Beruflich Dokumente
Kultur Dokumente
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
1st Year
1st Semester 2nd Semester
Code Course/s Duration Course/s Duration
Code
(day/s) (day/s)
Orientation
Overview of Government
101 (includes “Instilling COA Core 4 AA101 3
Accounting
Values”)
Code of Conduct for Internal Control System
Government Auditors &Code (with JET and is a priority
102 2 AA102 4
of Ethical Standards for training before attending
Government Employees other auditing courses)
Audit of Government
Personality Development Expenditures
103 4 AA103 (with JET and is a priority 4
Course
training before attending
other auditing courses)
LEVEL II (SG 15-19)
(State Auditors I & II, Planning Officer III, Acct. III, AAs
LEVEL I (SG 1-14) and AOs performing accounting and/or auditing
functions and other equivalent positions within the SG
bracket)
2nd Year
Cash Examination
(with JET and is a priority training
AA104 5 AA107 Audit of Revenues 3
before attending other auditing
courses)
Audit Evidence and Working 201 Basic Communication 2
AA105 4
Papers
AA106 Analysis of Financial 3 202 5
Basic ICT
Statements
LEVEL II (SG 15-19)
3rd Year
Integrated Results and Risk- Computer-Assisted Audit
Based Audit-IRRBA (with JET 8 Techniques
AA201 AA204 3
and is a pre-requisite for (with JET )
attending IRRBAS )
International Standards of
Supreme Audit Institutions
Performance/VFM Audit
AA202 (ISSAI) and Philippine Public 3 AA205 5
(with JET)
Sector Auditing Standards
(PSAS)
1
International Public Sector Law on Procurement (RA
Accounting Standards (IPSAS) 9184) and Philippine
and International Financial Bidding Documents
AA203 4 AA206 3
Reporting Standards (IFRS) (a pre-requisite for
attending Guide on Audit
of Procurement)
LEVEL III (SG 20-25)
LEVEL II (SG 15-19) (State Auditors III & IV, Chief Accts. and other
equivalent positions within the SG bracket)
4th Year
Audit of Plant, Property and Finding and Living the Core
AA207 3 301 2
Equipment Values
Writing the AOM and the
AA208 4 302 GAD Awareness 2
Annual Audit Report
Supervisory Development Guide in the Audit of
EX201 5 AA301 4
Course Procurement
LEVEL III (SG 20-25)
5th Year
Integrated Results and Risk-
Quality Assurance Review
AA302 Based Audit System (IRRBAS) 5 AA305 5
(with JET )
(IRRBA is a pre-requisite)
GAD Planning, Budgeting
Audit of Foreign Assisted
AA303 3 AA306 and Auditing 2
Projects and Public Debt
(with JET )
Information Systems Audit Course on Managing Self
AA304 10 EX301 5
(with JET) (SEDP Module)
LEVEL III (SG 20-25) LEVEL IV (SG 26-31)
6TH Year
Revised Rules on Settlement
of Accounts(RRSA) and Course on Managing Work
LE 303 2 EX402 5
Revised Rules of Procedures of (SEDP Module)
COA (RRPC)
Course on Social
Course on Managing People
EX302 2 EX403 Responsibility (SEDP 5
(SEDP Module)
Module)
Course on Policy Formulation
Advanced Management
EX401 and Development (SEDP 5 EX404
Courses:
Module)
NOTES:
− Personnel are allowed only a maximum of 6 courses in a year which is about 3 trainings in a
semester
− Advanced Management Courses refer to any training or seminars for senior executives that
may be offered by the PIDS or other accredited training institutions other than those offered
under the LTP.
2
grooming;
• project a personality that delivers positive results;
• show the credibility that comes with his/her position;
• demonstrate courtesies in dealing with clients,
superiors, peers and staff;
• identify appropriate and inappropriate decorum;
• show the proper way to meet and greet people in
business and social occasions;
• manage professional and personal interactions; and
• create personal action plans to ensure performance.
