Bachelor of Science in Internal Auditing Curriculum

Curriculum Map

The Bachelor of Science in Internal Auditing (BSIA) curriculum is intended to provide general accounting and internal auditing education for those who wish to pursue a career in the field of providing risk-based, objective and reliable assurance, advice and insight.

Aside from professional accounting education and specialization courses, the curriculum also includes general education (GE) courses which develop basic skills and competencies such as analytic thinking and persuasive communication.

The BSIA curriculum consists of 4,272 hours of coursework, including the 600-hour internship in partner auditing, accounting or accredited business firms. The program also requires students to conduct research work and feasibility studies related with internal auditing. The BSIA program also complies with competency frameworks issued by various accounting and internal auditing organizations, which qualifies graduates to take international certification assessments.

Click or tap on each year level for more information about the list of courses per semester. You may also click on the course code and title for more detailed information about each course, including prerequisite courses (if any) and total number of hours per semester.



First Semester

ACT1101 – Financial Accounting and Reporting
This course strengthens the foundational knowledge of the learners in Basic Accounting for sole proprietorship. This deals with the application of the accounting cycle for service and merchandising. This will also address other topics pertaining to basic cost accounting for manufacturing business.

Moreover, ACCA integrated topics such as petty cash fund, payroll, and one-date bank reconciliation will be discussed in this course.

Prerequisite: None
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

GED0101 – College Academic Skills in English
The course prepares students to be lifelong learners through the development of study habits and key academic skills, foremost of which are critical reading and analytic writing.

It hones students’ thinking and learning strategies necessary in gathering, weighing, and organizing relevant information from multimodal sources; drawing connections between ideas; distinguishing sound and unsound arguments; and expressing their own sound arguments in clear and concise language.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

GED0103 – Mathematics in the Modern World
This course introduces students to the nature of mathematics as a discipline and as an essential tool in our modern society. It aims to acquaint students with the language of mathematics (including its own symbols, syntax and rules) and to develop their sense of sound mathematical arguments governed by logic and reasoning.

It also aims to change students’ perception of mathematics as merely a set of formulas and equations by exploring the interaction of mathematics with other fields of human endeavor such as the arts, philosophy, and the social sciences.

Various applications of mathematics, such as in data analysis, weighing of social choices, understanding codes in transmission of information, and optimal allocation of limited resources, among others, will also be surveyed in the course.

At the end of the semester, the students are expected to have a broader appreciation and understanding of mathematics and its role in their world.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0105 – Wika, Kultura at Lipunan
Nakatuon ang kursong Wika, Kultura at Lipunang Pilipino sa sosyolinggwistiko at sosyo-kultural na dulog na naglalayong linangin ang mapanuring pag-iisip ng mga mag-aaral sa pakikipagdiskurso sa ugnayan ng wika sa kultura at lipunang Pilipino.

Tinatalakay ng mga babasahin sa kursong ito ang papel at bisa ng wikang Filipino sa edukasyon, pamahalaan, midya, politika, ekonomiya at iba pang panlipunang institusyon.

Sa dulo ng kurso, inaasahang makabubuo ang mag-aaral ng kritikal na sanaysay sa pamamagitan ng pagdalumat sa relasyon ng wika sa kultura at lipunang Pilipino.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

GED0104 – Science, Technology and Society
The course explores the philosophical, cultural, political, and economic viewpoints of science and technology as it permeates in society. The focus is on broadening students’ awareness regarding the historical development of science and technology integral in fortifying humanity.

As students uncover the interaction of science and technology with society, they will also examine how the levels of social arrangement affect and shape this interaction.

The goal is for them to become informed citizens of society and be potential nation builders capable of responding critically to the most significant and unprecedented challenges of the contemporary world.

At the end of this course, students are expected to use local and global perspectives to rationally and ethically address human challenges that science and technology bring forth – its profits and risks, its promises and perils – to virtually all aspects of human life.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

MGT1101 – Leadership and Decision Making
This course introduces students to the various theories and models of leadership and decision making in organizations. The course explores the psychological, behavioral, structural and cultural issues that leaders face when making decisions as well as develop student’s knowledge and skills required in various situations.

This course analyzes the synergetic relationship between leadership and decision making, combining recent research, and theory and practice to teach leadership and decision making skills.

Students will utilize a mix of reading, discussion, case studies, team exercises and reflective exercises to achieve a better understanding of leadership and decision-making.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

MGT1102 – Fundamentals of Business Analytics with Spreadsheet
The course covers introduction to managerial statistical tools in descriptive analytics and predictive analytics, including regression. Other topics covered include forecasting, risk analysis, simulation, data mining, and decision analysis.

This course also provides students with the fundamental concepts and tools needed to understand the emerging role of business analytics in organizations and shows students how to apply basic business analytics tools in a spreadsheet environment, and how to communicate with analytics professionals to effectively use and interpret analytic models and results for making better business decision.

Emphasis is placed on applications, concepts and interpretation of results, rather than theory and calculations.

Prerequisite: None
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

NST0101 – National Service Training Program 1
The course, as mandated by Republic Act No. 9163, otherwise known as the National Service Training Act of 2001, aims to enhance the civic consciousness of the students “by developing the ethics of service and patriotism” while undergoing Civic Welfare Training Service (CWTS).

