IAS-QPD-001-GS Planning Document.xlsx


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2	1. Strategic Direciton	The Vision, Mission, Core Values and Quality Policy serves as the overall strategic direction of the organization.
3	2. Stakeholders Analysis	This shall be prepared per office.
4	3. SWOT Anaysis	This shall be prepared per office.
5	4.1 OPCRs	This will serve as the Quality Objectives of the Office. Copy and paste your OPCRs here. This will be useful in assessing risks and opportunities and evaluating its effectiveness.
6	4.2 Department Plans	This will serve as the Quality Objectives of the Office and planning to achieve them. Copy and paste your DPs here.
7	5 Risk Register	This will be accomplished per Division. Use the Risk Rating in 5.1 to assess the probability and impact of the risk.
8	6. Opportunity Register	This will be accomplished per Division. Use the Opportunity Rating in 6.1 to assess the probability and impact of the opportunity
9	7. Improvement Projects	This will be accomplished per Division to track progress of improvement projects identified.


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1	Local Government of General Santos City
2	OFFICE STAKEHOLDER ANALYSIS
3	OFFICE: CITY INTERNAL AUDIT SERVICES			LAST UPDATE: SEPTEMBER 1, 2021
4	INTERESTED PARTY	NEEDS & EXPECTATIONS (What Do They Need or What Do They Expect From Our Office?)	POTENTIAL RISK (What possible event or incident will hinder us in meeting their needs and expectations? )	POTENTIAL OPPORTUNITY (What possible event or incident will help us in meeting or exceeding their needs & expectations?)

5	1. CUSTOMERS
6	CITY MAYOR	INTERNAL AUDIT REPORT; ADVISORY REPORTS	MANAGEMENT OVERRIDE, CHANGE IN PRIORITIES	Automation of processes
7	DEPARTMENT HEADS - AUDITEE	Potential Audit Comment; Audit Discussion Draft	MANAGEMENT OVERRIDE, CHANGE IN PRIORITIES	Automation of processes
8	SANGGUNIANG PANLUNGSOD	INTERNAL AUDIT REPORT; ADVISORY REPORTS IN AID OF LEGISLATION		Automation of processes
9	COMMISSION ON AUDIT	AAPCI	AUDITIEES NON-COMPLIANCE TO AUDIT FINDINGS	Top management as champions of good governance
10	CPDO	AIP, LDIP, QUARTERLY/ANNUAL ACCOMPLISHMENT REPORT	Man Made;Managerial risk/Professional Risk specifically failure to cascade relevant instructions Natural disaster	Automation of processes
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12	CBO	BUDGET DOCUMENTS		Automation of processes
13	CaccO	INVENTORY REPORT		Automation of processes
14	CPMO	GAD PLAN & BUDGET; GAD ACCOMPLISHMENT REPORTS		Automation of processes
15	PMT	OPCR DH; IPCR ADH		Automation of processes
16	HRMDO	PDS, SALN, DTP, IPCR,		Automation of processes
17	2. Employees	JOB ENRICHMENT
18	INTERNAL AUDITOR IV	EQUAL OPPORTUNITIES FOR ADVANCEMENT	Management Discretion	PRAISE
19	INTERNAL AUDITOR III	JUST COMPENSATION	Political Accomodation	Strengthened Capability building program
20	INTERNAL AUDITOR II	Extra renumeration and Rewards	Budgetary Constraints	Sound and adequate financial resource
21	INTERNAL AUDITOR I
22	INTERNAL AUDITING ASSISTANT
23	JOB ORDER PERSONNEL	JOB SECURITY
24	3.Suppliers
25	GOODS AND SERVICES	COMPLETE PROCUREMENT DOCS FOR TIMELY CONTRACT PAYMENTS	Non conformity to established processes.	Automation of processes
26			Natural and Man made disasters
27	4. Regulators
28	COA	COMPLETE AND VALID CLAIMS	Management Override and non-conformity to LARs	Auditor's unqualified opinion
29	DBM	PFMAT	Management Override and non conformity to established criteria	Sound financial management; high fund utilizatio rate; high project implementation.rate; surplus realization
30	BIR	W2, EMPLOYEES WITHOLDING TAXES ARE CORRECTLY COMPUTED AND DEDUCTED FROM CITY PAYROLL	Management Override and non-conformity to LARs; Managerial Risk and failure to cascade important information; collusion to evade/avoid taxes	Automation of processes
31	PhilHealth	EMPLOYEES PREMIUM ARE CORRECTLY COMPUTED AND DEDUCTED FROM CITY PAYROLL	Management Override and non-conformity to LARs; Managerial Risk and failure to cascade important information; collusion to evade premium.delayed payment of salaries	Automation of processes
32	HDMF	EMPLOYEES PREMIUM AND LOAN REPAYMENTS ARE CORRECTLY COMPUTED AND DEDUCTED FROM CITY PAYROLL	Management Override and non-conformity to LARs; Managerial Risk and failure to cascade important information; collusion to evade premium and loan payment; delayed payment of salaries	Automation of processes
33	ARTA	CITIZEN'S CHARTER	Man Made and non-conformity to LARs	Automation of processes
34	PS DBM	GOODS AVAILABLE AT PSDBM ARE INCLUDED IN THE DIVISION PPMP	Management Override and non-conformity to LARs	Automation of processes
35	GPPB	PROCUREMENT ARE IN ACCORDANCE WITH PROCURMENT LAW	Management Override and non-conformity to LARs	Automation of processes
36	GSIS	EMPLOYEES PREMIUM AND LOAN REPAYMENTS ARE CORRECTLY COMPUTED AND DEDUCTED FROM CITY PAYROLL	Management Override and non-conformity to LARs; Managerial Risk and failure to cascade important information; collusion to evade premium and loan payment;delayed payment of salaries	Automation of processes


1	Local Government of General Santos City
2	OFFICE SWOT ANALYSIS
3	OFFICE:CITY INTERNAL AUDIT SERVICES			LAST UPDATE: September 8. 2021
4		ISSUES	POTENTIAL RISK	POTENTIAL OPPORTUNITY
5	STRENGTHS
6	1	Maintaining a sound work relationship and a friendly environment in the workplace.		Awards & Recognitions; Team Building Activities; L&D Inervention
7	2	Existence of SP approved CIAS Charter and Manual of Operations		Internal Audit performed according to standards
8	3	NGA issuances governing the practice of internal auditing		Internal Audit performed according to standards
9	4	Management Support to proposed PPAs		VS OPCR Ratings;
10	5	Clean, well ventilated, equipped workplace		OSH Compliant Office Renovation; Maintenance of CIAS Library and improved ICT Infrastructure.
11	6	Strong collaboration with COA		High level of compliance to SGLG Criteria
12	WEAKNESSES
13	1	Some audit fieldworks and Audit activities are performed by Job Orders.	Reputational Risk - efforts are disregarded because of lack of understanding of the IA process. Perception. Acceptability of recommedations by the Auditee.
14	2	Insufficient knowledge and understanding on the dynamics of internal audit and improving effectiveness of risk management, control and governance processes in the organization.	Service Delivery Risk - unresponsive audit objectives. Unmet Audit Objectives
15	3	Inadequate understanding on the interpretation and application of different Laws, Rules and Regulations and management principles and policies.
16	4	Absence of CIAS Risk Management Policy
17	5	Needs update on the development of the profession.
18	6	CIAS is not aware of other agencies' best practices, hence not emulated.
19	7	The DPMT is complemented by personnel who are retiring in the next 3-5 years. The next-in-line lack strong leadership and managerial skills to take over CIAS management.	Managerial /Professional Risk - arising from the need to be managerially and professionally competent. Ex. Professional/managerial standing of key officers; ; key staff changes and personalities; workforce planning; turnover, absence, stress levels
20	8	Office space is non-compliant to existing COVID Protocols.	Managerial /Professional Risk - arising from the need to be managerially and professionally competent. Ex. Stability of officer structure; Physical Risk - Pandemic diseases
21	1	Absence of Manual of Operations (LGU Wide)	Service Delivery Risk - unresponsive audit objective
22	2	Absence of Risk Assessment and Management Plan (LGU Wide)	Service Delivery Risk - unresponsive audit objective
23	3	Absence of Management System and Procedures not institutionalized (including automation of processes	Technological risk; including business continuity plan
24	4	Absence of Risk Management Policy	Service Delivery Risk - unresponsive audit objective
25	OPPORTUNITIES
26	1	Available office space for expansion		Highly Productive employees
27	2	Existence of appropriation for office renovations		Highly Productive employees
28	3	Conferment of IA Certification to qualified Internal Auditors		Internal Audit performed according to standards
29	THREATS
30	5	Natural and Man Made disasters	hysical Risk arising from physical hazards associated with people, buildings, vehicles plant and equipment and pandemicdiseases.
31	6	Management discretion/political risk	political risk; functionality of the management committee
32	Note: Insert additional columns if necessary.


1	Index
2	OPCR CY 2021 2nd Sem
3	OPCR CY 2022 1st Sem
4	OPCR CY 2022 2nd Sem


1	Index
2	2021 DP
3	2022 DP


1	Local Government of General Santos			0
2	RISK REGISTER
3	OFFICE: CITY INTERNAL AUDIT SERVICES				DIVISION:MANAGEMENT AUDIT DIVISION
4	RISK IDENTIFICATION				RISK ASSESSMENT					RISK TREATMENT				RISK MONITORING
5	NO.	Issues From SWOT	Interested Party - Requirement	Risks	Potential Cause	Potential Impact	Proba-bility	Impact	Risk Priority	Existing Control (What is being done)	New Actions (What is to be done)	Responsibility	Timeline	Effectiveness Indicator	Q1 (Y/N)	Q2 (Y/N)	Q3 (Y/N)	Q4 (Y/N)	Y
6	1	Some Fieldworks and Audit activities are performed by Job Orders. One (1) Internal Auditor III is assigned at PDAO due to his physical incapabilities to perform audit functions.	CITY MAYOR-INTERNAL AUDIT REPORT; ADVISORY REPORTS DEPARTMENT HEADS - AUDITEE *SANGGUNIANG PANLUNGSOD	Reputational Risk	1.1 Current detail of IAIII to PDAO. 1.2 Unfunded vacant (3) IAAs positions. 1.3 Cause	Efforts of Job Orders are disregarded because of lack of understanding of the IA process. Perception. Acceptability of recommedations by the Auditee. Hiring of Job Orders to perform core office mandates is non-compliant to existing LARS (CSC rules). The integrity of the office performing professional services is adversely affected by JOs being assigned to perform technical tasks. Low trust rating given by auditees to JO staff performing technical tasks.	2	3	1st	1.1 Boost image building activities. 1.1.1 Adoption of CIAS Learning Tree 1.1.2 Social Network Page. 1.2 Close supervision and review of output.	1.1 Request lateral transfer of the IA III to PDAO (with plantilla position). 1.2 Request additional funding of one (1) IAA position and follow up approval of two (2) IAAs position proposed under AB2022.	1.1 Chief Admin Division, Department Head, HRMDO, CM	1.1 First quarter of CY 2022 1.2 up to 2022	at least 6 fair ratings in the customers survey form	Y	Y			N
7	2	Insufficient knowledge and understanding on the dynamics of internal audit and improving effectiveness of risk management, control and governance processes in the organization.	CITY MAYOR-INTERNAL AUDIT REPORT; ADVISORY REPORTS DEPARTMENT HEADS - AUDITEE *SANGGUNIANG PANLUNGSOD	Service Delivery Risk	1.1 Inadequate appreciation and insufficient training on the practice of internal auditing. 1.2 Insufficient funding for capacity building program.	Unresponsive and/or unmet Audit Objectives. Unresponsive recommendations. Non-compliant auditees due to failure in communicating audit findings.	2	3	1st	Adoption of DTP; Close supervision, coaching and mentoring activities. Self-directed learning interventions.	1. CIA Scholarship Program 2. Continuing L&D program through the CIAS Learning Tree 3. Organize Region-wide LGU IAS Association	1.1 Chief Admin Division, Department Head, Division Chiefs (OAD, MAD), HRMDO, CMO	annual activities starting 2022 onwards	VS SPMS rating	Y	Y
8	3	Inadequate understanding on the interpretation and application of different Laws, Rules and Regulations and management principles and policies.	*Employees - opportunity for advancement	Service Delivery Risk	1.1 Inadequate appreciation and insufficient training on the practice of internal auditing. 1.2 Insufficient funding for capacity building program.	Arising from the need to be managerially and professionally competent.	3	3	1st
9	4	Absence of CIAS Risk Management Policy	CITY MAYOR- Internal Audit Report, Advisory reports DEPARTMENT HEADS - AUDITEE SANGGUNIANG PANLUNGSOD Employees - opportunity for advancement COA - AAPCI CPDO CBO CAO CPMO PMT *HRMDO	Service Delivery Risk Technological Risk Managerial/Professional Financial Physical Political	Lack of knowledge and skills to formulate risk management framework	Absence of public service continuity plan	3	3	1st		Formulation of Enterprise of Risk Management Framework.	Audit TLs (MAD, OAD), CIA, Asst. CIA	4th Quarter CY 2022	Risk-based audit
10	5	Needs update on the development of the profession. (include to insufficient)	*Employees - opportunity for advancement	Service Delivery Risk		- unresponsive audit objectives. Unmet audit Objectives
11	6	CIAS is not aware of other agencies' best practices, hence not emulated. (include to insuficient knowledge)		Service Delivery Risk		- unresponsive audit objectives. Unmet audit Objectives
12	7	The DPMT is complemented by personnel who are retiring in the next 3-5 years. The next-in-line lack strong leadership and managerial skills to take over CIAS management.	cmo	Professional/Managerial Risk	Flawed organizational structure Unfunded vacant positions for a period of 15 years	absence of strong middle managers	1	3	2nd	OD Plan partially implemented	OD Plan fully implemented	Chief Admin Division	CY 2022 - 2024
13	8	Office space is non-compliant to existing COVID Protocols	CMO CIAS Employees	Physical Risk Health & Safety Risk	Inadequate available office space. Absence of Government Center Master plan.	Suspension of office operation	3	3	1st	Alternative Work Arrangement	Renovation of CIAS Office (OSH Compliant)	Project Manager	2021 - 2023	Zero incidence of Work suspension
14	9	Absence of Manual of Operations (LGU Wide) (add to inadequate #3)	CITY MAYOR-Internal Audit Report, Advisory reports DEPARTMENT HEADS - AUDITEE *SANGGUNIANG PANLUNGSOD							staggered issuances of Policy and procedural guidelines	formulation of LGU-wide manual of operations
15	10	Absence of Risk Assessment and Management Plan (LGU Wide) (move to absence of risk management policy
16	11	Absence of Risk Management Policy (move to absence of risk management policy
17	12	Absence of Management System and Procedures not institutionalized (including automation of processes) ( continuation ()absence of Manual of operations)	COA - Complete and valid claims DBM - PFMAT BIR- W2, Employees' w/holding taxex are correctly computed and deucted from city payroll Philhealth- Employees' premium are crrectly cpmputed and deducted from City payroll HDMF- Employees' premium and loan repayments are correctly computed and deducted from City payroll. GSIS- Employees' premium and loan repayments are correctly computed and deducted from City payroll ARTA - Citizen's Charter PS DBM - Goods available at PS DBM are included in DIvision's PPMP GPPB - Procurement process is in accordance with procurement laws.
18	13	Management discretion/political risk (cut - ilagay absence of risk assessment (/
19	14	Natural and Man Made disasters	IAS Employee COA CPDO	Physical Risk Health & Safety Risk	Inefficiencies in governance	Lost of life and property	3	3	1st	Flood Contigency Plan; Terrorism	Public Service Continuity Management Plan	DPMT	CY 2022	Zero mortality rate/Minor physical injuries/insignificant damage to properties


