Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Office of the Vice President for Academic Affairs
COLLEGE OF ACCOUNTANCY & FINANCE

CAF Virtual Campus

Online Summer Class
ACCO 20163
Governance, Business Ethics, Risk Management, and Internal Control
Student Information Bulletin 1
June 1, 2020

Introduction

One of our guiding principles is to provide access to excellence however, enabling student success
becomes a challenge in the shift to online learning1 mode. To help students meet their fullest potential,
it is imperative that students be provided with an environment that focuses on giving them flexibility and
versatility.

Overview of the Summer Program

The goal is to engage students in flexible learning2 which is a combination of online asynchronous and
synchronous learning activities3. To help the students meet their fullest potential under the online
learning setting , the following guidelines are to be observed (1 ) the teacher acting as a guide, (2) allow
the student’s natural curiosity to direct his/her learning, and (3) promote respect for things and all people.

Learning Facilitator
Venue
Instructional Materials
Collaboration Opportunities
Other services
Virtual Classroom
Teachers as subject matter experts
Home
Produced by teachers and academic Heads
Once in a while/ designed by students
Guidance counseling sessions depending on the schedule that will be
provided by the University’s Guidance Counseling Office

It is to be noted that the teacher’s role is to guide, providing access to information rather than acting as
the primary source of information. In self- directed learning, students’ search for knowledge is met as
they learn to find answers to their questions hence they should be provided with opportunities to discover
for themselves and practice skills in real life situations. To realize this, students will be provided with

1
Online learning refers to education delivered through the internet.
2
Flexible learning refers to the ability to customize one's pace, place and mode of learning.
3
asynchronous and synchronous learning activities refer to two modes of online learning. Synchronous activities
happen in real-time. Asynchronous activities are online learning activities that students can do on their own and at
their own pace, within a reasonable time frame.

1
 Republic of the Philippines
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
Office of the Vice President for Academic Affairs
COLLEGE OF ACCOUNTANCY & FINANCE
access to hands-on activities and allow them adequate time and space to use materials that reinforce the
lessons being studied.

Daily Schedule

In this schedule, the focus is on the students’ learning time rather than the students’ contact time with
the teacher. The time reflected is the projected time (minimum) that a student needs to “be on task” in
order to acquire the learning outcomes for the course. The task may include listening to a live or
prerecorded lecture, reading reference material, participating in a discussion (zoom, Fb live), working on
an individual task, interacting with peers for a group project, or taking an assessment.

Daily Schedule
Monday Tuesday Wednesday Thursday Friday
7:30-10:30 BSA 2-3 BSA 2-3 BSA 2-3
10:30-1:30 BSA 2-2 BSA 2-2 BSA 2-2
2:00-4:00 Consultation Consultation Faculty
Meeting
4:00-5:00 Break Break Break
3:00-6:00 BSA 2-1 BSA 2-1 BSA 2-1
6:00-9:00 Submission of Submission of Submission of
Assigned task Assigned task Assigned task
for the week for the week for the week

Student’s Activity- Week 1/ Module 1

Week/ Topic Course Objectives Suggested Activities
Module
1 Introduction to Internal Define Internal Audit Online lecture
Auditing
 Definition of Internal Differentiate Internal audit Readings
Auditing from Operations Audit and
 Internal vs External Financial Audit Collaborative discussion
audit
1 Types of Internal Audit Identify and describe the Working on an individual
Engagements assurance and consulting task
 Assurance and services provided by internal
Consulting audit activity Taking an assessment
 Operational , Financial
and Compliance
1 Mandatory Elements of the Describe the nature of Reference:
International Professional consulting services https://qaeioub.blogs
Practices Framework pot.com/

2
 Republic of the Philippines
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
Office of the Vice President for Academic Affairs
COLLEGE OF ACCOUNTANCY & FINANCE
 Definition of Internal Enumerate the core
Auditing principles for the
 The Core Principles for Professional Practice of
the Professional Internal Auditing
Practice of Internal
Auditing Enumerate the principles
 Code of Ethics and expectations governing
 International the behavior of individuals
Standards for the and organizations in the
Professional Practice conduct of internal auditing.
of Internal Auditing
Describe ISPPIA

Current developments in the

internal audit standards,
procedures and techniques

Uploaded learning content and activities will be made available for those who will not be able to join live
virtual classes.

Delivery of Learning
The delivery of learning will be in a modular manner, where each module corresponds to a particular
competency. An appropriate form of assessment will be given after each module to assess the level of
students’ understanding before proceeding to the next module. After completing all modules,
integration of content and assessment across the year level will be employed.

Assessments
Students will be given feedback in their conduct in the online courses. Aside from the traditional
formative and summative tests to be given to the students, project-based assessments which are based
on real world challenges and problems will be administered to further develop the students’ analytical
and critical thinking.

Student Conduct/Behavior in the Virtual Campus

All existing University and College rules and regulations will still be observed at all times, including in the
online learning setting. Adherence to Republic Act No. 10627, otherwise known as the Anti-Bullying Act
of 2013 is also expected to prevent or manage cases related to cyberbullying.