By: The Systems and Productivity Improvement Bureau (SPIB)
Around 12 learning and development activities on internal control and internal audit were conducted in 2023.
1. Batches 6, 7, 8, and 9 of the Capacity-Building Training (CBT) on the Revised Philippine Government Internal Audit Manual (RPGIAM) Training
February-March, May-June, August-September, November-December 2023 | Zoom
As part of the ongoing roll-out of the RPGIAM, the DBM, through the SPIB, conducted four (4) batches of RPGIAM training in 2023. Said series of training is part of the DBM’s effort to strengthen the internal control systems in the government, especially with respect to the conduct of internal audit as a key part thereof.
Government-owned or -controlled corporations (GOCCs) were prioritized in these batches, while certain departments, state universities and colleges (SUCs), other agencies, and ministries of the Bangsamoro Autonomous Region in Muslim Mindanao were included to maximize the number of agencies to be trained and capacitated.
With the series of the RPGIAM training being conducted by the DBM, a total of 508 internal audit practitioners have been trained and capacitated on the RPGIAM.
2. 2023 Recognition Ceremony on the National Guidelines on Internal Control Systems (NGICS) and RPGIAM
February 2023 | DBM Multi-Purpose Hall
Expanding the existing roster of recognized RPs, 10 additional RPs–who successfully completed the first four (4) phases of the Recognition Ceremony pursuant to DBM Circular Letter (CL) No. 2021-9–were recognized. With the conferment of recognition, the pool of RPs has increased by about 59% or more than half of the current roster.
As of 2023, there are 28 recognized RPs, most of whom are internal audit practitioners. CL No. 2023-6 confirms the list of recognized RPs on the NGICS and RPGIAM.
3. Executive Briefing and Training-Workshop on the BAICS for the Cebu Port Authority (CPA)
June 2023 | Cebu City
Apart from the regular RPGIAM roll-out conducted by the DBM, special requests from agencies for agency-focused and tailor-fitted learning and development activities were accommodated and highly supported by the DBM, as part of the ongoing efforts of the Department to remain steadfast in supporting government agencies as they strengthen and institute reforms for their internal control systems and internal audit practice.
The Executive Briefing on the NGICS and RPGIAM was held on June 20, 2023 and participated in by 39 CPA senior officials and personnel holding supervisory positions, including the Chairman of the CPA Audit Committee, three (3) CPA Commissioners, Department Managers, and Division Managers. They were provided with an invaluable opportunity to deepen their understanding of their accountabilities in terms of supervision, and were further enlightened about the intended functions and significance of the CPA's internal audit unit (IAU).
Meanwhile, the training design on the seminar-workshop on the BAICS was pilot-tested with the CPA, which was conducted in three (3) days from June 21-23, 2023.
4. Executive Briefing for Department Secretaries/Heads of Agencies/Members of Governing Board/Audit Committees and Senior Officials of Agencies
July 2023 | Zoom
As a complementary effort to the CBT, the DBM conducted a series of executive briefings on the NGICS and the RPGIAM on July 19, 21, 26, and 28, 2023.
Said executive briefings aimed to establish the context of the roles and responsibilities of the principal of the IAU and senior officials/top management of agencies concerned on internal control, and deepen their understanding and appreciation of their accountabilities in terms of supervision, as well as apprise them of the intended functions of the IAU, i.e., assist the Department Secretary/Head of the Agency and Governing Board/Audit Committee in the conduct of a separate evaluation of a sound internal control system that will ultimately help the agencies promote effective, efficient, ethical, and economical operations in government.
It was participated in by approximately 660 department secretaries, head of agencies, and board of directors/members of audit committees and senior officials from about 140 departments/agencies/SUCs/GOCCs.
5. Management Briefing and Training-Workshop on the BAICS for the Philippine Economic Zone Authority (PEZA)
August-September 2023 | Pasay City
Upon the invitation of the PEZA, the DBM, through the SPIB, conducted a management briefing on the NGICS for the PEZA officials on August 24, 2023, and a training-workshop on the BAICS for the PEZA internal auditors on August 29, August 31, and September 6, 2023.
The BAICS training-workshop capacitated the PEZA internal auditors on understanding the process of conducting a BAICS and its relevance to the formulation of a three-year Strategic Plan; formulating and administering an Internal Control Questionnaire for purposes of documenting and understanding the internal control system of the agency; and drafting a Baseline Assessment Report.
