across.
 I learned how to be a responsible person in making the task
given. In this project you need to be resourceful because to the
company we choose is difficult to collect information to the
employees and is very hard for us. But if you work together as a
group you can do this project well. This project helped me to
enhance in making PowerPoint and especially in making
Microsoft word because some techniques or shortcut that I once
didn’t know but to the help of Ma’am Mosqueda I learned a lot.
 I learned as an internal auditor you need to know what is
right and wrong, and to have a capability to audit an
organization or a company. Because in the work place you
encounter a lot of problem but as an auditor you need to be
independent to an organization so that no fraud can happen.
And this project help me to know the control activities that we
need to observe in the work place and help me to know the
different standards and policies an auditor must know.
 And I learned that it is very important to have motivation to do
this project because without this attitude you cannot finish this
project. And I learned that it is not about grades why we are doing
these but it is all about the knowledge, the information and the
attitude while we are doing this project, because in the future this
knowledge we have is very useful especially in the work place
I learned how to become transparent to other people because of
the experience I have in my group that transparency is very
important to do the task given to you and to know the code of
ethics is very important.
 I remember the first day we started to work in our project and that is to
gather data or information about the organization that we choose. It’s funny
how we planned it and how we simply expect it to happen but it turn out not
that easy to interview some of our school faculty and staff and to be able to
catch up with them is hard especially when the information you want to get
from them is restricted and later on you realize that we choose unusual
organization and that is our school CCSA which is little to known and the
fact that were doing this project for internal Auditing which the school
doesn’t have is simply disgusting it’s like were putting puzzle in to pieces
together.
 In the process we got to learn a lot of step-by-step from the organizational
background, work ethics, policies, regulations and how the school systems work
and to compare this to internal auditing procedure and standard.
But most importantly I’ve learned in this project that you should follow
standard, protocols, or policies because first of all if you don’t have any of this
then there is no foundation in the organization and that would be chaotic as a
future accountant we should never take for granted every small details even how
minor it may seem we should have the organization skills, vigilance and being
organize is very important it will ensure that all the accounts or information are
always capable of quickly assessing any material you need and must all work
with integrity, be honest and trustworthy.
 I’ve personally realized that because even if how
smart or skilled you are if you don’t have this traits then
you’re not that effective or qualified as a future
accountant always stand what is right and that is what
makes you build a good communication to other.