FUNCTIONAL COURSES
AA101 Overview of This course is designed for COA auditors to have adequate
Government knowledge of the new government accounting system.
Accounting System
It covers discussion of the budget process and accounting
operations involving the accounting of appropriations, allotment
income and collection, expenditures and disbursements.
Participants are also taught how the Trial Balance and the Financial
Statements are analyzed.
Course Objectives:
AA102 Internal Control This course is to assists the auditor in the evaluation of internal
System controls of the auditee and recommends improvements thereon.
It also focuses on financial audits in line with the 3rd standard of
field work, which requires auditors to determine the degree of
reliance they can place on the system as a basis for determining
the extent of their substantive tests.
Course objectives:
AA103 Audit of Government This course will enable participants to understand the systems
Expenditures adopted in government expenditures. It focuses on the various
accounting and auditing requirements, rules and regulations
4
pertaining to the disbursements of funds, particularly those
covering personal services, traveling expenses, procurement of
supplies and materials, repairs and maintenance of motor vehicles
and government facilities, capital outlay and other forms of
expenditures. It likewise focuses on the appropriation and fund
allotment system of the government. To avoid unnecessary
suspensions and disallowances in audit, auditors are exposed to
different situations through case studies which will also be used to
reinforce the lecture discussion.
Course Objectives:
AA104 Cash Examination This course provides the participants the knowledge and skills in
the audit of cash. Case studies are used to simulate the scenario of
auditing the cash account to develop in the participants the skills in
applying techniques to identify irregularities and detect fraud in
the handling of cash. During workshops, outputs of participants will
be processed and inputs on laws, rules and regulations related to
audit of cash shall be provided. They shall be required to perform
the actual conduct of cash examination through job execution test
(JET)
Course Objectives:
AA105 Audit Evidence and In this course, the participants will be provided with an
Working Papers understanding of the types and standards of audit evidence. They
will also learn the methods to obtain evidence needed to support
their reports and meet professional standards.
Course Objectives
Course Objectives:
FUNCTIONAL COURSES:
AA201 Integrated Results This seminar aims to integrate the different COA audit services
and Risk-Based such as Financial and Compliance Audit, Agency-based Value-for-
Audit-IRRBA Money Audit, Government-wide and Sectoral Performance Audit
and Fraud Audit into a common results-based audit approach.
Lecture and case analysis/exercise shall be employed in the
conduct of the seminar.
Course Objectives:
AA202 International This course provides participants knowledge about the basic
Standards of prerequisites for the proper functioning and professional conduct
Supreme Audit of Supreme Audit Institutions and the fundamental principles in
Institutions (ISSAI) auditing of public entities. It emphasizes the benefits and values to
and Philippine Public be derived from using the International Standards of Supreme
Sector Auditing Audit Institution (ISSAI) with the end in view of increasing
Standards (PSAS) awareness of the ISSAIs in public sector auditing as well as
implementing its framework. The knowledge gained from the
course will help enhance uniform quality of audit work across all
the operating sectors in the Commission on Audit and enhance
credibility and professionalism of state auditors.
Course Objectives:
AA203 International Public This course discusses the features of IPSAS and the convergence
Sector Accounting of IPSAS with the IFRS. Using real-world examples and case
Standards (IPSAS) studies, it provides a comprehensive look at the complex issues
and International involving IPSAS. Coverage includes the transitional provisions in
Financial Reporting IPSASs. Strategies and guidance for establishing IPSASs
Standards (IFRS) accounting policies are also discussed. Likewise, topics on
International Financial Reporting Standards (IFRS) are also
included.
7
Course Objectives:
AA204 Computer-Assisted This seminar provides learners with the concepts on the Basic
Audit Techniques Maintenance for Notebook/Laptop Computers and Managing the
(CAATs) Windows Explorer. It also equips the participants with the ability
to create advanced spreadsheets using the full range of Microsoft’s
tools and features. Further, modules on how to create more
sophisticated documents and how to incorporate graphics, tables,
borders, lists and sections are also included. Participants will also
be equipped with the skill on how to speed up the creation of
documents; how to ensure accuracy using the proofreading and
productivity tools; how to analyze and manipulate data and to
share workbooks in a team workgroup environment. They will also
learn how to audit and analyze data using outlines and Pivot
Tables.
