Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
I. Introduction
The mind is not a vessel to be filled, but a fire to be kindled according to Plutarch. It only
means that knowing is not enough if there is no application. This is the reason why students need to
undergo training before they graduate. Trainings are given to further improve their skills and nurture
all the learning. It also acquaints the students formally to a real life work place environment. This will
help to explore the relationship between the knowledge and skills acquired in college with those
required in the working situations. This enables students to understand and respond better to the
market demand.
independent constitutional commission established by the Constitution of the Philippines. It has the
primary function to examine, audit and settle all accounts and expenditures of the funds and
properties of the Philippine government. It has the exclusive authority to define the scope, techniques
and methods of its auditing and examination procedures. It also may prevent and disallow irregular,
properties. Its mission is to ensure accountability for public resources, promote transparency, and help
improve government operations, in partnership with stakeholders, for the benefit of the Filipino
people. It aspires to be a trustworthy, respected, and independent audit institution that is an enabling
gained a lot of experiences starting from receiving vouchers up to the actual auditing. Our first task is
receiving of vouchers where we check the contents of each vouchers as to completeness. We are also
asked to prepare working papers for the reports that are to be submitted to the head office. I was also
asked to check the financial statements and other documents to ensure that those documents have the
right amount and format needed. Furthermore, I also help in checking the subsidiary ledger of
different employees from different districts. I also experience the physical inventory count. I and my
co-trainees are able to count 21,000 placemats, 608 rice cookers, 608 printers, 608
sphygmomanometers and medical kits. I also experience the ocular inspection which is the inspection
of the quality of the product through eyes only. I was also asked to visit the cashier office for the
cash count and to encode the bank reconciliation statements for the cash examination. Lastly, I
devoted most of my time in post – auditing where we really apply our knowledge in our auditing
subject. I start checking the supporting documents stated in the transmittal and later on check the
I can say that one of the biggest accomplishments that we gained in our experience is when
our team is the only office to be able to submit the management letter on time. Management Letter
(ML) is an audit report on the results of the audit of the regional/branch office with complete set of
books of account. We almost think that it would be impossible for us to finish on time since there are
still a lot of documents to be processed. But we used the strength of everyone to be more efficient and
productive. I was assigned in checking the figures in our financial statements as according to our
notes to financial statements. I also checked if the format required is satisfied. It is indeed a stressful,
tiring but great experience that we had. I also participated in the conduct of cash examination. Cash
examination is an activity that ensures that the cash is adequately protected and the controls are in
place. This activity boost our confidence knowing that we are trusted enough to participate in this
kind of activity.
The most important thing in this conduct of training is for us to gained experience that will
never be taught by the book. I can say that I learn a lot of things on our on-the-job training. The first
thing that I learn is the importance of time. Punctuality is given since we have morning schedule of
class but timeliness is something that is learned through experience. When at school, we always
believe that there is a lot of time to finish certain projects but in the real world, every minute counts.
We are taught how to balanced time without thinking of the weekends that we may be able to do
work. I can fully understand now what Benjamin Franklin means when he state to never leave that till
tomorrow which you can do today. Another thing that I learn is patience in talking towards other
people. I believed that I also improved my communication skills when we are instructed to answer
calls from different property officer of different schools. Lastly, I improved a lot in my technical
skills because we are taught by our supervisor of the controls and codes to make our job easier.
VI. Impact to Field of Specialization
As a future CPA that aspires to be an auditor, I have learned a lot that will be useful in the
near future. This training helps me to realize what I really want in the future and on what field would
I go after graduation. Before, I just want to finish college, passed the board and be a CPA. It’s like
any company would do but I do realize that I’m falling in love with auditing. In auditing, it always
seems that you are in control. And I can say that the impact of this on-the-job training is that it gives
VII. Conclusion
I learned that you would never be certain about something without being able to experience
it. Before, I condemned myself with the idea of working on government agency. I just don’t feel that I
belong in there. I even heard rumors that having an internship in government agency would not be
worth it since you wouldn’t learn anything aside from receiving and photocopying. But those rumors
were just rumors. Finishing my 600 hrs. in Commission on Audit (COA) is one of the greatest thing
that I ever experienced. I was more than lucky for being accepted in COA – DepED Division Office
because I don’t just gain experience, I also gained a lot of knowledge and confidence as well as
another family and another set of teachers. Life is a journey, but what makes it worthwhile is the
experience and the people whom you shared your one time journey.
MAYBELYN M. BALITOSTOS
Signature over Printed Name
BS ACCOUNTANCY
Noted: