This glossary of terms intends to provide the TESDA key players, partners, and stakeholders an online and updated TVET information, concepts, to bring common understanding and clarification on the use of TESDA terminologies.



CONCEPT/TERM DEFINITION
Asynchronous E-learning

refers to the learner-centered process which uses online learning resources to facilitate information sharing regardless of the constraints of time and place among a network of people.

Source: TESDA Circular No. 104, s. 2019


Asynchronous eLearning
refers to the learner-centered process which uses online learning resources to facilitate information sharing regardless of the constraints of time and place among a network of people.
Source: Shahabadi and Uplane, 2015, TESDA Circular No. 104 s. 2019


Audit
refers to the systematic, independent process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
Source: TESDA-OP-IAS-01 Rev. 01-Compliance Audit Program Registration


Audit Execution
is initiated with an entry conference to discuss the focus, requirements and timelines of the audit and involves performing the audit techniques and procedures enumerated in the audit program to gather data and pieces of evidence, to achieve the state audit objective(s).
Source: TESDA Circular No. 079 s., 2020


Audit Follow-Up
a monitoring and feedback activity to ensure the extent and adequacy of preventive/corrective actions taken by the Management/Auditee to address the inadequacies identified during the audit.
Source: TESDA Circular No. 079 s., 2020


Audit Plan
refers to a written plan prepared prior to the conduct of audit which details activities such as where to go, what to do, when to do it and whom to see/interview.
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration

refers to a written plan directing internal quality audit teams on the processes to be audited and timeframe to do the audit
Source: TESDA-QP-03 Rev. 03


Audit Program
is the guideline for action during the execution phase of the audit and sets out the detailed audit procedures for the cost-effective collection of evidence.
Source: TESDA Circular No. 079, s. 2020


Audit Report
refers to a report that contains observations and findings during the Audit that are meant to assist the Auditee to improve systems.
Source: TESDA Circular No. 47, s. 2022


Audit Team
refers to a group of people qualified and designated/authorized to conduct an audit.  It is composed of a Lead Auditor and team members.
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration


Auditee

refers to the area(s) or person(s) to be audited

Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration; TESDA-QP-03 Rev. 03



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