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Republic of the Philippines


COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

No. 2/)11-00fi
Date: APR n 6 201t
MEMORANDUM

TO All Sector Heads, Directors of the Central and Regional Offices,


Supervising Auditors, Regional Supervising Auditors, Audit Team Leaders,
Team Members and All Others Concerned

SUBJECT Guidelines on the Operationalization and Implementation of Audit Related Data


Information System (ARDIS) and its Component Systems in the Commission

I. Rationale

1. The COA 7-Year Strategic Plan Initiatives and Priorities provides under Goal A-Create
Positive Impact, Objective 2.a, to put in place a centralized system to monitor
implementation oj audit recommendations and Goal F-Enhance Support Infrastructure,
Objective I.d, to enhance internal information systems in support to the Commission's
core functions.

2. The Information Technology Office (ITO), in support to the operation of the audit sectors
on enhancing the quality of audit through the use of IT, developed the Audit Related Data
Information System (ARDIS), a web-based information system used as an audit tool,
which aims to capture audit related information at the audit team level to facilitate
monitoring of audit activities and the generation/consolidation of required reports.
ARDIS is composed of the following:

Audit Resource Management Information System (ARMIS) - maintenance of


database of audit personnel and client database that will provide information on
audit team/group assignments to facilitate monitoring of personnel assignments
and distribution of audit workload

Audit Engagement Monitoring System (AudEMS) - provides facilities for the


preparation of Agency Audit Work Plan indicating responsible personnel,
estimated time to complete each activity and the corresponding output. It is also a
tool that can be used to monitor the status of audit activities of the audit teams as
defined in the audit work plan

Audit Results Monitoring System (ARMS) - facilitates monitoring of Audit


Observation Memorandum (AOM), Notice of Suspension (NS), Notice of
Disallowance (ND), and Notice of Charge (NC) issued to government
agencies/officials/ and employees and action taken on the audit recommendations
by the audited agencies. It provides the generation of Summary of Audit
Suspensions, Disallowances and Charges (SASDC) reports by audit teams, by
audit clusters and by sectors.

Cash Advance Monitoring System (CAMS) - maintenance of database of cash


advances given to official/employees of the audited agencies and the
corresponding liquidation made on cash advances by concerned agency
officials/employees. It facilitates the generation of related reports.

Government Agencies Project, Program and Activities Information System


(GAPP AIS) - maintenance of database of government agencies project, program
and activities showing the date of the project started, date of completion and cost
per project. It facilitates monitoring on the status of these projects and generation
of Consolidated Report of the Government Agencies Project, Program and
Activities per audited agency.

3. To ensure the proper operationalization and implementation of ARDIS and its component
systems and to guarantee the availability of complete and accurate audit related
information, the herein guidelines are hereby issued which define the standard procedures
to be observed when using the system.

II. Scope/Coverage

These guidelines shall apply to all COA officials and employees of the Commission
authorized to access and use the ARDIS and its component systems.

m. General Guidelines

1. The Human Resource Management Office shall ensure that the assignment/reassignment
of audit personnel are updated in the ARMIS as the authority to access and use the system
shall depend on the assignment and designation of the audit personnel in the ARMIS.

2. All members of the audit group are allowed access to use ARDIS and its component
systems and corresponding access rights/role are determined on the current
assignment/designation of audit personnel in the ARMIS.

3. The Head of Audit Groups shall monitor compliance of their respective audit teams on
the use of ARDIS and ensure that the data/information in the system are being updated
regularly.

4. The Head of ClusterlRegional Offices, Audit Sectors are given read access to the System
for monitoring purposes.

5. To guide the user on the functionalities of ARDIS and its component systems, a User's
GuidelManual is already embedded in each component system of ARDIS.

6. ITO shall be responsible for the maintenance of the ARDIS and its component systems
and request for enhancement shall be covered by a System Issues and Concerns Form
duly approved by the ClusterlRegional Head.

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IV. Specific Guidelines

1. ARDIS can be accessed through the Intranet or the Internet at http:


//auditsystems.coa. gov. phiARDIS

2. Access to ARDIS and its component systems shall be provided to all members of the.
audit team by the ITO. A user ID and default password shall be assigned for each
member of the audit team, who shall upon initial access in the system shall change the
default password following the prescribed format as indicated in the User's Guide.

3. The Audit Team Leader/Supervisor shall ensure that the data/information encoded in the
system are valid and updated.

4. Updates made in the system by the audit members/ personnel are recorded in the audit
trail/log and shall be the responsibility and accountability of the personnel who made the
updates. All users shall likewise, preserve the security and confidentiality of the System
and data/information in any form, including oral, print or electronic formats.

5. Communication or dissemination of the data/information to the auditees generated from


the System shall be in accordance with Memorandum 2014-011 dated October 21,2014.

6. System implementation issues and enhancement shall be through the properly


accomplished/signed System Issues and Concerns Forms (SICF), Annex A, supported by
the screen shots of system errors and/or format/layout in cases of request for additional
reporting requirements. All SICFs pertaining to changes/additional functionalities shall be
approved by the concerned Head of Cluster/Regional Office.

7. The ITO shall maintain and update ARDIS and its component systems as necessary based
on the approved SICFs and shall undergo the prescribed information system development
process.

8. ITO Help Desk shall be assigned to answer queries on the implementation of the System.
An ARDIS users group in the COA AuditGram is also created to facilitate
communication and collaboration among the System users and the ITO Software
Development Group for the improvement of the system.

v. Effectivity

This Memorandum shall take effect on the audit of transactions for 2017.

For your guidance and compliance.

MIC
Chairperson

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17 269504061350

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ANNEXA

SYSTEMS AND TECHNICAL SERVICES SECTOR


INFORMATION TECHNOLOGY OFFICE
INFORMA TION SYSTEMS DEVELOPMENT AND MAINTENANCE SERVICES

SYSTEM ISSUES/CONCERNS FORM


ISDMS Form No. 01
SICF No.: Office: Date:

Name of System:
Issues / Concerns (please attach screen shots)

Requested by: Noted by:

Name & Designation Director

ResolutionlRemarks

Responsible PersonJProgrammer: Date: Concurred by: Date:

Reviewed by: Noted by:

Service Chief Director


Information Systems Development and Maintenance Services Information Technology Office

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