NSTP1 covers topics through big sessions in campus that will tap on the students’ enthusiasm and idealism for nation-building, leadership and civic involvement. Combining active reflection in a creative dynamic learning environment, it prepares the students into actual community service in NSTP 2.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

WRP0101 – Wellness and Recreation Program 1
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: None
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 25.5

Second Semester

ACT1102 – Conceptual Framework and Accounting Standards
This course deals with the Conceptual Framework for Financial Reporting prescribed by Financial Reporting Standards Council (FRSC). This course explains the standard setting process, the authority attached to the standards, and the body authorized to promulgate them.

It is focused on discussing the updated and currently effective standards or pronouncements by Financial Reporting Standards Council pertaining to the measurement and recognition principles including the pertinent disclosure requirements in the presentation of Statement of Financial Position and Explanatory Notes, Statement Comprehensive Income, Statement of Cash Flows and Statement of Changes in Equity.

It is also designed to discuss the corporate accounting – formation, share capital transactions, subsequent transactions, Book Value Per Share, Basic Earnings Per Share, and preparation of shareholders’ equity section.

Prerequisite: ACT1101 (Financial Accounting and Reporting)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

GED0107 – Readings in Philippine History
The course critically analyses Philippine history from multiple perspectives and sources, with focus on Philippine urban history. It describes and examines important turning points from the precolonial to the modern and contemporary periods in Philippine urban history, including the social, political, economic and cultural factors that influenced them.

It introduces the students to historiography, an approach by which urbanization and the growth and development of Philippine towns and cities will be discussed.

At the end of the course, the students will have an expanded view of the historical narrative of the Philippines and its people, and will be able to utilize historical data, methodologies and perspectives in examining and responding to current issues in Philippine society, expressed in the form of creative outputs, written or digital.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0108 – Retorika at Panitikan ng Pilipinas
Tumatalakay ang Retorika at Panitikan ng Pilipinas sa apat na pangunahing diskurso (ekspositori, deskriptib, naratib at argumentatib) na gagamitin sa pagdalumat ng mga kaalaman gamit ang iba’t ibang tekstong pang-akademiko at pampanitikan.

Nakatuon ang kurso sa pagtatamo ng mapanuring pag-iisip sa pamamagitan ng kritikal na pagbabasa at pag-unawa sa iba’t ibang genre ng panitikan sa Pilipinas partikular sa pagsulat ng kritik na sanaysay at pagpapahayag gamit ang wastong kaalamaang retorikal.

(The course involves the study of the four discourse types (expository, descriptive, narrative and argumentative) through an examination of various academic and literary texts.

The students are expected to develop critical thinking through intensive reading of different literary genre in the Philippines. At the end of the course, they will practice effective rhetoric in writing a critical essay.)

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0109 – Speech Communication
In this course, students will apply verbal, nonverbal communication, and active listening strategies in addressing communication apprehensions involving face-to-face and mediated transactions.

They will hone their interpersonal skills focusing on building self-confidence, maintaining conversations, formulating concise messages, and managing diversity in social spaces. They will engage in conversation drills, text analysis, performance critiques, and present single-idea speeches aided by visuals.

At the end of the course they will become more effective communicators with a confident Public Self able to responsibly relate with diverse audiences.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0110 – Understanding the Self
This course focuses on relevant studies and issues on understanding the self, following an interdisciplinary approach within the framework of contextualism. It examines the forces that contribute to the formation of the self and emphasizes experiential learning to allow students to apply course topics to real life situations, issues, and concerns.

The topics will help students gain self-knowledge and facilitate self-discovery. Lessons will also include effective ways to achieve personal well-being and to improve their quality of life.

The course also focuses on current issues that influence the development of personal identity and social responsibility such as culture, gender and diversity, technology and cyberspace, spirituality, and politics.

At the end of the semester, students will be able to formulate conceptions of one’s self, demonstrate awareness of the complex nature of identities, as well as skills on managing the self.

Specifically, students will be able to answer the following questions: “What is the self?”, “What makes up the self?”, “Who am I?” and “How do I achieve success and well-being?”

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

LAW1101 – Law on Obligations and Contracts
This course is the first in the series of three courses that cover the topic on regulatory framework governing business transactions and business organizations / associations, and of business laws including their legal implications. The courses tackle pertinent legal provisions, general principles, concepts, and underlying philosophy of the laws applicable to commerce and business.

Law on Obligations is a study of the rules governing the nature and sources of obligations and deals with the study of the basic rights and duties of a debtor and a creditor in the performance of their respective obligation/s arising from law, contracts, quasi-contracts, delicts and quasi-delicts. It is likewise a study of the different kinds of obligations, their nature and effects.

On the other hand, Law on Contracts is a study of the different kinds of contracts, their characteristics, the rights and liabilities of the parties thereto as well as the remedies of parties to an agreement in cases of breach and / or violations of its terms and conditions.

As a whole, the Law on Obligations and Contracts sets forth the basic nature and kinds of contracts, giving rise to obligations and the mutual duties and responsibilities each contracting party must observe. In certain cases, the law will also provide remedies for redress and recovery of losses.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

MGT1103 – Business Statistical Analysis with Software Application
This is a core business course that focuses on statistical concepts, techniques, and methods used to represent, analyze, and interpret business data.

