Vous êtes sur la page 1sur 75

REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines

LADDERIZED TRAINING PROGRAM (LTP) CURRICULUM Annex 1


FOR PERSONNEL PERFORMING
ACCOUNTING AND/OR AUDITING FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS

LEVEL I (SG 1-14)


(State Auditing Examiners I & II, Administrative Assistants/Officers performing accounting and/or auditing functions
and other equivalent positions within the SG bracket)

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:

Upon completion of the course, the participants should be able to:


• explain the processes involved in recording and in analyzing the
transactions;
• describe the procedures in the accounting for income,
appropriations, allotment, expenditures and disbursements;
and
• analyze the Trial Balance and Financial Statements.

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:

Upon completion of the course, the participant should be able to:


• recognize the basic concepts underlying internal controls;
• discuss the fundamentals of internal control structure;
• be familiar with the different tools and techniques used in the
evaluation;
• identify deficiencies in the operation while conducting test of
controls; and
• apply the effective and systematic way of documenting and
communicating the results of the ICS evaluation to
management.

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:

Upon completion of the course, the participants should be able to:


• discuss the accountability of agency officials and employees
concerned;
• identify basic requirements for government expenditures and
disbursements;
• explain the appropriation and fund allotment system; and
• identify documentary requirements for selected accounts.

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:

Upon completion of the course, the participants should be able to:


• discuss the general guidelines in the conduct of cash
examination;
• explain the procedures and techniques common to the
examination of the cash and accounts of the accountable
officer; and
• prepare a report of the cash examination conducted.

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

Upon completion of this course, the participants will be able to:


• describe the types and sources of evidence, how evidence is
collected and how it can be documented; and
• describe helpful techniques for ensuring that evidence is
competent and sufficient to answer the audit objectives and
support audit findings;
• describe the purpose, types and forms, basic principles and
information elements of working papers;
• explain reasons and methods for safeguarding working papers;
and
5
office applications. This hands-on course includes exercises that
give learners practical experience using all four office applications.

Course Objectives:

Upon completion of the course, the participants should be able to:


• use the basic word processing commands;
• format text and paragraph in office communication;
• insert graphics and drawings in text; and
• work with formula and charts.

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:

Upon completion of the course, the participants should be able to:


• appreciate the benefits of IRRBA; and
• adopt IRRBA in the audit of agencies .

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:

Upon completion of the course, the participants should be able to


have a working knowledge about the basic prerequisites for the
proper functioning and professional conduct of Supreme Audit
Institutions and the fundamental principles in auditing of public
entities.

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:

Upon completion of the course, the participants should be able to:


• appreciate the requirements of each IPSAS and what are the
implications of the available choices;
• apply the available policy options and their short-term and
long-term consequences;
• determine the costs and benefits of various courses of
action;
• know the systems required in order to implement accrual
based IPSAS; and
• know the common pitfalls that occur during transition to
accrual based IPSAS and how can they be avoided;

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:

Upon completion of the course, the participants should be able to:


• possess the working knowledge on the features and
capabilities of CAATs as tools in the conduct of IS/IT Audit;
• conduct substantive test of details of computer-processed
transactions/data;
• use MS Excel (application software available in every PC of the
auditor) as an alternative audit tool to facilitate further analysis
of transactions and accounts;
• prepare/generate e-working papers; and
• customize financial reports and other relevant documents in
audit reporting.

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:

Upon completion of the course, the participants should be able to:


• gain a full understanding of the phases of VFM audit;
• identify tools and techniques used in VFM audit;
• prepare an audit plan based on the understanding of VFM
audit;

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:

Upon completion of the course, the participants should be able to


apply the amendments and new policies issued in connection with
procurement and likewise have familiarity with the bidding
documents necessary for each type of procurement

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:

Upon completion of the course, the participants should be able to


conduct audit examination of plant, property and equipment
applying the latest and most appropriate tools and techniques
acquired in training.

