The Need for Records Management in the Auditing Process in the Public Sector in South Africa (original) (raw)
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Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records management from the criteria for a sound financial management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fall outside the jurisdiction of the organisation’s records manager. Utilising the King Report III as a framework, this study sought to develop a framework to embed records management practices into the auditing process in the public sector of South Africa, with a view to entrench a culture of clean audits. The study relied on mixed methods research (MMR), with the quantitative study conducted fir...
ESARBICA Journal: Journal of the Eastern and Southern Africa Regional Branch of the International Council on Archives, 2013
At the end of every audit cycle the Auditor-General of South Africa (AGSA) publishes consolidated general reports on audit outcomes (GRAOs) for all municipalities, government departments and public entities. GRAOs of AGSA identify broad themes (e.g. document management, asset management, risk management, etc) and highlight specific trends that were detected during an audit cycle. These reports induce discourse on the audit findings. This article partly reports on the findings of a doctoral research project (Ngoepe 2012) aimed at developing a framework for embedding the records management function into the auditing process. In this study a total of 15 Public Finance Management Act (PFMA) and Municipal Finance Management Act (MFMA) GRAOs for the 2005/06 to 2009/10 financial years were reviewed using an informetric content analysis to identify the types of audit opinions issued, the frequency and contextual usage of the keyword "record" and its contribution to the audit opinion. The study revealed that the root cause of qualified and adverse audit opinions was in most cases a lack of proper record-keeping. In addition, auditors had to contend with delays or government bodies' inability to provide records, which lead to disclaimer opinions. The study recommends that records management should be embedded into the auditing process of governmental bodies. It is concluded that government bodies will continue to obtain disclaimer opinions and that government's 2014 clean audit target will remain a mere mirage if this is not implemented.
Journal (Academy of Hospital Administration (India))
At the end of every audit cycle the Auditor-General of South Africa (AGSA) publishes consolidated general reports on audit outcomes (GRAOs) for all municipalities, government departments and public entities. GRAOs of AGSA identify broad themes (e.g. document management, asset management, risk management, etc) and highlight specific trends that were detected during an audit cycle. These reports induce discourse on the audit findings. This article partly reports on the findings of a doctoral research project (Ngoepe 2012) aimed at developing a framework for embedding the records management function into the auditing process. In this study a total of 15 Public Finance Management Act (PFMA) and Municipal Finance Management Act (MFMA) GRAOs for the 2005/06 to 2009/10 financial years were reviewed using an informetric content analysis to identify the types of audit opinions issued, the frequency and contextual usage of the keyword “record” and its contribution to the audit opinion. The st...
Journal of the South African Society of Archivists
This article assesses records management in municipalities with adverse audit opinions in the Limpopo province, South Africa. Audit reports issued by the Auditor-General of South Africa (AGSA) yearly indicate that poor recordkeeping is one of the factors contributing to adverse audit opinions in the public sector. The high level of corruption and maladministration, and lack of accountability and transparency in municipalities have become endemic and are a cause for concern in South Africa. Access to relevant and comprehensive information from records is essential for municipalities to perform their constitutional duties effectively. For this study, a quantitative research approach was employed using the survey design. Six municipalities in Limpopo that had adverse audit outcomes in the auditor-general’s report of 2015/2016 were targeted. A total of 92 questionnaires were distributed to registry staff employed in the municipalities and 86 of these were completed and returned. Finding...
The role of records management as a tool to identify risks in the public sector in South Africa
SA Journal of Information Management, 2014
Background: Records management is a vital element in the identification of risks. However, there is a consensus amongst scholars that the relationship between records management and risk identification has not been clearly articulated. As a result, risks associated with records are often dealt with via internal audits, legal processes and information technology.Objectives: The study utilised the King III report on corporate governance in South Africa as a framework to investigate the role of records management in identifying risks in the public sector, with a view to entrench the synergy between records management and risk management.Method: Quantitative data were collected through questionnaires distributed to records managers, risk managers and auditors in governmental bodies in South Africa. Provisions of the King III report, guided the research objectives.Results: Even though the study established that there is a reciprocal relationship between risk identification and records ma...
The purpose of this article is to examine, quantitatively, the importance of the quality of electronic records created and preserved to enhance accountability in the South African public service, with reference to a particular national department. Research conducted in relation to this article, utilised the South African Statistical Quality Assessment Framework (SASQAF) as a basis for determining the quality requirements of electronic records. Data was collected via a literature review and a self-administered questionnaire distributed among the staff of the Knowledge, Information and Records Management and Information System Unit of a national department. The study revealed that the particular national department did not sufficiently embrace SASQAF as a guide to improve the quality of its electronic records management. Accordingly, it is recommended that it should select relevant indicators and clauses to monitor the quality of its electronic records system, as outlined in the SASQAF. The research concludes with the view that a continued failure to transform current practices, would ultimately result in the department being unable to manage and preserve reliable and authentic records. This in turn will hamper informed decision-making and the provision of an effective and efficient service delivery process.
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Doctoral degree. University of KwaZulu-Natal, Pietermaritzburg.The high level of corruption and maladministration, lack of accountability and transparency in municipalities has become endemic and is a cause for concern in many municipalities of South Africa. The ability of any municipality to effectively perform its constitutional duties depends on the availability of relevant and comprehensive information from records. The poor state of records management in the government and public sectors in South Africa is a well-documented phenomenon. In considering poor records management practices in the public sector of South Africa, it is necessary to establish records management practices in municipalities. The purpose of this study was to examine records management practices in selected municipalities in the Limpopo Province of South Africa. The underlying principle of the study was that municipalities in South Africa are mandated by legislation to manage records systematically. The stud...
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An effective and efficient records management programme is essential for the governance of any organisation. The control functions it exercises can make a vital contribution to the achievement of business objectives and administrative efficiency. However, there is consensus among researchers that many organisations struggle to develop records management programmes to meet business needs. Developing a records management programme is a highly complex and difficult task, to the extent that it is common for records management projects to exceed scheduled completion dates or not be completed at all. This article reports on the findings of an MINF research project (Ngoepe 2008) conducted at Unisa that sought to examine the principles involved in establishing a records management programme with specific reference to the Department of Cooperative Governance and Traditional Affairs (COGTA) in South Africa. Data were collected through online questionnaires, observation and interviews with a selected sample of people and analysed using open source software. The findings suggest that the commitment and support of top management are of enormous value in the implementation of a records management programme. The authors surmise that a records management programme will function effectively only if it is developed in the context
The role of records management in ensuring good governance in Africa
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Proper records management is central to the promotion of good governance. Africa is a continent which has generally been riddled with poor governance. Principles of good governance such as accountability, transparency and the rule of law are ascertained with available records. Poor records management practices promote bad economic practices such as corruption and fraud. An assessment of the performance of government can thus be realised through proper records management and access to information. Good records management practices therefore lead to good governance and vice versa; thus, the role of records management in promoting good governance cannot be overemphasised. However, there are some likely impediments that may hinder the promotion of good governance through records management in the African context. This paper explored the role played by records management in ensuring good governance in Africa. It then suggests strategies to promote good governance through proper records m...