Bhutan e-Government Master Plan Audit Resource management System (ARMS) Audit Information Management (AIMS) was developed mainly the to enable clearance Royal certificates information on audit System Audit Authority and store audit observations to automate histories. and audit The in the year 1997 the issuance system also recoveries against of audit maintains individuals. However, the system does not cater to all audit functions and operations. Therefore, system the development of new (ARMS)’” was conceived overcome all the shortcomings system “Audit Resource Management and envisaged by the Royal Audit Authority to of the system present and cater to all audit functions. The concept was then proposed to Asian Development Bank (ADB) for support and in December 2010, the proposal was accepted and approved by ADB. The development of ARMS is included in the RAA’s Strategic Plan 2010-2015 under Strategy 3.7 of Programmatic goal number 3 which is 'to reduce audit cost’. The objectives of ARMS are as follows: ¢ To enhance efficiency and effectiveness of delivery of audit services; * To manage work flow of all audit functions and operations; ¢ To reduce cost of audit: ¢ To document audit work paper electronically; * To ensure that commitments are achieved by monitoring the progresses in the field; and ¢ To facilitate and tracking of performances of divisions, teams and individual auditors. The system will be developed catering to all audit functions and operations. system will computerize follow-up. using field the whole process right from the planning till The system will be web-enabled which can be accessed from the field Internet. The system and auditing The track performances Electronic documentation system. Further, information inventories. on will have features to monitor work progresses the human of individuals, of audit working system will resources be teams, paper capable & related divisions will also of managing development and be departments. possible and activities, in the in the maintaining assets and