Updates about COA Strategic Plan and Projects

COA Initiative /
Program/ Project
COA Initiative: To
improve the conduct of
the custodial function in
support of audits.
a. Establishment of an
Audit
Evidence
Management
System (AEMS)
b. Adoption
of
Document Imaging
System (DIS)
c. Creation
of
the
Central
Audit
Evidence
Management
Services
(CAEMS)
under the GSO
d. Regional Audit
Evidence
Management Unit
(RAEMU) under each
CRO

Remarks
Rationale
Reshuffling policy wherein auditors who
have been assigned three years or
even less in a certain government
agency are reassigned/reshuffled to
another agency who in most cases, do
not carry out proper or complete
turnover of audit and/or legal evidence
as well as other audit records;
The audit and/or legal evidence are in
many cases individually kept by the
Audit Team Members either in the
premises of the audited agency, or
outside, with no one permanent
custodian
in
charge
for
the
preservation and safekeeping of these,
nor is there one office/unit within COA
responsible
for
the
centralized
management and preservation of the
audit results documentation and audit
working papers;
Upon reshuffle/reassignment, some
Team Leaders and Members take with
them the audit evidence particularly
those that also serve as legal evidence
for on-going investigations or pending
court cases or even merely upon
anticipation
of
forthcoming
investigation or court cases, out of fear
of their loss or misplacement due to the
absence of (1) a system for their
archiving and retrieval when needed;
(2) permanent or assigned custodian
who
is
accountable
for
their
safekeeping and preservation; and (3)
turn-over system being enforced to
ensure proper transfer of accountability

over the audit/legal evidence whenever

there is change in audit personnel
assigned to agencies of government;
Many were dismissed because the audit
and/or legal evidence could no longer
be presented/produced due to loss,
damage, or their misplacement;
Notices of Disallowances and Charges
including their supporting documents
have been lost or misplaced in the
custody of the Audit Teams due to the
absence of proper turnover upon
reshuffling, reassignment, transfer to
other agencies, retirement and other
modes of separation from the service;
Absence of a single unit/office charged
with
the
responsibility
for
the
safekeeping of the audit and legal
evidence, hence often no person could
be held accountable or responsible for
their loss/damage;
Objective:
To ensure the security and preservation of
audit and legal evidence supporting all audit
conclusions, decisions and results of all types
of audit conducted by all Audit Sectors,
including those conducted by the Special
Services Sector (SSS) and the Systems and
Technical Services Sector (STSS), there is a
need for the establishment of an efficient and
effective management system for audit and
legal evidence and the creation of an
office/unit to manage the same.
COA Initiative:
Implement a Visitorial
Audit Approach

Conduct a study on the financial and

operational implications of the withdrawal of
residency audits.
Implement a phased withdrawal of resident

auditors from CY 2016 to CY 2022.

COA Initiative:
Institutionalize a
Transparent and
Simplified Resultsbased SPMS

Conduct assessment of existing COA SPMS

Recommend simplification, enhancement or
revisions of the existing COA SPMS
Implement revised COA SPMS or new
performance management system.