A. Capacity-Building Training (CBT) on the RPGIAM

The RPGIAM CBT is intended for internal auditors of government agencies in the Executive Branch to build their capabilities in the operationalization of their internal audit functions based on the RPGIAM. Particularly, it aims to provide internal auditors with the foundational skills on the following:

• Principles and concepts of internal control;
• Concepts and standards of internal audit, and the organization of a unit for the purpose;
• Undertaking strategic and annual work planning for internal audit;
• Scope and process of internal audit; and
• Conduct of compliance audit.

The training is currently delivered through a blended learning approach with synchronous methodology as the primary mode of the training, via Zoom, DBM’s Learning Management System, and other online tools/applications.

The training consists of five (5) modules delivered in ten (10) technical sessions, with two (2) additional sessions for the technical run and welcome ceremony, and the integration and closing ceremony. Various activities such as lectures, group exercises and presentations, and other learning and development (L&D) activities are also undertaken during the training.

Schedule of RPGIAM CBTs:

B. Training of Trainers (ToT) on Internal Control and Internal Audit in the Philippine Public Sector

The ToT is being conducted as part of the Recognition Program for Resource Persons, to equip the potential resource persons (RPs) with supplemental knowledge and necessary skills, tools, and techniques to make them effective and efficient RPs—face to face and virtually, and elevate their readiness and competencies as RPs. Said activity includes sessions for additional technical topics, as well as presentation, facilitation, and other soft skills.

After the conduct of the ToT, it is expected that those who passed the evaluation will be added to the roster of DBM-recognized resource persons on public sector internal control and internal audit, pursuant to DBM Circular Letter No. 2021-9 dated 14 October 2021.

As of 31 July 2024, the following activities have been conducted:

C. Roll-out Trainings on the IAM for LGUs, 2023 Edition

In partnership and close collaboration with the Association of Local Budget Officers (ALBOs)/League of Local Budget Officers (LLBOs) in the region, the DBM, through the SPIB and Regional Offices (ROs) concerned, is pursuing the conduct of a two-phased roll-out of the IAM for LGUs, 2023 Edition, through the implementation of a three-day training program for key LGU officials and personnel across all the regions in the country. This aims to facilitate the widest dissemination and adoption of said manual in the efficient and effective operationalization of internal audit functions and institutional arrangements in the local governments of provinces, cities and municipalities, thereby enhancing their public financial management (PFM) systems. By equipping LGU officials and personnel with essential knowledge and skills related to public sector internal auditing, this roll-out training reinforces integrity, accountability, and good governance at the local level.

The roll-out of the IAM for LGUs, 2023 Edition consists of two (2) phases: Phase 1 is aimed at equipping the participants with foundational knowledge on internal control and internal audit principles; and Phase 2 seeks to deepen the targeted participants' understanding of internal audit functions and practices in a public sector setting, enabling them to conduct more rigorous assessments and audits within their respective LGUs.

C.1. Phase 1 Roll-out of the IAM for LGUs, 2023 Edition

This phase consists of a three-day training on internal control, internal audit, and other PFM matters to be participated in by the following LGU personnel: (i) Local Chief Executives; (ii) Presiding Officer and members of the Local Sanggunian; (iii) Department/Office heads and/or staff; (iv) LGU internal auditors and/or staff; (v) Local Finance Committee members (Local Budget Officer, Local Treasurer, Local Planning and Development Coordinator/Officer); (vi) Local Accountants; and (vii) other elected officials and interested officials/employees who are PFM practitioners. The following topics are being covered in Phase 1:  

1. Principles and concepts of internal control; 
2. Context of the roles and responsibilities of different key players on internal control; 
3. Accountabilities in terms of supervision;  
4. Principles and concepts of internal audit; 
5. Organizing an internal audit unit; and 
6. Framework and approaches to local budget, including case digests and related matters.  

Schedule of the Phase 1 roll-out trainings on the IAM for LGUs, 2023 Edition, per region (as of 23 July 2025):

C.2. The Phase 2 Roll-out of the IAM for LGUs, 2023 Edition

This phase consists of a three-day training on internal audit essentials, including strategic and practical approach to the appraisal of internal controls, baseline assessment of the internal control system (BAICS), and rules on evidence. While this training is primarily intended for the (i) LGU internal auditors or (ii) staff tasked to undertake internal audit functions, other LGU officials and personnel, like the (iii) Local Chief Executives, (iv) Presiding Officer and members of the Local Sanggunian, (v) Department/Office heads and/or key staff, (vi) key PFM practitioners in the LGU, and (vii) interested participants who completed the Phase 1 IAM roll-out are also highly encouraged to attend the training. It will specifically include the following topics:

1. Refresher on the Fundamentals of Internal Control and Internal Auditing
2. Overview of the Conduct of the BAICS
3. BAICS Tools, Techniques, Analysis, and Reporting
4. Conduct of Compliance Audit with Focus on the Procurement Process
5. Rules on Evidence  

Schedule of the Phase 12 roll-out trainings on the IAM for LGUs, 2023 Edition, per region (as of 23 July 2025):

D. Other Capacity Development Interventions on a Per-Request Basis

The DBM-SPIB, on a per-request basis, organizes and facilitates the conduct of agency-specific learning and development interventions, such as the one-day learning session on internal control and internal audit and the three-day training-workshop on the BAICS, with details as follows:

• The learning session consists of a half-day lecture on the principles and concepts of internal control based on the NGICS, and another half-day lecture on the principles and standards of internal auditing based on the RPGIAM or IAM for LGUs, 2023 Edition. It may be participated in by the agency head, senior officials, heads of offices/units, internal auditors, and other key members/personnel of the agency considering their roles and responsibilities on internal control and internal audit.
• On the other hand, the BAICS training-workshop is intended for the internal auditors, specifically to equip them with knowledge and skills on the process of conducting such baseline assessment and its relevance to the formulation of the internal audit strategic plan. The three-day training combines lectures and workshops, emphasizing a hands-on approach to allow the participants to have a more practical application of the theoretical concepts. All internal auditors, especially those who have not yet attended the RPGIAM CBT or similar intervention, are strongly advised to attend the learning session on internal control and internal audit prior to their participation in the BAICS training-workshop.

The agency may also request to tap a DBM-recognized RP, to be engaged in their own activities/events on internal control or internal audit, subject to prior authorization from the DBM, through the SPIB.

For further inquiries or concerns, you may contact the DBM-SPIB’s Internal Control Management Division (ICMD) through any of the following means:

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(02) 8657-3300 local 1224 and 1226

2/F DBM Building I, Gen. Solano St., San Miguel, Manila