Exit Conference Guide

By: Maribeth F. De Jesus

Activity
Welcome
Remarks

Introduction of
Participants

Description of Activity
The Exit Conference (EC) is an undertaking of the COA Team, thus, the Welcome
Remarks should be done by the ATL.
The HoA may do the Welcome Remarks, considering that the EC is conducted in
their office.
The Welcome Remarks should be brief just to set the tone or to signal the start of
the conference.
The introduction of participants shall be made immediately after the short
Welcome Remarks.
The ATL and HoA should introduce their respective teams.
State correctly the name and designation of the persons being introduced from the
Director to Audit Group SA to Sub-audit Group SA and to Audit Team
Members.
Remind the people being introduced to stand up or wave their hand when their
names are called to be recognized.
The introduction may be skipped if only the audit team is present. However, this
is mandatory if the SA or Director is present.

If only the audit team is present, the ATL shall briefly inform management what
the EC is all aboutand its purpose.
If any of the Sub-Audit Group SA/Audit Group SA/Director is present, the
Opening Remarks shall be done by the Director/DOH Audit Group SA/SubAudit Group SA, in that order.
The Director/DOH Audit Group SA/Sub-Audit Group SA shall briefly inform the
participants what the EC is all about and its purpose.
Presentation of The ATL, before proceeding to the presentation of the audit highlights, should
Audit
briefly summarized first the number of AOMs issued (excluding the cash
Highlights
examination AOMs); how many were already complied with, hence, will no
longer find its way in the audit report; and how many have already been
commented by management.
Read the Audit Highlights from the Matrix or thru Power Point Presentation. The
audit observations are usually the topic sentencecopied from the AOM, hence,
should as much as possible give some details of the observations and not
generalizations. The conditions, cause and effect should be in the topic sentence
and should be responsive or aligned to the recommendations.
State if the observation is a new or a reiteration of previous years audit.
The amounts, which are presented up to the last centavo in the AH, should be read
in nearest hundreds or millions of pesos.
If the criteria is included in the topic sentence, skip the particular sections or
paragraph of the criteria and only say the EO, Circular No. and do not quote it
anymore when discussing the AH.
Elaborate on the topic sentence when discussing the audit observations, if
necessary.
Closing
The Director/DOH Audit Group SA/Sub-Audit Group SA, in that order, shall give
Remarks
the closing remarks, if have not given the opening remarks.
Management should be thanked for the cooperation and support extended to the
team.
Request management to submit their written comments for those AOMs not yet
commented and additional comments based on clarifications during the EC and
give deadline.
Thank the management for hosting the conference.
Things to remember:
Opening
Remarks

Arrive early

Provide management with copy of Audit Highlights.

Responsible
ATL or HoA

ATL for the

COA Team
HoA for the
auditee

Director/DOH
Audit Group
SA/Sub-Audit
Group SA

ATL

Director/DOH
Audit Group
SA/Sub-Audit
Group SA

 Get the attendance

Take the Minutes of the Meeting

If the draft ML is available, the same can also be provided to

management, for comments and suggested corrections
Take pictures during the conference, if possible