1	RISK RATING CRITERIA
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3	CATEGORY	PROBABILITY / LIKELIHOOD	IMPACT / SEVERITY
4	CATEGORY	HISTORY OF OCCURRENCE	SERVICE DELIVERY / IMPACT ON OBJECTIVES	FINANCIAL	IMPACT ON CUSTOMER	LEGAL COMPLIANCE
5	HIGH Score = 3	50-100% Chance of occurence (Or with known occurrence within a 2 year period)	Causing serious service/process disruption leading to failure of meeting objective.	Will affect the financial condition of the organization by PhP 500,001.00 and above. E.g. Incurrence of additional expenses, Loss of Revenue, Wastage of Resources, Hidden Costs, Loss of Productivity of Employee	Occurrence of risks could lead to more than 10 complaints and significant loss of customer confidence to City Government. Reputational damage for a long period of time.	Legal action can lead to filing of criminal or administrative case to an official or employee.
6	MEDIUM Score = 2	10-49 Chance of Occurrence (Or with known occurrence more than 2 years ago)	Causing service/process disruption but does not lead to non-achievement of the objective	Will affect the financial condition of the organization by PhP 500,000.00 and below. E.g. Incurrence of additional expenses, Loss of Revenue, Wastage of Resources, Hidden Costs, Loss of Productivity of Employee)	Occurrence of risks could lead to customer complaints but can be addressed by remedial actions. Reputational damage for a short period of time.	Legal action can lead to payment of fines and penalties.
7	LOW Score = 1	Less than 10% Chance of Occurrence (Never happened before)	Short-term/minor service or process disruption with no impact on the objective	Will not have a financial impact to the organization.	Occurrence of risks will not lead to customer complaints. No reputational Reputational damage for the organization.	Occurrence will not lead legal actions.
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12	Total Score of:	Priority Rating	Actions
13	5-6	1st Priority	Risk Elimination Risk Mitigation, Risk Avoidance, Risk Transfer
14	3-4	2nd Priority	Risk Mitigation, Risk Avoidance, Risk Transfer
15	2	Last Priority	Risk Acceptance
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38	3	1st
39	2	2nd
40	1	3rd
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43	N