This course covers two main topics: (1) descriptive statistics which includes topics such as describing data visually and some descriptive statistics; (2) inferential statistics which includes probabilities and probability distributions, sampling estimation, confidence intervals, hypothesis testing, simple linear regression, and correlation.

Students are expected to perform quantitative statistical procedure and analysis using SPSS and MS Excel within the context of business.

Prerequisite: None
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

NST0102 – National Service Training Program 2
This course is the natural follow through of the Civic Welfare Training Service (CWTS) the students underwent in NSTP 1. It includes the programs and activities highlighted by the community service/immersion that are contributory to the welfare and the betterment of the life of the members of the community.

Among the areas where the students can make their contribution through CWTS 2 are education, environment, entrepreneurship, health and safety and the moral development of the members of the community where they render service.

It is hoped that this course will point them to a clearer life-long engagement in service and volunteerism.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

WRP0102 – Wellness and Recreation Program 2
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0101 (Wellness and Recreation Program 1)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 25.5


Summer Term

ACT1103 – Accounting Information System with SAP
This course discusses the use of information systems on the recording, processing and distribution of data with focus on computer-based information and systems as well as internal controls. This course provides learners the analytical tools to design, implement and maintain an accounting information system to support business processes and transaction cycle.

Topics include the database approach to data management, data modelling, typical business documents and reports and proper system documentation through data flow diagrams and flowcharts, components of a contemporary accounting information system, networks, security and internal controls. This involves development standards and practices for accounting information system, hands-on experience in the use of electronic software specifically Systems, Application and Products (SAP) for business transaction processing.

Prerequisite: ACT1102 (Conceptual Framework and Accounting Standards)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

MGT1115 – Managerial Economics
This is a core business course focused on the application of microeconomic principles and methodologies to key management decisions within organizations. Managerial economics provides principles to foster the goals of the organization, as well as a better understanding of the external business environment in which an organization operates.

The course covers topics on production and cost decisions; consumer analysis and demand forecasting and; market structure and strategy. Students will learn to analyze concepts and problems from a firm and manager’s perspective. Students will also learn to apply economic models and rational choice to business decision making.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

Total units: 6

First Semester

ACT1104 – Intermediate Accounting 1
This course covers the detailed discussion, appreciation and application of the Philippine Financial Reporting Standards (PFRS) on the assets, financial and non-financial of a business enterprise.

Emphasis is given on the interpretation and application of the accounting standards on financial assets such as cash and cash equivalents, loans and receivables, investment in equity and debt securities and non-financial assets such as inventories, biological assets, property, plant and equipment, non-current asset held for sale, intangibles, investment property, other long-term investments, and exploration and evaluation of mineral resources assets.

It also deals with contemporary issues such as borrowing costs and impairment. The related internal control, ethical issues and management of assets are also covered.

Prerequisite: ACT1102 (Conceptual Framework and Accounting Standards)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

ACT1105 – Cost Accounting and Control with SAP
This course aims to orient the learners on the cost accounting cycle of manufacturing concern. Topics covered include cost accounting fundamentals, cost concepts, classification, and behavior of cost.

It also includes the planning, accounting and control of materials, labor and overhead, and application of various costing methods job order costing, process costing, accounting for joint and by-products, just-in-time and back-flush costing System, and standard costing.

Prerequisite: ACT1101 (Financial Accounting and Reporting)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

GED0111 – Purposive Communication
Purposive Communication is a skills-based course designed to enhance the students’ competence in dyadic, small group, public, and intercultural communication using practical techniques informed by the five Cs of a 21st Century Leader: critical thinking and problem solving, creativity and innovation, collaboration and teamwork, cross-cultural understanding and communicating information.

The course will further enable students to analyze and respond to issues and trends that may enhance or impede transactional communication, and will allow them to participate in activities related to the management of meanings in multimodal platforms (e.g. oral and written, online and offline).

Through active engagement in simulation activities, the course will train the students to become purposive, audience-centered, empathic, critical, assertive, and ethical communicators.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0112 – Scholarly Inquiry
This course will provide students with practical techniques in the generation of knowledge. It will introduce them to the process of systematic inquiry through analyses of research designs used in scholarly papers in various disciplines.

Students will be immersed in identifying researchable topics using various techniques such as concept-mapping, chunking, funneling; in surveying and gathering relevant literature; in the application of basic obtrusive and unobtrusive methods of data gathering/construction; and in the formulation of thematic inferences out of gathered/constructed data.

At the end of the course, the students will produce an empirical paper that demonstrates high degree of academic integrity. The paper should exhibit their appreciation of and curiosity in ideation and should reflect the characteristics of scholarly inquiry: systematic, cumulative, self-critical, heuristic, replicable, and timebound.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0113 – The Filipino in the Contemporary World
This course covers the concepts, theories and critical issues of globalization. Students will examine the political, economic, socio-cultural, technological, ecological and other transformations that have created an increasing awareness of the interconnectedness of the Filipino with peoples and spaces around the globe.

