
PANABO CITY – The Internal Audit Services Unit (IASU) of Davao del Norte State College (DNSC) conducted a benchmarking activity at two state universities in Northern Mindanao on January 30, 2026.
The DNSC delegation visited Bukidnon State University (BukSU) in Malaybalay City and Central Mindanao University (CMU) in Maramag, Bukidnon. The activity aimed to strengthen DNSC’s internal audit protocols through direct knowledge-sharing and comparison with peer institutions, aligning with national standards set by the Revised Philippine Government Internal Audit Manual (RPGIAM).
The benchmarking team was led by Mr. Denmark A. Sampani, Head of the IASU, and included Mr. Neil Mark N. Alcover, Internal Auditor II, and Ms. Anabel S. Ramos, Internal Auditor I.
At Bukidnon State University, the session was facilitated by Ms. Jobelle Candace F. Abrera, Head of the Internal Audit Unit (IAU). Discussions centered on BukSU’s established best practices, particularly its command and communication protocols, standards for audit documentation, and structured coordination mechanisms with university management and its Audit Committee. The dialogue reinforced the role of audit independence, clear authority, and effective communication in maintaining the integrity and impact of the internal audit function.
The team then proceeded to Central Mindanao University, where they were hosted by Mr. Raymond S. Pacaldo, Director of the Office of Internal Audit Services (OIAS). The exchange at CMU provided a detailed look at its internal audit framework, with discussions on methodologies for audit planning and execution, reporting processes, and systematic monitoring and follow-through mechanisms. The conversation also covered the governance structures that support and empower internal audit operations, offering insights into aligning audit functions with broader institutional objectives and risk management strategies.
This benchmarking initiative is part of DNSC’s ongoing commitment to operational excellence and fiscal management. By studying the systems of fellow State Universities and Colleges (SUCs), DNSC’s IASU seeks to integrate observed best practices into its own processes, enhancing accountability and service delivery within the college.


