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NATION

AFP institutionalizes digital audit system to boost transparency

Jing Villamente

The Armed Forces of the Philippines (AFP) has formally institutionalized the AFP Audit Management System (AFPAMS), a centralized and secure web-based platform aimed at modernizing audit processes, improving transparency, and ensuring timely access to audit findings across the military organization.

According to the AFP, AFPAMS supports the national government’s digital transformation agenda and is aligned with the E-Governance Act (Republic Act No. 12254), a priority reform of the administration of Ferdinand Marcos Jr. signed into law on 5 September 2025. The system also supports the Philippine Development Plan 2023–2028, which highlights the use of digital systems to improve efficiency and accountability in government.

AFPAMS replaces fragmented and paper-based audit procedures with an integrated digital platform that allows real-time access, traceability, and monitoring of audit findings. The AFP said this enables commanders and concerned units to immediately address audit observations and compliance requirements.

The system was expanded from the Philippine Air Force’s Audit Management System framework and now supports financial, logistics, management, and compliance audits across Geographical Combatant Commands, Key Budgetary Units, AFP-Wide Service Support Units, and the Joint Personal Staff. It also standardizes audit procedures to ensure compliance with AFP policies, Commission on Audit rules, and applicable laws and regulations.

AFPAMS features a centralized digital repository of audit-related laws, policies, and issuances, covering the full audit cycle from planning and inspection to compliance monitoring and post-audit evaluation. The AFP said this significantly reduces delays, duplication, and administrative inefficiencies.

As the AFP’s overall implementor of Presidential Decree No. 1445, the Office of the Internal Auditor ensures that AFPAMS adheres to the Four Es of the Revised Philippine Government Internal Audit Manual: Economy, Efficiency, Effectiveness, and Ethics.

The AFP said the system treats audit observations as tools to strengthen governance, internal controls, and command responsibility. Through AFPAMS, audit findings can be resolved more quickly, recurrence can be prevented, and the AFP’s commitment to transparency, accountability, and responsible stewardship of public resources is reinforced, supporting public trust and operational readiness.