29/08/2026
AUDIT IN ACTION: BUILDING COMPETENCE AMONG NEW SCOA COMMISSIONERS THROUGH AUDIT MENTORSHIP
The Student Commission on Audit (SCOA) β UM Bansalan College successfully conducted the seminar-workshop entitled βAudit in Action: Building Competence Among New SCOA Commissioners Through Audit Mentorshipβ on August 29, 2026, at the UMBC Accounting Laboratory.
The activity was conducted to strengthen the competence, knowledge, and preparedness of the newly appointed SCOA Commissioners in the proper discharge of their duties and responsibilities, particularly in auditing, tabulation, documentation, evaluation of records, and the application of audit procedures.
During the morning session, the Senior SCOA Commissioners served as mentors and facilitators, discussing the fundamentals and essence of auditing and its significance in the functions of SCOA. The discussion also covered the Commissionβs responsibilities in maintaining transparency, accountability, objectivity, accuracy, and integrity in the performance of its audit and tabulation functions.
Despite uncertainties encountered during the morning session, the Commission remained committed to the objectives of the activity. Through cooperation, adaptability, and collective effort, the morning session was successfully completed.
The afternoon session focused on the practical application of the principles discussed. The new Commissioners participated in an audit workshop, where they examined the provided records, applied the appropriate audit procedures, prepared their audit outputs, and presented their respective findings. The activity provided them with an opportunity to translate the concepts discussed in the morning session into actual audit work and demonstrate their understanding before the Commission.
Following the completion of the workshop and presentation of their audit outputs, the newly appointed SCOA Commissioners proceeded with their Oath-Taking Ceremony. The ceremony formally signified their acceptance of the duties and responsibilities entrusted to them and their commitment to uphold the principles and standards of the Student Commission on Audit.
The activity therefore served as more than a seminar. It became a process of preparation, practical application, evaluation, and formal commitment, allowing the new Commissioners to gain knowledge from their Senior Commissioners, apply such knowledge through actual audit exercises, and ultimately affirm their responsibility through the taking of their oath.
SCOA remains committed to developing Commissioners who are competent in audit, accurate in tabulation, objective in evaluation, diligent in documentation, and unwavering in integrity.
From learning the principles of audit, to applying them in practice, and finally taking the oath to uphold themβthe new SCOA Commissioners are now prepared to serve with competence, accountability, and integrity.