They will venture to understand the contemporary world through what is known as progressive contextualization, a method of analysis that will help them trace connections between issues, events, and people on different scales.

Class activities will be in the form of healthy debates, film viewing and discussions, reading and analysis of texts on development theory, organizing online fora, and planning and producing a collaborative, multimedia project. The objective is for students to develop a sense of global citizenship so that they can become advocates for total human development.

At the end of the course, they should be able to concretize answers to the following questions: “What does this have to do with me?”, or, “What’s my part in this?”, and “What can I do to contribute to society as it is, or to help create change when needed?”

Global demography will be integrated in various modules, particularly on topics such as Poverty, Labor Contractualization, Migration, and the Filipino Diaspora.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

LAW1102 – Business Laws and Regulations 1
This course is the second in the series of three courses that cover the topic on regulatory framework governing business transactions and business organizations / associations, and of business laws including their legal implications.

This course deals with the fundamental legal principles governing business transactions, business associations and dealings in securities and their legal implications to accounting and auditing situations.

It covers the study of pertinent legal provisions, general principles, concepts and underlying philosophy of the Laws on partnerships, private corporations including cooperatives (membership), Securities Regulation Code, SRC Rule 68, Code of Corporate Governance, and SEC Circulars and Issuances will also be covered.

Prerequisite: LAW1101 (Law on Obligations and Contracts
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

MGT1116 – Economic Development
This is a core business course that examines theories, issues, challenges, existing economic policies, and alternative policy options relating to sustainable economic development.

The course will cover topics on comparative analysis of the leading theories of economic growth, development, and sustainability, factor endowments, poverty and income distribution, consequences of population growth and technological change, employment and migration, agriculture and rural development, international trade and commercial policy, foreign investment and aid, and global integration, economic transition, and environmental degradation.

Students will learn to take a critical look at the adequacy of neoclassical explanations of economic growth and examine if globalization, debt reduction interventions and international trade laws are helping the world’s poor.

Students will also learn to use tools and techniques such as cost-benefit analysis, multi-criteria assessment methods and scenario analysis to determine practical and effective policies that can be implemented to address challenges of economic growth and development.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

WRP0103 – Wellness and Recreation Program 3
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0102 (Wellness and Recreation Program 2)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 22.5

Second Semester

ACT1106 – Intermediate Accounting 2
This course is a continuation of Intermediate Accounting I. It is designed to cover the discussion, appreciation and application of the Philippine Financial Reporting Standards (PFRS) on liabilities, financial and non-financial, and shareholders’ equity including disclosure requirements.

It also deals with contemporary issues such as leases, employee retirement benefits, and deferred income taxes and other provisions and contingencies.

Financial liabilities shall include accounts and other trade payable, loans payable, commercial paper, derivative financial liabilities, accrued expense payable, returnable deposits and current of maturities of long-term debt, bonds payable, long-term notes payable. Meanwhile, while non-financial liabilities shall include advances / deposits from customers, agency liabilities (VAT, SSS, Withholding tax, Income tax, Property tax), and warrants.

Accounting for shareholders’ equity shall cover contributed capital, reserves, and retained earnings and other shareholders’ equity accounts such as Shared-based payment, EPS and Diluted EPS. The related internal control, ethical issues and management of liabilities and shareholders’ equity are also covered.

Prerequisite: ACT1104 (Intermediate Accounting 1)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

ACT1107 – Strategic Cost Management
This course covers the various facets of decision-making which includes discussion of CVP analysis, variable and absorption costing, and activity-based costing. activity management, standard costing, relevant cost in decision-making, capital budgeting, and transfer pricing.

It includes responsibility accounting as well as analysis and interpretation of accounting data as aids in managerial decision-making process, balanced scorecard, and performance evaluation.

Prerequisite: ACT1101 (Financial Accounting and Reporting)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

ACT1108 – Financial Management
This course is intended to introduce the learners the about the nature, purpose, scope and functions of financial management and how it differs from the accounting perspective.

This course also covers the financial analysis (interpreting and analyzing financial statements for indications of business performance and assessing information weaknesses in financial statements).

It includes time value of money, financial planning and operational budgeting, and working capital management (cash, receivable, inventory, and short-term financing).

Prerequisite: ACT1105 (Cost Accounting and Control with SAP)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

AUD1201 – Internal Audit and Entity’s Control Environment
This course is intended to provide the overview on the nature of internal auditing, Aspects of The IIA’s International Professional Practices Framework (IPPF), Audit and Evaluation Sector Code of Ethics, International Standards, definition and description of internal auditing, the organizational structure for the internal audit activity and their respective roles and responsibilities, both operational and strategic role; Internal Control(COSO) framework, Overview of the various fraud risk, Alternative Control framework, fraud tree discussion, types of control, and formulation of controls (preventive, detective, corrective and general controls) to mitigate the organizational risk.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0114 – Applied Ethics in Contemporary Times
The course introduces students to interdisciplinary perspectives (psychological, socio-anthropological, and ethical thoughts) in analyzing and resolving personal and contemporary social and ethical issues.

They will examine case studies using various frameworks in resolving ethical issues. The objective is to mold them to become responsible and responsive leaders, managers, employers, entrepreneurs, workers, and citizens steeped with the FEU core values of Fortitude, Excellence and Uprightness.

