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Enhancement of Commission On Audit (COA) Records Management System On Audit Instruments / Rita R. Pablo.

By: Contributor(s): Description: 140 leaves : color illustrationsSubject(s): Online resources: Dissertation note: Public Management Development Program Middle Managers Class Batch 12 Thesis (MMC)--Development Academy of the Philippines. Summary: One of the strategic goals of the Commission on Audit is the enhancement of its custodial function and the strengthening of its records management system. Thus, this Re-entry Project (ReP) aims to address the problems encountered by Auditors relative to their custodial function and records management of audit instruments to ensure the completeness, existence and correctness thereof. This ReP introduces interventions on the record keeping of Notice of Disallowances (NDs), Notice of Suspensions (NSs) and Notice of Charges (NCs) in a centralized repository area at the Office of the Supervising Auditor (OSA). The documents are secured because these are entrusted to only one authorized person, the designated Records Officer. Further, the documents are prevented from loss, tampering, misplacement or destruction because these are stored in just one centralized storage. The completeness and existence of the audit instruments are monitored or established with the creation of database system. The ReP was implemented in one of the local audit groups, the Local Government Sector (LGS)-B, Cagayan 1 Audit Group, in particular, located in Tuguegarao City consisting of five (5) Audit Teams. There are three (3) outputs of the ReP, namely: a) retrieved audit instruments in the offices of the audit teams; b) established secured centralized repository area at the OSA; and c) approved IT records management system on the audit instruments and its system guidelines. From the database system developed as a result of the study, the ReP was able to fully account the NDs, NSs and NCs issued by by the five audit teams and identified those that are actually existing and those missing or can no longer be located. The system also provides other information such as history and status of each NDs/NSs/NCs issued and those due for action. Moreover, it can also generate reports like the quarterly reports; list of missing NDs/NSs/NCs; and detailed list of all unsettled NDs/NSs/NCs issued with their correct balances at as of given period. Given the above gains, this Re-entry Project recommends replicating the retrieval of audit instruments to other local audit groups in the region and the establishment of a secured centralized storage in the OSA as well as the creation of the IT records management system for an effective and efficient records management and monitoring of the audit instruments to ensure their completeness, existence and accuracy thereof, and ensure availability of the documents as audit evidence when needed. This provides also an efficient resolution of cases which facilitate settlement of accountability of auditees. By establishing a uniform system and procedure in the safekeeping and records management of audit instruments, this will surely benefit the whole local government sector in the Cagayan Valley region and ultimately, attain the vision, mission and strategic goals and objectives of the Commission on Audit.
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THESIS MAIN KPM 2744 P33 2017 c.1 (Browse shelf(Opens below)) Available TD00691
THESIS MAIN KPM 2744 P33 2017 c.2 (Browse shelf(Opens below)) Available TD01119

Pablo, R. R. (2017). Enhancement of Commission On Audit (COA) records management system on audit instruments (Unpublished master's thesis). Public Management Development Program, Development Academy of the Philippines.

Public Management Development Program Middle Managers Class Batch 12 Thesis (MMC)--Development Academy of the Philippines.

One of the strategic goals of the Commission on Audit is the enhancement of its custodial function and the strengthening of its records management system. Thus, this Re-entry Project (ReP) aims to address the problems encountered by Auditors relative to their custodial function and records management of audit instruments to ensure the completeness, existence and correctness thereof. This ReP introduces interventions on the record keeping of Notice of Disallowances (NDs), Notice of Suspensions (NSs) and Notice of Charges (NCs) in a centralized repository area at the Office of the Supervising Auditor (OSA). The documents are secured because these are entrusted to only one authorized person, the designated Records Officer. Further, the documents are prevented from loss, tampering, misplacement or destruction because these are stored in just one centralized storage. The completeness and existence of the audit instruments are monitored or established with the creation of database system. The ReP was implemented in one of the local audit groups, the Local Government Sector (LGS)-B, Cagayan 1 Audit Group, in particular, located in Tuguegarao City consisting of five (5) Audit Teams. There are three (3) outputs of the ReP, namely: a) retrieved audit instruments in the offices of the audit teams; b) established secured centralized repository area at the OSA; and c) approved IT records management system on the audit instruments and its system guidelines. From the database system developed as a result of the study, the ReP was able to fully account the NDs, NSs and NCs issued by by the five audit teams and identified those that are actually existing and those missing or can no longer be located. The system also provides other information such as history and status of each NDs/NSs/NCs issued and those due for action. Moreover, it can also generate reports like the quarterly reports; list of missing NDs/NSs/NCs; and detailed list of all unsettled NDs/NSs/NCs issued with their correct balances at as of given period. Given the above gains, this Re-entry Project recommends replicating the retrieval of audit instruments to other local audit groups in the region and the establishment of a secured centralized storage in the OSA as well as the creation of the IT records management system for an effective and efficient records management and monitoring of the audit instruments to ensure their completeness, existence and accuracy thereof, and ensure availability of the documents as audit evidence when needed. This provides also an efficient resolution of cases which facilitate settlement of accountability of auditees. By establishing a uniform system and procedure in the safekeeping and records management of audit instruments, this will surely benefit the whole local government sector in the Cagayan Valley region and ultimately, attain the vision, mission and strategic goals and objectives of the Commission on Audit.

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