The BSIA program uses varied approaches in accountancy and internal auditing education, adapting to the needs of our students and the demands of the changing global work environment in the accounting profession. This allows the program to stay competitive and relevant in the field.
Program Curriculum
Following the mandate of CHED, the 2018 BS Internal Auditing curriculum is now offered as a four-year program.
General Education (GE) courses comprise most of the required units during the first two years of the program. These are university-wide courses intended to develop the students’ key academic skills and competencies such as persuasive communication, analytic and creative thinking. The University upholds that developing such basic competencies helps prepare students towards becoming independent learners as they progress in their respective programs and eventually, their careers.
Alongside their GE courses, BSIA students must also undertake basic professional accountancy courses, including Financial Accounting and Reporting (ACT1101), which covers fundamental accounting principles and Conceptual Framework and Accounting Standards (ACT1102), which discusses the new accounting conceptual frameworks and standards. These courses serve as the basis for the content of the qualifying examinations which are held at the end of the first the program. Students who will pass the qualifying examinations will be admitted to BSA program as second year level.
Afterward, students are required to perform internal auditing research works and feasibility studies and undertake 600-hour supervised apprenticeship training in various auditing and accounting firms and other accredited business firms.
Students are also trained to become well-rounded, socially and morally responsible citizens through the National Service Training Program (NSTP) and the Wellness and Recreation Program (WRP) of the University. Under WRP, students can choose to attend a diverse array of short courses intended to develop their physiological and emotional well-being as well as their sense of belonging in the community and their social responsibility.
Program Retention Policy
The BSIA program maintains certain academic standards to monitor the students’ progress throughout their stay in the program and ensure that they are adequately prepared for higher professional courses. Ultimately, the program aspires to produce outstanding, ethical accounting professionals.
Retention in BSIA includes meeting the program QPA requirements for each year level.
Teaching-Learning Approaches
Instruction in the BSIA program integrates the use of reference materials, textbooks and online resources carefully selected by the Institute’s Faculty Library Committee. These include globally recognized accountancy education references such as SAP, Bloomberg, and Thomson Reuters.
Beyond industry-standard materials, the BSIA program takes pride in its use of multiple teaching-learning approaches catering to students’ needs and empowering them as independent learners and outstanding accounting professionals in the future. These approaches include:
Student-centered learning
Following the University’s educational philosophy and learning paradigm, the BSIA program utilizes methods which encourage active and collaborative learning engagements between the students and the teachers. Through dynamic activities and tasks, students are empowered to take responsibility for their own learning rather than become passive recipients of information in the classroom.
Didactic approach
Fundamental knowledge in accounting and internal auditing concepts, principles, and laws are taught through a mix of discussions and lectures.
Interdisciplinary approach
The BSIA program equips students with the ability to see the various aspects of professional accounting practice through multidisciplinary lenses and perspectives. This, together with their liberal GE courses in the field of arts, humanities and social sciences, encourage well-rounded development for our students.
Blended learning
BSIA integrates and utilizes various learning management systems (LMSs) to expose students to real conditions in the accounting industry. In recognition of technological advancements in accounting practice and shifts in the workplace, the program facilitates ubiquitous learning in some courses through online virtual classrooms, online modules and web resources. The program primarily uses Canvas, the official LMS of the University and a globally recognized platform among leading educational institutions worldwide.
Research-based approach
Students are encouraged to conduct accounting research work, while professional courses also utilize research-based materials such as case studies and feasibility studies to ensure the delivery of updated information about current industry standards and practices.
Assessment and Research Work
Throughout the program, students and teachers freely negotiate their assessments and assessment-related tasks for each course. As most of the department are field practitioners and licensed public accountants, teachers are encouraged to use their industrial experience to develop relevant formative and capstone summative assessments.
Assessments are a combination of traditional pen-and-paper tests, practical examinations, research work and performance-based tasks. These include quizzes and summative tests, reports and presentations, case analyses, research-based writing, and peer assessments.
Internship
Students cannot complete the program without undertaking internship (6 units) in the form of a 600-hour apprenticeship in an accounting or auditing firm under a tri-lateral contract signed by the student, the University, and the firm. Internship is scheduled during the final semester of the program and provides students with the opportunity to acquire supervised work experience in their chosen field of specialization.
During internship, BSIA students are expected to refine their accounting skills and discipline-based competencies as they also enhance their professional portfolio. At the end of the internship engagement, the employer firm and the student accomplish their internship assessment forms for feedback purposes. The students are also required to attend scheduled seminars and write daily a report of their daily activities which serves as basis for evaluation and credit for the course.