At the end of this course, the students will exercise critical decision-making skills (applied ethics) in resolving contentious ethical issues through case studies and creative outputs in the oral or written form.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0115 – Pag-aaral ng Wika at Kulturang Rehiyonal
Ang kursong ito ay inilaan para sa mga Pilipinong mag-aaral na naglalayong magtamo ng pangunahing kasanayan sa paggamit ng piling wika mula sa isang rehiyon tungo sa paglinang ng kamalayang Pilipino.

Sa pamamagitan ng Communicative Approach at Systemic Functional Linguistics, inaasahang mapaunlad ang panlabas na pagtingin ng mga mag-aaral tungo sa panloob na pagsasakonsepto ng wika at kultura ng isang rehiyon.

(Using Communicative and Systemic Functional Linguistics approaches, the course is intended for Filipino students who aim to attain proficiency in their choice of regional language.

The purpose is to gain a deeper understanding of the culture in the region through a study of its language.)

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

TAX1101 – Income Taxation
This introductory taxation course is primarily concerned with income taxation. Topics include the basic principles and rules of the income tax system as these apply to individuals, partnerships and corporations.

Topics also cover the income taxation of employees and unincorporated and incorporated businesses, capital gains tax, final tax on certain passive income and the year-end tax. The course also includes special topics like the minimum corporate income tax, preferential taxes, fringe benefits tax, improperly accumulated earnings tax and withholding taxes.

In addition, new regulations under the Tax Reform for Acceleration and Inclusion (TRAIN) Law relative to income tax will also be covered in this course. At the end of the course, learners are expected to be knowledgeable in using various BIR forms for Income Taxation.

Prerequisite: ACT1101 (Financial Accounting and Reporting)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

WRP0104 – Wellness and Recreation Program 4
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0103 (Wellness and Recreation Program 3)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 22.5

Summer Term

MGT1107 – Management Science
This is a core course that introduces students to quantitative methods and their application to management problems. Emphasis will be on the demonstration of problem formulation and mathematical programming, sensitivity analysis, simulation, and decision-making under uncertainty.

This course will allow students to understand that effective use of technology and sophisticated algorithms to find optimal or near-optimal solutions to management problems can provide significant cost savings to firms.

Students will learn to apply management science tools to several functional areas of business, including operations, marketing, and finance. Students will also learn to use spreadsheets for problem formulation, optimization model building, and solving optimization problems.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

MGT1111 – International Business and Trade
The course provides topics on of foreign markets, domestic capabilities, competition, shipping alternatives, international commercial terms, raw material supply situation, incentive plans, credit availability, and imports to support export development, diversification, and linkage to international taxation.

It aims to provide students with a better understanding of the dimensions in international business, capsulize knowledge of international trade especially entered into by ASEAN – member nations.

It also familiarizes students with technical aspects in assessing and identifying business opportunities in light of increasing competition in global markets, and builds their appreciation of the implications of globalization to business particularly small and medium export oriented enterprises.

Students will learn from practical examples taken from local and foreign cases to illustrate and highlight the areas covered in the course.

Prerequisite: MGT1102 (Fundamentals of Business Analytics with Spreadsheet)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

Total units: 6

First Semester

ACT1109 – Financial Markets
The course is the continuation of Financial Management (ACT1108) which presents the financial system and the various financial markets, instruments and institutions.

It includes the understanding of long-term financing instruments, capital structure and leverage which includes debts and equity, risk and rates of return, valuation of bonds and stocks, cost of capital, and risk management thru the use of derivatives.

Prerequisite: ACT1108 (Financial Management)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

ACT1110 – Governance, Business Ethics, Risk Management, and Internal Control
This course is designed to distinguish corporate governance and business ethics. This involves the discussion of the underlying concepts of business ethics and principles of corporate governance, such as accountability, responsibility, honesty and transparency, integrity, openness, mutual respect, performance evaluation, and commitment and how they can be applied to contemporary business environment.

It includes describing the role of the board as a performance monitor, the legal and ethical responsibilities of managers, auditors, and shareholders. Moreover, this course is intended to introduce basic risk management principles on how the entity assess, control, transfer risk, and prepare an effective risk-based plan / program that will reduce losses and improve financial performance and employee morale.

Topics covered include leadership as it relates to the professional accountant, the recognition and management of risks concerning an enterprise, and the application of internal control concepts and standards to contribute to organizational stability and growth.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

ACT1111 – Intermediate Accounting 3
This three-unit course is the culmination of the Intermediate Financial Accounting cluster. It deals with the presentation of general-purpose financial statements in accordance with Philippine Financial Reporting Standards (PFRS, PASs) including Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Owners’ Equity, and Statement of Cash Flows, including the required disclosures and notes to the financial statements.

It also covers reconstruction of accounts from incomplete records, cash basis to accrual accounting and vice-versa, single-entry system, accounting changes, correction of errors, interim reporting, operating segment, discontinued operation, accounting for changing prices, introduction to derivatives and hedging, and application of PFRS for SMEs.

Prerequisite: ACT1106 (Intermediate Accounting 2)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

AUD1202 – Forensic Accounting
This course explores the role of forensic accountant in today’s economy. Topics covered include the scope of forensic / investigative accounting function.