Course Objectives:
AA205 Performance/VFM This course is designed for auditors and those of other disciplines
Audit whose expertise are necessary in the conduct of Value-for-Money
(VFM) audit. Participants are introduced to the four phases of VFM
audit. The discussions are designed to help participants assess the
extent of agency operations, whether they operate efficiently and
effectively with due regard to economy.
Course Objectives:
8
• prepare appropriate working papers;
• develop audit findings and conclusions; and
• render the necessary report on VFM audit.
AA206 Law on This course explains the amendments and new policies issued by
Procurement-RA the Government Procurement Policy Board (GPPB) in connection
9184 and Philippine with the procurement act. It discusses the bidding documents
Bidding Documents specific for each procurement (goods and services, infrastructure
projects and consulting services). The Philippine Bidding
Documents that are used by the Bids and Awards Committee,
particularly in the procurement of goods, infrastructures projects
and consulting services, as well as the procurement processes
involved are extensively discussed.
Course Objectives:
AA207 Audit of Plant, This seminar enhances working knowledge on the tools and
Property and techniques applicable in the area of auditing plant, property and
Equipment equipment.
Course Objectives:
AA208 Writing the AOM and The COA Audit Framework is described to show participants the
Annual Audit Report magnitude of the Commission’s mandate and to put into context
its reportorial function. Then the participants review the theories
and basic concepts in writing the annual audit report. An important
aspect of audit report writing pertains to the findings, conclusions
and recommendations and the formulation of audit opinion. These
aspects of the auditor’s work are given emphasis.
Course Objectives:
AA301 Guide in the Audit of This seminar/workshop is designed to guide the auditors in the
Procurement “evaluation of compliance with the requirement of applicable laws,
rules and regulations” which is a component of their “auditorial
review”; review of “bidding procedures, necessity and validity of
other alternative modes of procurement and manner of award to
the winning bidder/contractor and such other relevant
requirement provided in RA 9184 and its implementing rules and
regulations. Review of actual bidding documents shall be done
during the seminar.
Course Objectives:
AA302 Integrated Results This seminar describes and employs the use of software for IRRBA.
and Risk-Based Audit
System-IRRBAS Course Objectives:
AA303 Audit of Foreign This course aims to equip auditors with a good understanding of
Assisted Projects and foreign-assisted projects (FAPs) and public debt to enable them to
Public Debt conduct effective audit work.
Course Objectives:
AA304 Information Systems This course is designed to equip the auditors assigned in agencies
Audit with computerized systems audit capability and allow them to
meet the challenges of IT in government operations, particularly
the processing of financial transactions which has considerable
impact on the presentation of financial statements.
It covers a wide array of topics from the latest ICT trends, database
planning and design, concepts of Relational Database Management
Systems (RDBMS), and the corresponding audit and control
concerns for these technologies available in the market.
Course Objectives:
11
involved in policy formulation and development. Thus the course
includes sessions discussing the COA Action/Policy Paper as a
requirement for the Program, Policy Science and Methods and
Statistics.
EX402 Course on Managing This component of the previous Senior Executive Development
Work (SEDP Module) Program provides the structure for senior executives to examine
their attitudes towards their work and career. It provides them
with the opportunity to identify their career path and the actions
they have so far taken to reach their goals. The module will also
help these supervisors realize the impact of their personal behavior
on their subordinates. Collectively, the courses will provide
knowledge, skills and attitudes towards re-framing their outlook,
revitalizing and renewing their commitment and charting their
directions towards continuing personal growth and professional
development. The sessions include Decision Management/Creative
Problem Solving, Change Management, and Time and Priority
Management
EX403 Course on Social Executives must devise strategies for dealing effectively with
Responsibility (SEDP factors that impede change. Today they face another important
Module) question on whether the organization has some responsibility that
goes beyond actions that merely increase achievements of
organization’s objectives. Thus, this component of the Program,
COA on Social Responsibility, focuses on Public Ethics and
Accountability, Financial Management, Philippine Administrative
System and COAns and Society.
