Embed Size (px)
DESCRIPTION
INTRODUCTION: Statement of the Problem How should the internal control system of the PIA be managed to produce effective, efficient, transparent, and accountable agency operations? Does the existing internal control system of the PIA translate to effective, efficient, transparent, and accountable operations? What internal control mechanisms will optimize the effective, efficient, transparent, and accountable operations of the PIA? What are the policy, process, people, physical space, paraphernalia requirements should be adopted in PIA’s internal control system to enhance effectiveness, efficiency, transparency, and accountability of agency operations? Let me start with my main research problem: How should the internal control system of the PIA be managed to produce effective, efficient, transparent, and accountable agency operations? My sub questions basically focus on the following themes: IN TERMS OF MANAGING ITS INTERNAL CONTROL SYSTEM 1) Where is PIA is right now? Does the existing internal control system of the PIA translate to effective, efficient, transparent, and accountable operations? If it does, how can it be further enhanced? If it does not, what adjustments or changes, given its strengths and weaknesses are necessary? 2) Where does PIA want to be? Does the existing internal control system of the PIA translate to effective, efficient, transparent, and accountable operations? If it does, how can it be further enhanced? If it does not, what adjustments or changes, given its strengths and weaknesses are necessary? 3) What are the gaps between these two? What are the policy, process, people, physical space, paraphernalia requirements should be adopted in PIA’s internal control system to enhance effectiveness, efficiency, transparency, and accountability of agency operations?
Citation preview
Enhancing the Effectiveness, Efficiency, Transparency, and Accountability of Operations of the Philippine Information Agency through
Improvement of Internal Controls
by: Kristel Claudine B. Dauigoy-AslanbaigiPA 299.2 – Research Methods in PA
Prof. Maria Faina Diola
INTRODUCTION: Statement of the Problem
How should the internal control system of the PIA be managed to produce effective, efficient, transparent, and accountable agency operations?
Does the existing internal control system of the PIA translate to effective, efficient, transparent, and accountable operations?
What internal control mechanisms will optimize the effective, efficient, transparent, and accountable operations of the PIA?
What are the policy, process, people, physical space, paraphernalia requirements should be adopted in PIA’s internal control system to enhance effectiveness, efficiency, transparency, and accountability of agency operations?
INTRODUCTION: Goals
Beyond this study, I intend to contribute to the following PA theories/concepts/practices:
Administrative Theory Public Sector Reengineering Program Effectiveness Productivity/Performance Measurement Total Quality Management
INTRODUCTION: Objectives
This study aims to improve the existing internal control system of the PIA that will enhance the effectiveness, efficiency, transparency, and accountability of agency operations.
Assess the existing internal control system of the PIA in the context of effectiveness, efficiency, transparency, and accountability of agency operations.
Identify the strengths and weaknesses of the existing internal control system of PIA and determine in what aspects it can be enhanced or improved.
Determine the policy, process, people, physical space, paraphernalia requirements that should be adopted in PIA’s internal control system to enhance effectiveness, efficiency, transparency, and accountability of agency operations
INTRODUCTION: Significance of the Study
The purpose of the study is to identify the key enablers that will help enhance the existing internal control system of PIA that will lead to its effective, efficient, transparent, and accountable agency operations.It is seen as a significant undertaking for it outlines the current standards and conditions of the PIA internal control system, which provides baseline documentation for future improvement plans.
INTRODUCTION: Scope and Limitations
PIA Major Final Outputs (MFOs)
Internal Control System Components
Operations1. Production of Developmental
Information;2. Dissemination of Developmental
Information;3. Institutional Networking and
Capability Building;4. Communication Research
1. Control Environment1. Risk Assessment2. Control Activities1. Monitoring1. Information and Communication
General Administration and Support- Admin, Finance, HR, MISD, Planning work systems
INTRODUCTION: Assumption
This study will show that the improvement of the existing internal control system of PIA will translate to the effective, efficient, transparent and accountable agency operations.
INDEPENDENT VARIABLE: Internal Control System DEPENDENT VARIABLES: Effective, Efficient, Transparent and
Accountable PIA Operations
Review of Related Literature: Theoretical Framework
Review of Related Literature: Theoretical Framework
Review of Related Literature: Operational Framework
Policy, Process, People, Physical Space,
Paraphernalia Analysis
Production of Developmental Information
Institutional Networking and Capability Building
Acquisition/ Inventory Management
Planning
INTERNAL CONTROL SYSTEM
Control EnvironmentControl Activities
Monitoring
INPUT PROCESS
Determination of gaps and
deficiencies in internal control
Policy, Process, People, Physical
Space, Paraphernalia
Requirements in Improving
Internal Control System
OUTPUT
Effective, Efficient,
Transparent, and Accountable PIA
Operations
OUTCOME
Review of Related Literature: Operational Definitions
INTERNAL CONTROL US Government Accounting Office (US GAO): An integral
component of an organization’s management that provides reasonable assurance that the following objectives are being achieved:
- Effectiveness and efficiency of operations;- Reliability of financial reporting, and- Compliance with applicable laws and regulations.
International Organization of Supreme Audit Institutions (INTOSAI): An integral process that is effected by an entity’s management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity’s mission, the following general objective are being achieved:
- Executing orderly, ethical, economical, efficient, and effective operations;- Fulfilling accountability obligations; - Complying with applicable laws and regulations; and- Safeguarding resources against loss, misuse, and damage.
Review of Related Literature: Operational Definitions
INTERNAL CONTROL Presidential Decree 1445 (Gov’t Auditing Code): Internal control
is the plan of organization and all the coordinate methods and measures adopted within an organization or agency to safeguard its assets, check the accuracy and reliability of its accounting data, and encourage adherence to prescribed managerial policies.
Philippine Government Internal Audit Manual (PGIAM): The internal control system consists of control features built into and made an integral part of an organization’s processes to regulate and guide its operations to ensure that the following objectives are attained:
- Safeguard assets;- Check the accuracy and reliability of accounting data;- Adhere to managerial policies;- Comply with laws and regulations; and- Ensure effective, efficient, ethical, and economical operations.
Review of Related Literature: Operational Definitions
INTERNAL CONTROLCOA Government Auditing and Accounting Manual (GAAM):
Internal control comprises the plan of organization and all the methods and measures adopted within an agency to ensure that resources are used consistent with laws, regulations and policies, resources are safeguarded against loss, wastage and misuse; financial and non-financial information are reliable, accurate and timely, and operations are economical, efficient and effective.
WHAT IS PIA? PIA Primer
Methodology: Unit of Analysis
Variable Unit of Analysis
Internal Control System
Control Environment•PIA’s organizational structure and methods of assigning authority and responsibility;•Managerial policies, rules and regulations and processes that underlie the proper functioning of operating units; and•HR policiesControl Activities•PIA’s reviews of operating performance (performance reviews);•PIA’s reviews of operations and processes; and•PIA’s authorization and approval procedures.
Monitoring•Baseline evaluation of Internal Control System; and•Ongoing monitoring of daily operations.
Methodology: Unit of Analysis
Variable Unit of Analysis
PIA Operations Production of Developmental Information
Institutional Networking and Capability Building
Acquisition/Inventory Management
Planning
Methodology:
Sampling Procedure: Purposive Sampling
Research Design: Descriptive
Data Gathering Procedure: Document Inventory and Analysis and Survey of Key Informants, and Key Informant Interviews.