In addition to fraud schemes, business valuation, bankruptcy, lost profits analyses and various types of litigation support services will also be covered. Finance, accounting, auditing, and quantitative methods will be addressed since they are especially important to forensic accountants in calculating / quantifying economic damages.

By the end of the course, learners are expected to learn certain areas of the law, fraud examination, develop research skills, interview skills, and investigative skills needed for collecting and evaluating evidential matter, as well as communication skills in preparing reports.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1203 – Enterprise Risk Management (ERM)
This course is intended to provide a high level understanding of the broad spectrum of risks facing complex organizations, and what an ERM process looks like for organizations including some common challenges and pitfalls of institutionalizing an ERM culture.

It includes the discussion of the concepts of Internal Control, Sarbanes-Oxley Act and strategic planning, including the role of the following concepts in ERM – the holistic approach, downside and upside risks, measurement of risk, unquantifiable risks, responses to risk, and risk management.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0102 – The Life and Works of Rizal
Rizal’s works and the story of Rizal’s life are staples of Philippine basic education. Whereas the focus in basic education has been on knowing the plot of Rizal’s novels and the facts of Rizal’s life, in this higher education course, Rizal’s works, life and social milieu, and Rizal as text will be examined more rigorously and thoroughly.

In this course, students will ask, and hopefully answer: What were Rizal’s social and political beliefs? Why did he hold these beliefs and what influenced his thinking? How has he been appropriated over the past century?

Insights into these questions will be arrived at by employing close reading of the texts by and about Rizal, reflections on and concretizations of these texts, class discussions, and research. It is hoped that these insights will lead to a fuller understanding of the self as Filipino in the 21st Century.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours per semester

TAX1102 – Business Taxation
This course involves an intensive study of the Bureau of Internal Revenue rulings of business and transfer taxes systems. The relationship between the three taxation systems: business taxes, transfer taxes and the income tax are emphasized.

The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The taxation under the government, tariffs and codes are also discussed.

Topics include percentage tax, estate tax and donor’s tax, and new regulations under the Tax Reform for Acceleration and Inclusion (TRAIN) Law relative to business taxes. Remedies shall also be covered in this course.

At the end of the course, learners are expected to be knowledgeable in using various BIR forms for Business and Transfer Taxation.

Prerequisite: TAX1101 (Income Taxation)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

WRP0105 – Wellness and Recreation Program 5
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0104 (Wellness and Recreation Program 4)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 22.5

Second Semester

ACT1112 – Strategic Business Analysis
This course is designed to equip the learners the techniques in understanding the organization and the industry by identifying the different needs of a business, with a thorough analysis of its internal and external environments.

This encapsulates all the acquired knowledge in their business courses, including marketing, business management, management science, production, human resource, risk management, internal control, and accounting, to come up with and prepare the most feasible business plan.

Prerequisite: ACT1102 (Conceptual Framework and Accounting Standards)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

ACT1113 – Accounting Research Methods
This course will involve the preparation of a discipline-based research proposal including identification of research topic and research title, research problem and specific research questions, types of Plagiarism, various methods of in-text citation and referencing, literature search (RRL).

Moreover, it will also include various research design, distinction between quantitative and qualitative approach, description of the respondents/ participants, population and computation of sample size, research locale, different sampling design, and statistical treatment of data.

Finally, this course will require critiquing the paper thru proposal oral defense.

Prerequisite: GED0112 (Scholarly Inquiry)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1204 – Internal Audit Engagements
This course is designed to discuss the Internal Auditing Standards applied to internal audit engagement, phases of internal auditing process which include establishing what is going to be audited (planning), ensuring that the approved plan is implemented (conducting), communicating the results achieved (reporting) and follow-up review.

It will also cover the distinct activities of the audit engagement – preparation of audit engagement letter, hold initial meeting, preliminary survey, resource allocation, risk assessment, internal control review, determining audit objectives, scope, criteria and approaches, developing the audit program, fieldwork, transaction testing, advice and informal communications, audit summary, working paper / flow chart documentation, debriefing the auditee, discussion draft, exit conference, formal draft, final audit report, client response, client comments, audit follow-up, follow-up review, follow-up report; construction of engagement letter, internal audit report, recommendations, review of the management plan, and audit presentation.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1205 – Fraud Examination: Concepts and Cases
This course is a specific area of forensic accounting and it is a mixture of lecture and case exposition. Topics covered include the review of different fraud schemes including tax-related fraud and areas of fraud detection, prevention, and deterrence.

This course will also discuss the examination of fundamental legal concepts governing expert witness testimony, identification and securing of relevant documentary evidence as well as interviewing witnesses, including potential suspects; the preparation of investigative reports, testifying to findings and the provision of general assistance relative to the detection, prevention and detection of fraud.

It relates to fraud matters such as investigation of specific allegations and prevention activities. Forensic accounting concepts, accounting principles, financial markets, financial data analysis, government regulation, risk assessment, accounting systems analysis, mathematics and economics shall be applied in solving the actual cases of fraud in different industries.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

BME1101 – Production and Operations Management
This is a core business course that introduces students to the concepts underlying effective operation and control of manufacturing and service firms.