1	City Government of General Santos
2	OPPORTUNITY REGISTER
3	OFFICE:
4	OPPORTUNITY IDENTIFICATION				ASSESSMENT			OPPORTUNITY TREATMENT			OPPORTUNITY MONITORING
5	NO.	Issues From SWOT	Interested Party - Requirement	(O) Oportunities	Proba- bility	Impact	Prioity No.	Actions To Address Opportunities	Responsibility	Timeline	Effectiveness Indicator	Q1 (Y/N)	Q2 (Y/N)	Q3 (Y/N)	Q4 (Y/N)	Y

6	1	Highly engaged personnel						1.1 Action 1.2 Action 1.3 Action	1.1 Responsibility 1.2 Responsibility 1.3 Responsibility	1.1 Month Year 1.2 Month Year 1.3 Month Year						N
7	2	Internal Audit performed according to standards
8	3	VS OPCR Ratings
9	4	Highly Productive employees
10	5	High level of compliance to SGLG Criteria
11	6	Highly Productive employees
12	7	Highly Productive employees
13	8	Internal Audit performed according to standards


1	OPPORTUNITY RATING CRITERIA
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3	CATEGORY	PROBABILITY / LIKELIHOOD	IMPACT / SEVERITY
4	CATEGORY	CHANCE OF SUCCESS	SERVICE DELIVERY / IMPACT ON OBJECTIVES	FINANCIAL	IMPACT ON CUSTOMER
5	HIGH Score = 3	There is 70-100% Chance of Success if the Opportunity is to be pursued. (The organization has more than enough resources to implement the action)	Will have a significant effect on the objective.	Will affect the financial condition of the organization by PhP 500,001.00 and above. E.g. Increase in Revenue, Saving on Operational Expenses, Increase in Productivity of Staff	Actions to address opportunity will significantly increase client satisfaction.
6	MEDIUM Score = 2	There is 20-69% Chance of Success if the Opportunity is to be pursued. (The organization has barely enough resources to implement the action)	Will have a minimal effect on the objective.	Will affect the financial condition of the organization by PhP 500,000.00 and Below. E.g. Increase in Revenue, Saving on Operational Expenses, Increase in Productivity of Staff	Actions to address opportunity will enhance client satisfaction.
7	LOW Score = 1	There is 0-019% Chance of Success if the Opportunity is to be pursued. (The organization has to source out resources to implement the action.)	No effect on the objective.	No financial gain.	There will be no impact on customers.
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9	Opportunity Evaluation Rating Score = Probility + Impact
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11	Chanc	Priority Rating	Actions
12	5-6	1st Priority	Prioritize and Pursue Action
13	3-4	2nd Priority	Consider for future action
14	2	Last Priority	Not to be pursued
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1	Local Government of General Santos City
2	IMPROVEMENT PROJECTS
3	OFFICE:
4	No.	Improvement Projects	Activities	Persons Responsible	Timeline	Status/Updates
5	1	Modernization of Office and Other CIAS initiatives	1.1 OSH-compliant Office Renovation and Modernization	CIAS	2023	Renovation Ongoing
6			1.2 PWD-Friendly CIALIS Established
7			1.3 Audit Follow-up System Created
8			1.4 Physical Storage Facility Established
9			1.5 Activities to boost Employee Engagement
10	Improvement projects can arise out of customer feedbacks, Opportunities for Improvement (OFIs) raised on Internal Audits, Management Reviews and other potential sources.