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:

Upon completion of the course, the participants should be able to:


• distinguish criteria, condition, cause and effect in the analysis
of audit findings;
• develop practical and feasible recommendations that are
consistent with audit objectives and audit findings and in
accordance with laws, rules and existing policies; and
• formulate an audit opinion that is appropriate, logical and
persuasive as a result of the assessment of the impact of the
findings in the financial statements, and not to be inferred by
readers.

MANAGERIAL/EXECUTIVE COURSE FOR LEVEL II

EX201 Supervisory This course is a managerial/supervisory training for first line


Development Course supervisors of the Commission on Audit, which deals with skills
(for SG 18 and necessary in handling subordinates to make them productive.
9
FUNCTIONAL COURSES :

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:

Upon completion of the course, the participants should be able to:


• review documents submitted in compliance with the
requirements of applicable laws, rules and regulations; and
• ensure validity of other alternative modes of procurement.

AA302 Integrated Results This seminar describes and employs the use of software for IRRBA.
and Risk-Based Audit
System-IRRBAS Course Objectives:

Upon completion of the course, the participants should gain


familiarity with the software for IRRBA and utilize the same in their
audit work.

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:

Upon completion of the course, the participants should be able to:


• gain a full understanding of the audit of foreign-assisted
projects and public debt; and
• prepare an audit plan for a specific FAP/public debt.

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.

It focuses on the Structured IT Audit framework based on IS/IT


globally accepted audit standards. It includes sessions on the use of
Microsoft Visio, a software in the documentation of the processes
of computerized application systems and Computer-Assisted Audit
Techniques (CAATs), a powerful tool in the conduct of IS audit.

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.

Courses are aimed at giving the participants an up-to-date set of


advanced management practices and at the same time enhance
their knowledge in formulating and communicating key strategies,
streamlining management processes and setting of meaningful
goals

13
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Professional and Institutional Development Sector
PROFESSIONAL DEVELOPMENT OFFICE
Commonwealth Avenue, Quezon City, Philippines

LADDERIZED TRAINING PROGRAM (LTP) Annex 2


CURRICULUM
FOR PERSONNEL PERFORMING
LEGAL FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS

LEVEL I (SG 1-14)


(Administrative Aides, Assistants and Officers performing legal support functions and other equivalent
positions within the SG bracket)

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

LEVEL II (SG 15-19)


(Special Investigators III, Administrative Officers
LEVEL I (SG 1-14
performing legal support functions and other
equivalent positions within the SG bracket)
nd
2 Year
2
LE102 Legal Writing 201 Basic Communication 2
202 Basic Information &
Communication Technology
LE103 Revised Administrative Code 2 5
(Basic ICT)

LEVEL II (SG 15-19)


3rd Year

Fraud Investigation and Legal Corruption Detection &


LE201 5 LE 203 4
Evidence Investigation

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

LADDERIZED TRAINING PROGRAM (LTP) Annex 3


CURRICULUM
FOR PERSONNEL PERFORMING
ENGINEERING/TECHNICAL FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS

LEVEL I (SG 1-14)


(Technical Audit Specialist I, Administrative Aides/Assistants/Officers performing engineering/technical support
functions and other equivalent positions within the SG bracket)
1st Year
1st Semester 2nd Semester
Code Course/s Duration
Code Course/s Duration
(day/s) (day/s)
Orientation
101 (includes “Instilling COA Core 4 103 Personality Development Course 4
Values”)
Code of Conduct for Government Inspection of Deliveries of
102 Auditors &Code of Ethical Standards 2 EN101 Supplies and Materials, Repairs 2
for Government Employees and Infrastructure Projects

LEVEL II (SG 15-19)


(Engineer III, TAS II, Sr. TAS and other equivalent positions within the SG bracket)
2nd Year
EN102 Contracts Review (Technical) 201 Basic Communication 2
3
Appraisal and Disposal of
Basic Information &
Unserviceable Properties
EN103 3 202 Communication Technology (Basic 5
ICT)
3rd Year
Law on Procurement (RA 9184)
EN201 AUTOCAD AA206 4
and Philippine Bidding Documents