6. Harmonization and Strengthening of Internal Audit within the Department of Agriculture (DA)
September 2023 | Tagaytay City
To enhance the competencies of its internal auditors and other personnel from its bureaus, and regional and field offices relative to the institutionalization of the internal audit function, the DA organized an activity centered around the theme, “Harmonization and Strengthening of Internal Audit within the DA.” This initiative aimed at institutionalizing and operationalizing the internal audit function throughout the department, emphasizing the need for harmonized practices across various levels and locations.
7. Internal Control and Internal Audit Tracks under the Public Financial Management (PFM) Competency Program (PFMCP)
September-October 2023
As part of the DBM’s continuing efforts to promote transparency, accountability, and good governance in the management of public funds, the PFMCP was launched by the DBM - Advocacy, Communications and Training Service (ACTS), allowing PFM practitioners from oversight and spending agencies to enhance their technical competencies. Among the PFMCP tracks include the Principles of Internal Control and Principles of Internal Audit.
Two (2) batches of Internal Audit Track were completed in October and November 2023, with a total of 56 PFM practitioners successfully trained. The SPIB - Internal Control Management Division (ICMD) and DBM-IAS spearheaded the lectures on public sector internal control and internal audit.
8. Training-Workshop on the BAICS for the Philippine Coconut Authority (PCA)
October 2023 | Baguio City
This agency-focused and tailor-fitted learning and development activity, which was attended by five (5) PCA internal auditors and four (4) PCA Board Members, is part of the ongoing efforts of the DBM to remain steadfast in supporting and assisting government agencies toward the institutionalization of reforms for the strengthening of internal control systems and internal audit practice.
9. Philippine Health Insurance Corporation (PHIC) Annual Internal Audit Summit
November 2023 | Zamboanga City
Aimed at fostering greater collaboration, positive relationship, and trust in the internal audit work among the PHIC’s internal stakeholders, the PHIC conducted its annual Internal Audit Summit on November 8-9, 2023 in Zamboanga City.
This year’s theme focused on “Developing a Robust Internal Control System to Strengthen Integrity and Accountability” wherein the lectures focused on internal control based on the NGICS, various jurisprudence on supervision, control, and accountability, and burden of proof and presumption, admissibility, weight and sufficiency of evidence.
10. Batch 3 of the ToT on the RPGIAM
In a resounding success, the DBM wrapped up its first face-to-face ToT on the RPGIAM, pursuant to DBM CL Nos. 2021-9 dated October 14, 2021 and 2023-9 dated June 27, 2023. This Batch 3 of ToT ran from October 4-19, 2023 and covered 10 participants from seven (7) national government agencies (NGAs), including four (4) participants from the DBM. The ToT focused on enhancing the trainees’ presentation and facilitation skills, and in guiding them in their journey towards growth and excellence.
The event marked a pivotal milestone that kicked off in 2021. Since then, the DBM has recognized 28 RPs on the internal control and internal audit. These experienced and highly competent RPs, most of whom are internal audit practitioners, hail from 19 government agencies.
The DBM is all set to continue expanding its CBT to cover all remaining NGAs. Meanwhile, separate efforts are underway for the strengthening of internal control and internal audit in local government units.
11. Training-Workshop on the BAICS for the Department of Tourism (DOT)
November 2023 | Makati City
In its unwavering commitment to build and fortify the internal control systems in the bureaucracy, the DBM, through the SPIB, has successfully conducted a three (3)-day training-workshop on the BAICS for the DOT and its attached agencies/corporations on November 22-24, 2023. It was participated in by about 40 personnel, most of whom are internal auditors, from the DOT, Duty Free Philippines Corporation, Intramuros Administration, Nayong Pilipino Foundation, Philippine Commission on Sports SCUBA Diving, Philippine Retirement Authority, Tourism Infrastructure and Enterprise Zone Authority, and Tourism Promotion Board.
This learning and development activity is a pivotal component of the ongoing endeavors of the DBM to assist government agencies in developing a comprehensive internal control profile and identify potential opportunities to enhance the operational effectiveness of their systems and processes.
12. Awareness Seminar on Internal Control Systems and Internal Audit Function for the Department of Finance (DOF)
November and December 2023 | Pasay City
Upon the invitation of the DOF, the DBM, through the SPIB, facilitated two (2) batches of awareness seminars on internal control systems and internal audit functions for the DOF on November 23, 2023 and December 12, 2023 at the DOF Central Office.
Said awareness seminar primarily aims to provide the DOF participants, which include the directors, division chiefs, and key process owners with a deeper understanding of the importance of internal control systems and internal audit. This is part of the shared commitment of the DBM and DOF towards the continuous strengthening of the internal control system and practice of internal audit in the government.
This marked the final management briefing by the DBM for internal control and internal audit for the year 2023.
