REACTION PAPER Throughout the duration of my training at the Commission on Audit, particularly handling Field Work at the Land

and Transportation Office Audit Division, I have learned many great and resplendent things about how people do their respective careers in the real world, how different their lives are compared to students like me, and on how they manage to endure each day working the long hours. For 200 hours on the job, I may be able to say that it was not at all a very easy and lenient journey, lest of all the agonizing sentiments of working eight hours a day. I was all nave to the idea of working by myself, especially because I was a lone assignee to a field office. Typically, one would say that as long as one would hurry and do his or her job according to instruction, one would finish early and have no problem with the excruciating idea of solitary work. But as I started my job in the audit division, my viewpoint had changed entirely. All the things that had to do with audit were typically the basics that I have learned in school. What I have learned in school discussions has helped a lot in the application of theories, and relieved me to further understand how audit can be very imperative in ascertaining correspondence, asserting economic decisions and establishing benchmarks in government documents and other papers. Handling and cross-referencing different journals and ledgers, reconciling bank accounts, tracing official receipts, importing and encoding of accounts, and footing of real and nominal accounts were just some of the types of audit work that I have done on the job training. Often do these tasks become arduous, but when I finally got the hang of

them, they had become customary and mundane, yet fulfilling to have finished each job with utmost care and diligence. Through all these, I have learned to exercise caution, industry, hard work, trustworthiness, and a great deal of willpower to get the job done on time. Getting exposed to the audit working environment, I had also learned that my supervisors exercise competence, independence, and objectivity that are ought to be expected in the code of ethics. They duly practice these values in order to maintain the level of trust that the government and its people have duly commended upon each COA employee. It has been a high-water mark to be employed in COA, even for training, to be able to experience the degree of consciousness and honesty practiced by auditors and accountants in this field of work. Acquiring all of these information and experiences, I have grasped that what I have learned from my accounting subjects, predominantly AC 516 which is about Auditing Theory, has been very beneficial in the way I dealt with the work given to me. The practices on how to handle these forms and documents had been laid out and discussed methodically by my teachers before. Through time, application of the theories had been manageable because of the background that I had with the subject at hand. However, it had not all been monotonous and repetitive work for me. Despite having learned a lot from my supervisors, I can disclose that I may have imparted a little knowledge on my supervisors as well. While they are very cultured in what they do, taking in part of the fact that they are professionals in their field, the younger individuals are also experts when it comes to technology and gadgets. It has been a pleasurable

and amusing experience to be able to teach my supervisor on how to use new and upgraded applications in her newly-acquired laptop. Also, I had been able to impart on new subjects being taught in school that did not exist during their time. Exchanging and imparting knowledge and experiences has been one of the most notable instances I had while working in COA. Most importantly, I have built friendships and solid associations with my supervisors and other co-workers, which made each working day bearable and enjoyable. Through all these, I had my share of difficulties and problems. I had been physically, mentally, and emotionally exhausted from all the pressure that the training brought. But it was also largely due to the fact that my school schedule was literally exhausting. Balancing an MWF working schedule with morning-til-night TTh classes drained all the energy that I had, and sleep deprivation was one complication. Time management was another. Most of all, the contemplation of making three thesis proposals was beyond exhausting. It was all at oncegrueling. But all those set aside, I had survived the destitutions and proved myself triumphant in achieving the goal of finishing the training with contentment and a gratifying life-force. My on-the-job training has been successful, not only because I finished the required hours of work, but because I have learned and taken a lot out of the training. It has boosted my ego to be the best in whatever I decide to do, and had brought on more confidence in me to advance my goals in life. The school has been very virtuous with cultivating the students performance and work ethic, although I would like to advocate further improvements in the practicum program for the upcoming OJTs to look forward to. I would like to note the list of accredited companies that the department has. While

there are considerable numbers in the companies that take interns, there are still those who cannot apply for practicums because of slot deficiency. With regards to the respective practicum advisers, they should always be ready to assist their students in their requirements, visits and other obligations to answer different inquiries and concerns accordingly. Guidelines should be properly set out in order to avoid imposing burden to the students and to the advisers as well. Above all, the department should take action in regulating schedules that would adapt to students well. Our schedules had proved to be strenuous and unbearable at times, mostly because of study-work conflict. For future trainees and students about to enroll in the practicum subject, it is always best to keep a confident and strong-minded approach in getting ready for this program. Preparation for duty is always a must to be able to achieve in finishing the work at-hand, and diligence is a key factor to accomplishment. As an accounting student, you should be competent, transparent, responsible and objective in training. Other people are supposed to entrust upon you a job that will not put the company at stake. Naturally, supervisors expect the best in every trainee so you should never let their expectations down. But it is also not just about all the work. Take the time to establish friendships in the workplace and mingle with co-workers. This would surely make up for a light and pleasant working environment. Primarily, in the mantra of students of the University of San Carlos, as a Carolinian, what you know, you apply justly and honestly. What you do not know, you should seek to learn. What you do not have, you endeavor to acquire, and what you have, you share.