Appraisal of Antiques and Work of


EN202 2 EX201 Supervisory Development Course 5
Art Other than Real Properties

LEVEL III (SG 20-25)


(Engineer IV and V, Chief TAS and other equivalent positions within the SG bracket)
4th Year
e-tool on PERT/CPM Network
EN203 2 302 GAD Awareness 2
Diagram

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

LADDERIZED TRAINING PROGRAM (LTP) Annex 4


CURRICULUM
FOR PERSONNEL PERFORMING
IT FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS
LEVEL I (SG 1-14)
(Information Systems Analysts I, IS Researcher, Comp. Maintenance Technician, Computer Programmer,
Administrative Aides/Assistants performing IT Functions and other equivalent positions within the SG
bracket)
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
102 2 IT101 Database Maintenance 3
of Ethical Standards for
Government Employees
LEVEL II (SG-15-19)
(ISA II & III ITO I, Comp. Maint. Technician II, & III
Computer Programmer II & III, Administrative
LEVEL I (SG 1-14)
Assistants/Officers performing IT Functions and
other equivalent positions within the SG bracket)

2nd Year

IT102 Basic Computer Programming 201 Basic Communication 2


3
Basic Information &
IT103 MS Access 3 202 Communication Technology 5
(Basic ICT)
LEVEL II (SG-15-19)
3rd Year
IT201 MS Visio 3 IT203 Adobe Photoshop 3
Computer-Assisted Audit
IT202 Adobe Pagemaker 3 AA204 5
Techniques
LEVEL III (SG 20-25)
(ITO II & III and other equivalent positions within the SG bracket)
4th Year
Supervisory Development
EX201 5 302 GAD Awareness 2
Course
Finding and Living the Core Relational Database
301 2 IT301 4
Values Management

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

LADDERIZED TRAINING PROGRAM (LTP) Annex 5a


CURRICULUM
FOR PERSONNEL PERFORMING
ADMINISTRATIVE FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS
LEVEL I (SG 1-14)
(Jr. Process Servers, Admin. Aides, Admin. Assists., Sr. Admin. Asst. I & II, AO I. AO II, AO III
and other equivalent positions within the SG bracket)
1st Year
1st Semester 2nd Semester
Course/s Duration Course/s Duration
Code Code
(day/s) (day/s)
Orientation
Personality Development
101 (includes “Instilling COA Core 4 103 4
Course
Values”)
Code of Conduct for
Government Auditors &Code Personality Enhancement
102 2 AD101 3
of Ethical Standards for for COA Frontliners
Government Employees
LEVEL I (SG 1-14)
2nd Year

Records and Archives 3 AD104 Property and Supply


AD102 4
Management Management

Training Orientation for


AD103 2 201 Basic Communication 2
Admin. Officers
LEVEL II (SG 15-19)
(Sr. AA III, AO III, AO IV AO V and other equivalent positions within the SG bracket)
3rd Year
Basic Information & Law on Procurement (RA
202 Communication Technology 5 AA206 9184) and Philippine Bidding 3
(Basic ICT) Documents)
Supervisory Development
EX201 5 AD 201 TBD
Course
LEVEL III (SG 20- 25)
(Supervising Admin. Officer, Chief Admin. Officer and other equivalent positions within the SG bracket)
4th Year
AD 202 TBD 302 GAD Awareness 5
Finding and Living the Core
301 2 AD301 TBD
Values
LEVEL III (SG 20- 25) LEVEL IV (SG 26-31)
th
5 Year
Course on Managing People
AD302 TBD EX302 5
(SEDP Module)
Course on Policy
Course on Managing Self
EX301 5 EX401 Formulation and 5
(SEDP Module)
Development (SEDP

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

LADDERIZED TRAINING PROGRAM (LTP) Annex 5b


CURRICULUM
FOR PERSONNEL PERFORMING
HUMAN RESOURCE MANAGEMENT (HRM) FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS

