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On the 26th day of May

On the 26th day of May, the facilitator firstly discussed his so-called “bonus lecture”. This lecture covered an overview of internal auditing. I have learned in this lecture that the “bible” of internal audit is the “red book” or the International Professional Practices Framework (IPPF) and its license to operate is the audit charter. This lecture also inculcated that we should always establish credibility and integrity, which we should walk the talk, be competent, have independence, communicate effectively, be insightful, proactive, and future-focused, and promote organizational improvement. Moreover, I have learned how the IA had evolved from the traditional policeman to the modern “dakilang alalay” of the whole organization. Further, I have learned that report writing was a problem, an opportunity, and a process. A problem in the sense that we are or might be misguided and our ideas and thoughts were not clear enough, an opportunity because it develops us to someone with a wide perspective and a process because it has a starting and ending point. Lastly, I have learned a technique on how the management can easily identify what they need to know even if they did not read the whole report, this is through the use of talking captions.

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