Day 1: Wednesday, September 13, 2023 * 1:30PM – 4:45PM
Day 2: Thursday, September 14, 2023 * 1:30PM – 4:45PM
Day 3: Friday, September 15, 2023 * 1:30PM – 4:45PM
Day 4: Tuesday, September 19, 2023 * 9:00AM – 12:00NN
Day 5: Wednesday, September 20, 2023 * 9:00AM – 12:00NN
She was with COA for 31 years as an auditor assigned to various branches of government including DILG, Bureau of Fire Protection and NAPOLCOM among others. While at COA, she was seconded to international organizations as an international consultant to World Bank, Asian Development Bank and AusAid to monitor large scale projects in various countries.
She is the author of the Handbook on AFP Internal Auditors, 2017 and the Internal Audit Manual Province of Negros Occidental, 2019. She regularly lectures on Management Audit and Baseline Assessment Report and addressing COA challenges with the Armed Forces of the Philippines, Philippine Army, Philippine Navy and Philippine Airforce among many others. She is also a consultant at the Philippine Government Electronic Procurement System (PhilGeps).
The conduct of the Baseline Assessment of Internal Control System (BAICS) is required for all government agencies and its attached bureaus, LGUs, GOCCs, GFIs, GOCCs (including its subsidiaries), SUCs, LUCs, water districts, government hospitals, and government instrumentalities as mandated by the DBM. BAICS provides a starting point for internal audit strategic planning. It is an integral procedure in the internal audit cycle. BAICS must be carried out and implemented by the Internal Audit Unit (IAU) or Internal Audit Services (IAS). They must undertake BAICS on all Public Financial Management processes.
The knowledge gained from the results shall assist the Head of Agency or Office in strengthening the internal control system as embodied in the DBM circular 2020-8 dated May 26, 2020 on the Revised Philippine Government Internal Audit Manual (RPGIAM). BAICS is a critical component in strategic planning, creating a budget reform roadmap and action plan.
Strengthening the internal controls (starting with BAICS) is also required when one is to access funding from institutions including ADB, DOF, DILG, etc.
The BAICS aims to:
Participants will be guided on the activities to be performed including completion of an Agency Internal Control Document (AICD) and other relevant templates and forms, administration of an Internal Control Questionnaire (lCQ)/ lnternal Control Checklist (lCC), and verification of results through narrative notes, flowcharts, walkthroughs and test controls.
This training will be of great help in preparing a Baseline Assessment Report (BAR) needed by the Head of Agency and the organization.
Tools and templates to be utilized during the BAICS training:
1 – Agency Internal Control Documents (AICD)
2 – Internal Control Checklist/ Questionnaire (ICC/ ICQ)
2A – Validation of Controls
2B – Compensating Control Work Sheet (CCWS)
3 – Summary of Observations (SOB)
4 – Narrative Procedures (NP)
5 – Summary of Control Attributes (SCA)
6 – Walkthrough (WT)
7 – Test Controls (TOC)
8 – Interim Report (IR)
9 – Baseline Assessment Report (BAR)
10 – Control Universe (CU)
11 – Review of Other Reports (ROR)
12 – Tally Sheet (TS)
13 – Flowchart (FC)