NAGA COLLEGE FOUNDATION
COLLEGE OF ACCOUNTANCY AND FINANCE
M. T. VILLANUEVA AVENUE, NAGA CITY
S/Y 2024-2025
NAME OF THE PROPRIETOR
Owner
Dear Sir/Ma’am,
Greetings of peace!
We, students of Naga College Foundation, Inc. under the Department of College of Accountancy and
Finance, have given a chance to apply what we learned in Operations Auditing into reality and explore
our educational understanding by bestowing audit of operation to a chosen business as our project. It's an
opportunity for us to get project - based learning experience while we work toward becoming future
accountants.
The Naga College Foundation, Inc. is one of the well-known colleges in the City of Naga that offers an
Accountancy program that is affordable yet ensures the quality of education and excellence of teaching to
be given to their respective and bona fide students. This school produces graduates under the said
program that is prepared and has the operational skills needed in the field of accountancy profession.
In accordance with the above mentioned, we, the undersigned 3 rd year BS Accountancy students from
Naga College Foundation, Inc. hoped to have your business as our precious client. We are humbly
interested to have a partner-client relationship with J. Emmanuel Pastries and will hereby conduct internal
audits. J. Emmanuel Pastries, a manufacturing business which is popular as a city distributor in different
pastries branches in Pili, is suitable for our project as claimed by the group. The internal audits will likely
focus on assessing and offering recommendations and suggestions for the business with regards to its
internal controls, in line with this, interviews with the personnel including the top management and
employees is of essence for us to obtain precise information needed. The role of internal audit is to
provide independent assurance that an organization’s risk management governance and internal control
processes are operating effectively. Moreover, in providing an accurate finding, a visit and observation to
the actual establishment is needed. We guarantee that all information that will be disclosed will only be
available to student auditors and for this project, regarding the business will be treated with utmost respect
and is highly confidential.
We will assure that the results of the audit will be beneficial for J. Emmanuel Pastries in attaining its
goals and objectives from the operation and management. However, the owner of the business still has the
choice whether or not to apply recommendations. Furthermore, please also note that we will give our
audit services without requiring any payment or compensation from your company, either monetary or in
kind.
We are hoping for your positive response as it would be a great assistance for us in conducting our
project, developing our skills and knowledge regarding consultancy services and auditing, and preparing
ourselves for the world that awaits us in the near future.
Your permission regarding our request would be much appreciated. Should you need any further
information, you may contact us at ______________ or email us at ______________
Stay safe and healthy. Thank you and God Bless!
Respectfully yours,
Leader of Group as the representative
Noted By:
CHARMAIN RUBY P. REGANIT, CPA
Instructor
Naga College Foundation, Inc.
