Open Network Exchange of Collaborating Audtitors in the Region / (Record no. 2109)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04573 a2200169 4500 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cayowet, Marissa C. |
| 9 (RLIN) | 8212 |
| 245 1# - TITLE STATEMENT | |
| Title | Open Network Exchange of Collaborating Audtitors in the Region / |
| Statement of responsibility, etc. | Marissa C. Cayowet. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 77 leaves |
| 500 ## - GENERAL NOTE | |
| -- | Cayowet, M. C. (2017). Open Network Exchange of Collaborating Audtitors in the Region (Unpublished master's thesis). Public Management Development Program, Development Academy of the Philippines. |
| 502 ## - DISSERTATION NOTE | |
| Department | Public Management Development Program. |
| Program | Middle Managers Class |
| Batch | Batch 12 |
| Additional Note | Thesis (MMC)--Development Academy of the Philippines. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The differing action of auditors on similar government transactions have been a prevailing concern raised by auditees i the field auditing units. This negatively affects the credibility of the Commission resulting in a less harmonious and sicordant relationship of the COA with its audtees and a divided bureaucracy. The Re - entry project of the scholar entitled " Open Network Exchange of Collaborating Auditors in the Region" (ONE-CAR) establishes a community of practice(CoP) that harmonizes the action/opinion rendered by auditors on common government transactions and strengthens the collaboration among internal stakeholders which eventuallyn enhances the services that the COA delivers to its external stakeholders. The ReP consists of three phases. Phase I involves the data gathering phase which focused in identifying the differences of audit action/opinion on two government transactions particularly the 1 - claim of traveling expenses granted under executive Order No. 248 and 248 -A, as amended by EO No. 298 and 2-grant of Performnace Enhancement Incentive (PEI). These transactions werer chosen because it is disbursement common to all government agencies across the bureaucracy and having a unified opinion on the matter will impact internal and external stakeholders on a wider scale. Phase II is the establishment of the CoP component and Phase III is the launching of the CoP and development of the knowledge base (KB) component.As illustrated in the ReP conceptual framework, the short term goals will be achieved under phases I and II while the medium -term goals will be carried out in phase III of the Project. There are nine short-term deliverables, namely: 1 - Apporved authority to implement the R 2 - Duly constituted ReP team, 3-Approved engagement plan and working papers, 4 - Significant findings/observations gathered, 5-Conference with the ReP team for the delegation of functions,6- Approved document identifying the sponsor and members of the planning committee.7- Introduction of CoP presented.8- Approved draft of the Audit practice mini charter, and 9 - The approved agenda for the CoP and the development of the KB component of the ReP integrating the CoP outputs that can be accessed by the internal and external stakeholders through the website of the COA-Cordillera Administrative Region which will be lauched in CY 2018. Apart from the 100% accomplishment of the required short-term outputs, some medium term deliverables were also attained hence the three-month implementation period. The ONE-CAR CoP was succesfully launched on January 13, 2017. One of the significant outputs of the CoP established is the baseline set for the audit of the claim of traveling expenses which was disseminated through a memorandum (signed by the regional director) and posted in the Regional Office bulletin board to guide all Supervising Auditors, Supervising Chiefs, Audit Team Leaders and Audit Team Members in auditing similar transactions( Annexes 25 and 26). Another is the ruling issude by the Commision Proper (CP) on the agenda relateive to PEI. The CP ruling that unified the position of the COA in the audit of PEI was issude thourgh a COA Resolution whcih was circulated on a nationwide scale. Premises considered, the project is a milsetone for it does bot only maintain tge credibility ofthe Supreme Audit Institution in the Philippine Government butit also helps obliterate the development of hostile relationships between and among auditors and their auditees. Overall, it strengthens the partnership and collaboration between the COA and its stakeholders leading to a more united and rule- adhering bureaucracy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Commission on Audit. |
| 9 (RLIN) | 19496 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ancog, Amelia C. (Faculty Adviser) |
| 9 (RLIN) | 4742 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tilan, Josephine A. (Institutional Partner) |
| 9 (RLIN) | 8213 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gapuz, Michael L.(Program Representative) |
| 9 (RLIN) | 4752 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | THESIS |
| Source of classification or shelving scheme | Library of Congress Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | MAIN | MAIN | 03/01/2019 | DS 687 C39 2017 | TD01106 | 03/01/2019 | 09/16/2022 | THESIS |