EX404 Advanced Courses that will address enhancing senior aspects of management
Management and leadership in greater depth and with a strategic perspective. It
Courses includes Programmes that will complement functional
understanding with a holistic approach that builds judgment in
their specific contexts and enhance individual and organizational
performance or outcomes.
13
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
1st Year
1st Semester 2nd Semester
Code Course/s Duration Code Course/s Duration
(day/s) (day/s)
Orientation
Personality Development
101 (includes “Instilling COA Core 4 103 4
Course
Values”)
Code of Conduct for
Government Auditors &Code
Civil Service Laws and
102 of Ethical Standards for 2 LE101 2
Regulations
Government Employees
Investigative Forensic
Accounting
LE 202 Statutory Construction 2 LE204 2
1
LEVEL III (SG 20-25)
(Special Investigators IV, Attys. IV and V and
LEVEL II (SG 15-19) Administrative Officers performing legal support
functions and other equivalent positions within the
SG bracket)
th
4 Year
Law on Procurement (RA 9184)
Finding and Living the Core
AA 206 and Philippine Bidding 3 301 2
Values
Documents)
Supervisory Development
EX201 5 302 GAD Awareness 2
Course
LEVEL III (SG 20-25)
5th Year
Revised Rules on Settlement of
Accounts(RRSA) and Revised
LE301 Pre Trial and Trial Techniques 3 LE303 2
Rules of Procedures of COA
(RRPC)
Course on Managing Self (SEDP
LE302 Updates on Remedial Law 3 EX301 5
Module)
LEVEL IV (SG 26-31)
(Attorneys VI, Directors II, III & IV, Assistant, Commissioners, Commissioners, Chairperson and other
equivalent positions within the SG bracket)
6th Year
Course on Managing People EX402 Course on Managing Work
EX302 5 5
(SEDP Module) (SEDP Module)
EX401 Course on Policy Formulation and EX403
Course on Social Responsibility
Development 5 5
(SEDP Module)
(SEDP Module)
EX404 Advanced Management Courses:
NOTES:
− Personnel are allowed only a maximum of 4 courses in a year which is about 2 trainings in a semester
− Advanced Management Courses refer to any training or seminars for senior executives that may be
offered by the PIDS or other accredited training institutions other than those offered under the LTP.
2
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
301 Finding and Living the Core Values 2 AA304 Information Systems Audit 10
5th Year
2 TBD
EN301 Appraisal of Real Properties EN303
Course on Managing Self 5
EN302 TBD EX301
(SEDP Module)
1
LEVEL IV (SG 26-31)
6th Year
Course on Managing People 5 Course on Managing Work
EX302 EX402 5
(SEDP Module) (SEDP Module)
Course on Policy Formulation and Course on Social Responsibility
EX401 5 EX403 5
Development (SEDP Module) (SEDP Module)
EX404 Advanced Management Courses
NOTES:
− Personnel are allowed only a maximum of 4 courses to attend in a year which is about 2 trainings in a semester
− Advanced Management Courses refer to any training or seminars for senior executives that may be offered by the PIDS or other
accredited training institutions other than those offered under the LTP
2
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
2nd Year
1
LEVEL III (SG 20-25)/ LEVEL IV (SG 26-31)
5th Year
Understanding Network Course on Managing People
IT302 4 EX302 5
Infrastructure (SEDP Module)
Course on Managing Self Course on Policy Formulation
EX301 (SEDP Module) 5 EX401 and Development (SEDP 5
Module)
LEVEL IV (SG 26-31)
6th Year
Course on Managing Work
EX402 5 EX404 Advanced Management Courses:
(SEDP Module)
Course on Social Responsibility
EX403 5
(SEDP Module)
NOTES:
− Personnel are allowed only a maximum of 4courses to attend in a year which is about 2 trainings in a semester
− Advanced Management Courses refer to any training or seminars for senior executives that may be offered by the PIDS or other
accredited training institutions other than those offered under the LTP
2
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
1
Module)
LEVEL IV (SG 26-31)
6th Year
Course on Managing Work Advanced Management
EX402 5 EX404
(SEDP Module) Courses:
Course on Social
EX403 Responsibility 5
(SEDP Module)
NOTES:
− Personnel are allowed only a maximum of 4 courses to attend in a year which is about 2 trainings in a semester
− Advanced Management Courses refers to any training or seminars for senior executives that may be offered by the PIDS or
other accredited training institutions other than those offered under the LTP
2
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
1
LEVEL III (SG 20- 25)
4th Year
Employee Discipline, Career Counseling and
HR302 Counseling and Grievance 3 HR303 Management and 2
Handling Succession Planning
Employee Discipline,
HR302 Counseling and Grievance 3 HR304 Retirement Planning 1
Handling
LEVEL III (SG 20- 25) LEVEL IV (SG 26-31)
th
5 Year
HRM Systems for Planning Course on Managing People
HR305 5 EX302 5
for People Management (SEDP Module)
Course on Policy
Course on Managing Self Formulation and
EX301 5 EX401 5
(SEDP Module) Development (SEDP
Module)
LEVEL IV (SG 26-31)
6th Year
Course on Managing Work Advanced Management
EX402 5 EX404
(SEDP Module) Courses:
Course on Social
EX403 Responsibility 5
(SEDP Module)
NOTES:
− Personnel are allowed only a maximum of 6 courses to attend in a year which is about 3 trainings in a semester
− Advanced Management Courses refer to any training or seminars for senior executives that may be offered by the PIDS or other
accredited training institutions other than those offered under the LTP
2
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines
NOTES:
− Personnel are allowed only a maximum of 5 courses to attend in a year which is about 2 trainings in a semester
− Advanced Management Courses refer to any training or seminars for senior executives that may be offered by the PIDS or other
accredited training institutions other than those offered under the LTP
2
Annex 6
1
Annex 6
2
Annex 6
AD301 TBD C - - - -
AD302 TBD C - - - -
(NOTE: Plus 2 Managerial Courses, EX 301-302, see below)
HR 301 Program on Awards and Incentives for Service Excellence(PRAISE) C - - - -
HR 302 Employee Discipline, Counseling and Grievance Handling C - - - -
HR 303 Career Counseling and Management and Succession Planning C - - - -
HR 304 Retirement Planning C - - - -
HR 305 HRM Systems for Planning for People Management C - - - -
(NOTE: Plus 2 Managerial Courses, EX 301-302, see below)
PD 301 Basic Methods of Policy Research and Development C - - - -
PD 302 Policy Technical Writing C - - - -
PD 303 Facilitation Skills for Resource Persons and Process Observers C - - - -
PD304 Conducting Focus Group Discussions (FGDs) c - - - -
(NOTE: Plus 2 Managerial Courses, EX 301-302, see below)
FOR MANAGERIAL/EXECUTIVE COMPETENCIES
Supervisory Development Course
EX 201 (for SG 18 and above and is designated as Section Chief/Audit Team Leader, Unit Head and other equivalent C - - - -
supervisory responsibility )
EX 301 Course on Managing Self (SEDP Module) C - - - -
EX 302 Course on Managing People (SEDP Module) C - - - -
EX 401 Course on Policy Formulation and Development (SEDP Module) C - - - - -
EX 402 Course on Managing Work (SEDP Module) C - - - -
EX 403 Course on Social Responsibility (SEDP Module) C - - - - -
LEGEND:
*D – Decentralized; C-Centralized
AA – Accounting and Auditing; LE- Legal; EN – Engineering; EX – Executive; AD – Administrative;
GS – General Services; IT – Information Technology; PD – Professional Development;
JET – Job Execution Test; PTE - Post Training Evaluation; Proj – Action Policy Paper/Outreach Project