Republic of the Philippines

COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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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. phi ARD IS

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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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