Asia Pacific College (APC), through its School of Management, successfully conducted an Academic Industry Immersion for Bachelor of Science in Accountancy students enrolled in the following courses: Operations Auditing, Auditing and Assurance: Specialized Industries, and Integrated Accounting classes at the SM Retail, Inc. Headquarters on April 1, 2026, in Pasay City. The activity formed part of APC’s continuing efforts to strengthen industry-academe collaboration and provide students with meaningful exposure to real-world professional practice.
The immersion was graciously hosted by Corazon S. Rey, Senior Vice President and Chief Audit Executive of SM Retail, Inc., who shared her extensive professional expertise with APC students. During the session, Ms. Rey delivered in-depth discussions on Operations Auditing, the COSO Risk Based Framework, audit analytics and automation, and governance standards as applied in practice, offering students a valuable perspective on how these concepts are implemented in a largescale corporate environment.
Students actively engaged in the discussion, gaining insights that bridged theoretical knowledge from the classroom with actual auditing processes used in industry. The session also highlighted emerging trends in the profession, particularly the growing role of data analytics and automation in internal audit functions.
Asia Pacific College also extends its sincere appreciation to Maria Dorothy A. Sobrevega, Assistant Vice President for Human Resources, and Elenita F. Hernandez, Senior Vice President for Human Resources of SM Retail, Inc., for their invaluable support and efficient coordination of the activity. Their efforts ensured the smooth and successful conduct of the immersion program.
Beyond the technical learning outcomes, the immersion provided students with a broader appreciation of professional standards, ethical responsibilities, and governance practices within one of the country’s leading retail organizations. The experience reinforced APC’s commitment to preparing students for professional practice through experiential learning opportunities and strategic partnerships.
This academic industry immersion further strengthens the continuing engagement between Asia Pacific College and SM Retail, Inc. The activity was made possible through the collaborative efforts of APC faculty members Mr. Osler T. Aquino and Ms. Angelita V. Salting, in cooperation with the Career Services Office, represented by Mr. Jayvee M. Cabardo. Building on this successful engagement, APC looks forward to sustaining and expanding future collaborations with SM Retail, Inc. that will continue to provide students with meaningful industry exposure and practice‑oriented learning experiences.