The topics covered include efficiency and effectiveness of processes such as product creation and development, production control, facilities planning, distribution, purchasing, inventory policy, quality control, logistics, and the application of technology.

This course focuses on the application of analytical tools to address critical issues such as product or service design, process engineering and work systems design, management of technology and innovation, environment-friendly design, capacity planning, plant location and facilities layout, logistics and supply chain management, total quality management, operations scheduling, and performance management.

Students will learn to utilize analytical approach to address challenges in production and operations in relation to strengthening the competitive position of manufacturing and service firms as well as being at par with global standards.

At the end of the course, students are required to synthesize their learning through production and operations output that may lead to opportunities to receive program certifications.

Prerequisite: (None)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

GED0106 – Art Appreciation
This course delves into art as a tool in the awakening of societies reflective of the different historical periods. Particularly, it looks at the sociology of art and the intricacies that it brought to the progress of cultures and societies throughout history.

Placing art in context with history, religion, sexuality, social protest and media, the course will enable students to gain an insight into the significance of creativity in its many physical manifestations (painting, sculpture, architecture, music, literature, dance, drama, film and traditional arts).

By using formal theories in understanding artistic intent and expression through the study of formal theories, styles and movements in art, the students are expected to understand the role of art today.

The course will also allow students to experience “FEU as a Cultural Oasis,” cultural spaces (i.e. museums, galleries and heritage sites) and theatre and musical performances, and even contemporary forms like rap music and indie films.

Students are expected to present critical evaluation of artworks during different artistic periods. The final requirement is a critique paper or creative outputs that integrate the lessons in class.

Prerequisite: None
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

LAW1301 – Business Laws and Regulations 2
This course deals with other laws not covered by the three series of Regulatory Framework governing business transactions. This course includes applicable Laws on sales and credit transactions, its nature, form and requisites.

It discusses the rights and obligations of the vendor and vendee, warranties in relation to consumer laws including rights and remedies in case of defaults.

The course also provides the learners an understanding of the law on credit transactions such as pledges, real mortgages and chattel mortgages.

Prerequisite:(LAW1101) (Law on Obligations and Contracts
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

WRP0106 – Wellness and Recreation Program 6
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0105 (Wellness and Recreation Program 5)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 22.5

First Semester

ACT1208 – Auditing in a CIS Environment
This course complements the course in auditing but limited to the areas that have an immediate consequence to information technology (IT) as used in business.

It discusses the impact of information technology on the auditor’s study and evaluation of internal controls with emphasis on IT related risks, security and control mechanisms and techniques that may be employed to address the risks.

It introduces computer-assisted audit tools and techniques in auditing around, auditing through, and auditing with the computer (using Audit Command Language [ACL] as generalized audit software [GAS]).

In this course, learners gain an appreciation of the features and understanding of the risks involved in auditing in a computerized environment, the CIS controls they would expect to find in this particular area, how auditors use Computer Assisted Audit Techniques (CAATs) in this area.

Moreover, the course also covers emerging IT-related topics affecting the public accounting profession such as cloud computing and artificial intelligence. The learners gain hands-on experience in the use of computers in performing the audit of entity’s transaction cycles.

Prerequisite: ACT1111 (Intermediate Accounting 3)
Credits: Three (3) units (two units lecture and one unit laboratory)
Number of hours: 36 hours lecture and 54 hours laboratory per semester

AUD1206 – Operations Auditing
The course will cover internal audit from a broad perspective that includes information technology, business processes, and accounting systems.

Business improvements in the effectiveness and efficiency of management processes and controls will be covered in the areas of operations, finance and technology.

Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, and emerging issues. The course covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas.

Prerequisite: ACT1110 (Governance, Business Ethics, Risk Management, and Internal Control)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1207 – Advanced Internal Auditing: External Quality Assurance Review
This course builds on the knowledge based from the Internal Audit foundation. It is designed with advanced topics to prepare students for the responsibilities and challenges faced as an auditor in charge, which focuses on how internal audit can work effectively with other internal and external review and assurance agencies in order to provide an overall assurance opinion.

The course will include in-depth understanding and application of the Internal Auditing principles, professional standards, advanced auditing techniques, and other emerging topics concerning complex auditing judgments, key business processes of the organization and the use of audit software tools.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1208 – Sustainability and Strategic Audit
The course is intended to discuss the relevant concepts and sustainability reporting framework relative to the preparation of Sustainability Report.

This course, therefore, explores the theories and the practice of corporate social responsibility (CSR) and accountability in the modern organization. This tackles the changing landscape of corporate sustainability reporting, i.e., the entity’s environmental, social and governance (ESG) policies, practices and processes in managing the risk, while complying with the regulations and creating value through efficiencies and innovation.

Learners will be able to explain differences between sustainability assurance and traditional auditing, improve learners’ skills related to communicating ideas clearly, concisely, logically and effectively both verbally and in writing.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1301 – Internal Auditing Project Management
This course provides the learners with the skills and techniques necessary to embed project management methods into the internal audit process.

Common project management techniques and methodologies will be discussed to help reduce and alleviate many of the struggles with delays, prioritization, changes in scope, scope creep, resource shortages, and frequent struggles with timeliness auditors routinely face.

