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-· ._ Rept1blic of the
COMMISSION ON AUDIT
Commonwealth Ave., QJezon City 0880

MEMORANDUM
No.: '202.0•0\~

Date: SEP ! . 7 202C ,

TO All Assistant Commissioners, Directors, Officers-in-Charge,

Supervising Auditors, Audit Team Leaders, Audit Team Members
and Other Concerned Personnel

SUBJECT Conduct of Online Brief"mg on the Agency Records Custodial

Information System (ARCIS) beginning October 2020

In compliance with COA Memorandum No. 20t8-010 dated August 28,2018 defining
the Guidelines in the Operationalizati.on of the Audit Evidence Management System
(AEMS) established under COA Resolution No. 2018-018 dated February 1, 2018, the
Information Technology Office (:TO) has developed the Agency Records Custodial
Information System (ARCIS).

ARCIS is the Management Sysr::m i'or Agency Records for Audit (MSARA) as stated
in the said memorandum, which is c:..."1 ::le<.:.(ronic system of filing of Agency Records such
as the Disbursement Vouchers, Otficial Receipts, Journal Entry Vouchers, Supporting
Documents and other Financial Relatetl Doc·~:nents turned-over to the Audit Team as
custodian of the agency's financial documents. The system underwent pilot testing in the
4th quarter of 2019 by the COA Audit Team i::.". the Central Office under Cluster 3 -
Legislative, Judiciary and Constitutional Office~ . ::-Jational Government Sector.

To utilize ARCIS as an initial step in the cvndu.:.;L of remote audit, ITO shall conducl
an online briefing of the system via video/web c.)r.tierencing facility. The online bri efing
shall be conducted for two hours for a maximum of 60 participants per session. Participants
are required to have an email account using their full names and preferably a memb ~.;:r of
Audit Team/Group. In view of this, all Audit Cbsters and Regional Offices shall submit to
the ITO through its email address at coaweb@coa.gQ_v.ph their preferred schedule and list
of participants with corresponding email addresses for the online briefings.

The implementation of the ARCIS requires L:::.-tvy-duty scanner and computer, thus
Supervising Auditors/Team Leaders shall reques: . :,.,.,)·,:, thdr auditees the required hardware
requirement to be able to use the system

For the information and guidanc;; ·or a.ll concemed.

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