Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
No. 2/)11-00fi
Date: APR n 6 201t
MEMORANDUM
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:
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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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.
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.
MIC
Chairperson
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17 269504061350
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ANNEXA
Name of System:
Issues / Concerns (please attach screen shots)
ResolutionlRemarks