This course develops the competencies and skills in planning including behavioral skills necessary to successfully manage their teams, schedules, risks, and resources to produce a desired outcome.

Learners will explore project management with a practical, hands-on approach through case studies and class exercises as well as real life examples of failures and successes of project management will be covered to further the learning process.

Prerequisite: MGT1101 (Leadership and Decision Making)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

BME1102 – Strategic Management
The course provides topics on systematic effective approach for developing a clear strategic plan, developing a mission statement, performing an external audit, conducting an internal assessment, and formulating, implementing, and evaluating strategies, as well as global issues and concerns.

Students are exposed to a number of frameworks and models to better understand and analyze the macro-environment, the industry environment, and the firm level resources.

The end goal is for the students to be able to think strategically, as opposed to only having a functional orientation and to formulate and to implement creative and innovative strategies that are conducive to the demands of the firm and the environment in which it resides.

Prerequisite: (None)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

LAW1103 – Regulatory Framework and Legal Issues in Business
This course is the third in the series of three courses that cover the topic on regulatory framework governing business transactions and business organizations / associations, and of business laws including their legal implications. The courses provide the learners the knowledge of the pertinent legal provisions, general principles, concepts, and underlying philosophy of the special laws applicable to commerce and business.

This course provides basic knowledge about other laws on other business transactions, to wit: Negotiable instruments, Bouncing Checks, PDIC Law, Secrecy of Bank Deposits and Unclaimed Balances, AMLA Law with emphasis on covered transactions, reportorial requirements, unlawful activities, suspicious transactions, covered institutions / persons, and powers of AMLC.

Intellectual Property Law( Law on Patents, the Law on Trademark, Service Marks and Trade Names, and Copyright), Data Privacy Act, and E- Commerce Act will also be covered in this course.

Prerequisite: LAW1101 (Law on Obligations and Contracts
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

WRP0107 – Wellness and Recreation Program 7
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0106 (Wellness and Recreation Program 6)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 22.5

Second Semester

AUD1101 – Internal Auditing Research
This is the second of two-course concerning the conduct of empirical research. This course will cover the production of a full-blown undergraduate thesis after the data gathering process.

Prior to this, this course will also discuss the various research instruments, instrument development, pilot testing and validation. Data presentation (tabular or graphical), data analysis using statistical procedures thru SPSS, Business Stata, or Excel, interpretation of results, presentation of the Summary of findings, conclusions and recommendations as well as preparation of abstract.

Distinction between publishable research and the distinct format of thesis will be discussed. Final Oral Defense is a mandatory requirement for this course.

Prerequisite: AUD1201 (Internal Audit and Entity’s Control Environment)
Credits: Three (3) units
Number of hours: 54 hours lecture per semester

AUD1102 – Internal Auditing Internship
This field-based course is intended for the learners in their final semester in the internal auditing program. This on-the-job training course provides an industry-based placement to undergraduate internal auditing students with the opportunity to undertake fully coordinated and supervised work experience that assist them in the refinement of their internal auditing skills including enhancement of discipline-based competencies and selected functional areas, as they continue to develop their professional portfolio and become more responsive to the demands of the profession.

This course exposes the learners to the first-hand experience in an actual working environment relevant to their chosen field of specialization. This cooperative work experience in the field allows them an opportunity to operationalize the knowledge, skills and abilities gained in the four corners of the classroom.

This experience increases students’ skills, prepares them for initial employment, and increases occupational awareness and professionalism. This competency-based progression culminates in the learners who take an active role within their approved placement site, as they prepare to enter the workforce.

A tri-lateral contract, once signed by the learner, school, and the employer, allows the learner to register and proceed with his / her training.

Learners are expected to complete 450–600 hours of supervised placement on the designated days and time. At the end of the Internal Auditing Internship, the employer and the learner accomplish final internship assessment forms, giving all concerned parties performance feedback.

Additionally, learners are required to attend scheduled seminars, write a report about their daily activities which served as the basis for evaluation and credit for the course.

Prerequisites: AUD1206 (Operations Auditing), AUD1207 (Advanced Internal Auditing: External Quality Assurance Review), and AUD1208 (Sustainability and Strategic Audit)
Credits: Six (6) units
Number of hours: 600 hours internship

WRP0108 – Wellness and Recreation Program 8
The Far Eastern University Wellness and Recreation Program (WRP) is composed of courses classified as Indoor Wellness and Recreation, Outdoor Wellness and Recreation, Indoor and Outdoor Wellness and Recreation, and Adaptive Wellness and Recreation.

Each course is equivalent to 1.5 credit units. Students enrolled in a four-year program need to finish eight WRP courses and those in a five-year program ten (10) WRP courses.

Aligned with the Commission on Higher Education mandated Physical Education courses for Higher Education Institutions, the Wellness and Recreation Program promotes sustained engagement in physical fitness, emotional, mental, social, and spiritual wellness, recreation, nutrition, environmental, financial, occupational health awareness activities anchored on the core values of Fortitude, Excellence and Uprightness.

Prerequisite: WRP0107 (Wellness and Recreation Program 7)
Credits: one point five (1.5) units
Number of hours: 18 hours per semester

Total units: 10.5


Total program units: 186

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