LEVEL I (SG 1-14)


(HRM Assistants, Admin. Aides/Assists., Sr. Admin. Asst. I & II, AO I. AO II, AO III performing HR functions
and other equivalent positions within the SG bracket) )
1st Year
1st Semester 2nd Semester
Duration Duration
Code Course/s Code Course/s
(day/s) (day/s)
Human Resource
Orientation
Management Training
101 (includes “Instilling COA Core 4 HR101 2
(Basic HR Concepts and
Values”)
Programs)
Code of Conduct for
Government Auditors &Code Civil Service Rules, Policies
102 2 HR102 2
of Ethical Standards for and Standards
Government Employees
Personality Development Leave Administration Course
103 4 HR103 2
Course for Effectiveness (LACE)
LEVEL II (SG 15-19)
(Admin. Officers IV & V performing HR functions and other equivalent positions within the SG bracket)
2nd Year
Computer-Assisted HR
HR104 3 HR201 HR Technical Writing 3
Systems and Techniques
201 Basic Communication 2 HR202 Research Methods in HR 3
Basic Information & Recruitment Tools and
202 Communication Technology 5 HR203 Strategies and Merit 2
(Basic ICT) Selection Plan
LEVEL II (SG 15-19) LEVEL III (SG 20- 25)
(Supervising and Chief Admin. Officers performing
HR functions and other equivalent positions within
the SG bracket)
3rd Year
Job Analysis and Developing
Finding and Living the Core
HR204 QS and Competency-based 2 301 2
Values
Job Description
HR205 Performance Appraisal System 2 302 GAD Awareness 2
Program on Awards and
Supervisory Development
EX201 5 HR301 Incentives for Service 3
Course
Excellence (PRAISE)

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

LADDERIZED TRAINING PROGRAM (LTP) Annex 5c


CURRICULUM
FOR PERSONNEL PERFORMING
TRAINING FUNCTIONS
AND OFFICIALS PERFORMING MANAGERIAL FUNCTIONS
LEVEL I (SG 1-14)
(Training Specialists I and Administrative Aides/Assistants/Officers performing training functions and other
equivalent positions within the SG bracket)
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
Training Management I:
Government Auditors &Code
102 2 PD101 Introduction to Coordinating 5
of Ethical Standards for
Functions
Government Employees
LEVEL II (SG 15-19)
(Training Specialists II and Administrative Officers performing training functions and other equivalent positions
within the SG bracket)
2nd Year
Training Management II: Basic Information &
PD102 Advance Skills Training in 5 202 Communication Technology 5
Coordinating (Basic ICT)
Training Management III :
PD
201 Basic Communication 2 Overview of the Systematic 5
201
Approach to Training (SAT)
LEVEL II (SG 15-19
3rd Year
Training Management IV: SAT
Supervisory Development
PD202 Part1-Needs Assessment and 5 EX201 5
Course
Design & Development
Training Management V: SAT
Finding and Living the Core
PD203 Part 2- Conduct and 5 301 2
Values
Evaluation of Training
PD204 Interviewing Skills Workshop 2
LEVEL III (SG 20- 25)
(Training Specialists IV & V and Administrative Officers performing training functions and other equivalent positions
within the SG bracket)
4th Year
302 GAD Awareness 5 PD302 Policy Technical Writing 5

Facilitation Skills for Resource


Basic Methods of Policy
PD301 5 PD303 Persons (RPs) and Process 5
Research and Development
Observers(POs)
1
LEVEL III (SG 20- 25)
5th Year
Conducting Focus Group Course on Managing People
PD304 4 EX302 5
Discussions (FGDs) (SEDP Module)
Course on Policy Formulation
Course on Managing Self
EX301 5 EX401 and Development (SEDP 5
(SEDP Module)
Module)
LEVEL IV (SG 26-31)
6th Year
Course on Managing Work Advanced Management
EX402 5 EX404
(SEDP Module) Courses: Designing E-Courses 5
Course on Social
EX403 Responsibility 5
(SEDP Module)

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

THE COA LADDERIZED TRAINING PROGRAM(LTP)


CURRICULUM

Situs LEVELS Course


Requirements
Course COURSES/TRAININGS * (of courses)
Code
D/C I II III IV JET PTE Proj

FOR ALL FUNCTIONS (“Must” courses)


101 Orientation C  - - - - 
(includes “Instilling COA Core Values” and is required for new recruits before attending any other PDO trainings)
102 Code of Conduct for Government Auditors & Code of Ethical Standards for Government
C  - - - - 
Employees
103 Personality Development Course C  - - - - 
201 Basic Communication C -  - - - 
202 Basic Information & Communication Technology (Basic ICT) C -  - - - 
301 Finding and Living the Core Values C - -  - - 
302 GAD Awareness C - -  - - 

FOR FUNCTIONAL COMPETENCIES


1. ACCOUNTING AND/OR AUDITING
AA 101 Overview of Government Accounting D  - - - - 
AA 102 Internal Control System (a priority training before attending other auditing courses) D  - - -  -
AA 103 Audit of Government Expenditures (a priority training before attending other auditing courses) D  - - -  -
AA 104 Cash Examination (a priority training before attending other auditing courses) D  - - -  -
AA 105 Audit Evidence and Working Papers C  - - - - 

AA106 Analysis of Financial Statements D  - - - -

AA 107 Audit of Revenues D  - - - - 

AA201 Integrated Results and Risk-Based Audit-IRRBA D -  - -  -


International Standards of Supreme Audit Institutions (ISSAI) and Philippine Public C -
AA 202  - - - 
Sector Auditing Standards (PSAS)
AA203 International Public Sector Accounting Standards (IPSAS) and International Financial C  - - - 
-
Reporting Standards (IFRS)
AA 204 Computer-Assisted Audit Techniques D -  - -  -
AA205 Performance/VFM Audit D -  - -  -
AA206 Law on Procurement (RA 9184) and Philippine Bidding Documents (pre-requisite for D
-  - - - 
attending Guide on Audit of Procurement)
AA 207 Audit of Plant, Property and Equipment D -  - - - 

AA 208 Writing the AOM and the Annual Audit Report D


-

- -

EX201 Supervisory Development Course C -  - - - 

AA 301 Guide in the Audit of Procurement D - -  - - 


AA 302 Integrated Results and Risk-Based Audit System (IRRBAS) C - -  - - 
AA 303 Audit of Foreign Assisted Projects and Public Debt C - -  - - 
AA304 Information Systems Audit C - -  -  -
AA305 Quality Assurance Review C - -  -  -
AA 306 GAD Planning, Budgeting and Auditing D - -  -  -
Revised Rules of Procedure of COA (RRPC) and Rules and Regulations on Settlement of
LE 303 D - -  - - 
Accounts(RRSA)
(NOTE: Plus 2 Managerial Courses, EX 301-302, see page 10)
2. LEGAL
LE 101 Civil Service Laws and Regulations C  - - - - 
LE 102 Legal Writing C  - - - - 
LE 103 Revised Administrative Code C  - - - - 

1
Annex 6

THE COA LADDERIZED TRAINING PROGRAM(LTP)


CURRICULUM

Situs LEVELS Course


Requirements
Course COURSES/TRAININGS * (of courses)
Code
D/C I II III IV JET PTE Proj

LE 201 Fraud Investigation and Legal Evidence C -  - - - 


LE 202 Statutory Construction C -  - - - 
LE 203 Corruption Detection & Investigation C -  - - - 
LE 204 Investigative Forensic Accounting C -  - - - 
(NOTE: Plus AA 206 - Law on Procurement (RA 9184) and Philippine Bidding Documents -  - - - -
and EX201-Supervisory Development Course)
LE 301 Pre Trial and Trial Techniques C - -  - - -
LE 302 Updates on Remedial Law C - -  - - -
Revised Rules of Procedure of COA (RRPC) and Rules and Regulations on Settlement of
LE 303 D - -  - - 
Accounts(RRSA)
(NOTE: Plus 2 Managerial Courses, EX 301-302, see next page) - -  - - -
Mandatory Continuing Legal Education ( for all lawyers)     - -
3. ENGINEERING
EN101 Inspection of Deliveries of Supplies and Materials, Repairs and Infrastructure Projects D  - - -  -
EN102 Contracts Review (Technical) D  - - -  -
EN103 Appraisal and Disposal of Unserviceable Properties D  - - -  -
EN201 AUTOCAD C -  - -  -
EN202 Appraisal of Antiques and Work of Art Other than Real Properties C -  - -  -
EN203 e-tool on PERT/CPM Network Diagram C -  - -  -
(NOTE: Plus AA 206 - Law on Procurement (RA 9184) and Philippine Bidding Documents
-  - - - 
and EX201-Supervisory Development Course)
EN 301 Appraisal of Real Properties C - -  -  -
EN302 TBD C - -  -  -
EN303 TBD C - -  -  -
AA304 Information Systems Audit C - -  -  -
(NOTE: Plus 2 Managerial Courses, EX 301-302, see next page)
4. INFORMATION TECHNOLOGY
IT 101 Database Maintenance C  - - - - 
IT 102 Basic Computer Programming C  - - - - 
IT 103 MS Access C  - - - - 
IT 201 MS Visio C -  - - - 
IT 202 Adobe Pagemaker C -  - - - 
IT 203 Adobe Photoshop C -  - - - 
(NOTE: Plus AA 204 – Computer-Assisted Audit Techniques and EX201-Supervisory - - - 
- 
Development Course)
IT 301 Relational Database Management - -  - - 
IT 302 Understanding Network Infrastructure - -  - - 
(NOTE: Plus 2 Managerial Courses, EX 301-302, see next page)
5. ADMINISTRATIVE/HR/TRAINING
AD 101 Personality Enhancement for COA Frontliners C  - - - - 
AD 102 Records and Archives Management C  - - - - 
AD 103 Training Orientation for Administrative Officers C  - - - - 
AD 104 Property and Supply Management C  - - - - 
HR 101 Human Resource Management Training (Basic HR Concepts and Programs) C  - - - - 
HR 102 Civil Service Rules, Policies and Standards C  - - - - 
HR 103 Leave Administration Course for Effectiveness C  - - - - 

2
Annex 6

THE COA LADDERIZED TRAINING PROGRAM(LTP)


CURRICULUM

Situs LEVELS Course


Requirements
Course COURSES/TRAININGS * (of courses)
Code
D/C I II III IV JET PTE Proj

HR 104 Computer-Assisted HR Systems and Techniques C  - - - - 


PD 101 Training Management I: Introduction to Coordinating Functions C  - - - - 
PD102 Training Management II: Advance Skills Training in Coordinating C  - - - - 
GS 101 Driving and Safety Maintenance C  - - - - 
AD201 TBD C -  - - - 
AD202 TBD C -  - - - 
(NOTE: Plus AA 206 - Law on Procurement (RA 9184) and Philippine Bidding Documents) -  - - - 
HR 201 HR Technical Writing C -  - - - 
HR 202 Research Methods in HR -  - - - 
HR 203 Recruitment Tools and Strategies and Merit Selection Plan C -  - - - 
HR 204 Job Analysis and Developing QS and Competency-based Job Description C -  - - - 
HR 205 Performance Appraisal System C -  - - - 
PD 201 Training Management III: Overview of the Systematic Approach to Training (SAT) C -  - - - 
PD202 Training Management IV: SAT Part 1-Needs Assessment and Design & Development C -  - - - 
PD203 Training Management V: SAT Part 2- Conduct and Evaluation of Training C -  - - - 
PD204 Interviewing Skills Workshop C -  - - - 

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 - - -  - - 

EX 404 Advanced Management Courses 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