The Requirement of Records Management Practices for Institutional Audits (original) (raw)
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Improving records management to promote transparency and prevent corruption
Improving records management to promote transparency and prevent corruption, 2018
This paper pursues to show how regulation can facilitate the incorporation of transparency obligations into a record's lifecycle (transparency by design) to prevent the occurrence of any risk of corruption associated with the management of the information created by a public administration (missing or disappearance of information, lack of evidence, modification of documents, etc.). The paper analyses the mechanisms available to Spain's public administrations for managing these irregularities in records management though the raft of regulations and protocols that have been approved in the country. It assesses how the lack of specific regulations providing for transparency by design currently represents a limitation on the role of records management as a tool for preventing and fighting corruption. The paper shows that there is a need to guarantee proper records management , which includes transparency throughout a record's lifecycle. It concludes that legislation assessed does not properly reflect these ideals. Nevertheless, this concern is only partially and insufficiently reflected in legislation. Legislators usually ignore the instrumental and methodological fundamentals of records management. Therefore, there is a need to update legislation on archives and records management with regard to access to information, transparency and accountability.
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...
The Need for Records Management in the Auditing Process in the Public Sector in South Africa
African Journal of Library, Archives and Information Science
There is a consensus among scholars that proper records management plays a significant role in the auditing process. Despite this role, in South Africa, many governmental bodies are issued with disclaimer opinions every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. Whenever AGSA embarks on an audit assignment, the first constraint it faces is that records either do not exist or, if they do exist, are disorganised, and retrieval becomes problematic, resulting in a disclaimer of opinion. Furthermore, many public organisations rarely see the connection between the lack of proper records management and failures of financial accountability. This article reports on part of doctoral research project by Ngoepe in 2012 that sought to develop a framework to embed the records management function into the auditing process. However, this article seeks to investigate the role of records management in the auditing process in the public sector of Sout...
THE ROLE OF RECORD MANAGEMENT PROFESSIONALS IN FIGHT AGAINST CORUPTION IN PUBLIC SECTORS OF KENYA
The key principles of corporate governance include transparency, accountability and risk management. Successful implementation of these principles in public organisations is dependent on the availability of information. In Kenya today many government organisations do not have qualified records professionals and the result is the existence of poor records management that are characterized as fraudulent and corrupt. This paper discusses the role of records management professionals in fighting corruption in Public Sectors of Kenya. The paper argues that qualified Records management professionals are crucial in the fight against corruption because a good records management programme ensures availability of information that can serve as evidence to identify abuse or misuse of resources and noncompliance with legal and regulatory requirements. In addition, good records management practices promote efficiency in the operations of an organisation by eliminating bureaucracies and other loopholes that underpin corruption. Using examples from public sectors in Kenya, this paper attempts to demonstrate the extent to which records management professionals supports the fight against fraud and corruption. The paper also includes literature review that corroborates the examples cited. Recommendations are provided in the conclusion.
This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. This study collected primary data based on a set of questionnaire survey among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models. To improve the integrity system, the study suggests to focus on the practices of strategic alliance, strategic planning, audit and fraud control. Overall, the public sector in Malaysia must also focus significantly on the development of good governance system and a proper appraisal system to achieve an effective integrity system.
The key principles of corporate governance include transparency, accountability and risk management. Successful implementation of these principles in public organisations is dependent on the availability of information. In Kenya today many government organisations do not have qualified records professionals and the result is the existence of poor records management that are characterized as fraudulent and corrupt. This paper discusses the role of records management professionals in fighting corruption in Public Sectors of Kenya. The paper argues that qualified Records management professionals are crucial in the fight against corruption because a good records management programme ensures availability of information that can serve as evidence to identify abuse or misuse of resources and noncompliance with legal and regulatory requirements. In addition, good records management practices promote efficiency in the operations of an organisation by eliminating bureaucracies and other loopholes that underpin corruption. Using examples from public sectors in Kenya, this paper attempts to demonstrate the extent to which records management professionals supports the fight against fraud and corruption. The paper also includes literature review that corroborates the examples cited. Recommendations are provided in the conclusion.
Records management and the accountability of governance
2009
Governance is the process by which power and authority are exercised in a society by which government, the private sector, and citizens' groups articulate their interests, mediate their differences, and exercise their legal rights and obligations. Governance in public organisations is different from that in private organisations as they both possess different types of institutional stakeholders. Governments are directly answerable to the public. Therefore, it is essential for governments to be transparent in order to avoid any triggers in the accountability process that might adversely affect people's trust. The proper creation, capture, distribution and preservation of juridical evidence in the form of records can help avoid these problems. A trusted government is one that can demonstrate its accountability and transparency and is continually striving to improve value delivery and increase cost-effectiveness. The freedom of information demands governments to be more transparent and accountable for their actions and decisions. Whilst governments promote corporate governance to provide transparency and objectivity it can only give stakeholders better tools to do their job, it does and cannot do TABLE OF CONTENT RECORDS MANAGEMENT AND THE ACCOUNTABILITY OF GOVERNANCE .
Relationship between good governance and integrity system
Humanomics, 2016
PurposeThis study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.Design/methodology/approachThis study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models.FindingsAmong the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the pr...
April-May 2023
This study aimed to determine if internal audit control and integrity system were predictors of good governance. 325 teaching personnel of the Department of Education, Division of Tagum City were the respondents of this research. The statistical tools used were Mean, Pearson-r, and Regression Analysis. Quantitative non-experimental research utilizing correlational technique with regression analysis was the research design of this paper. Results revealed that the level of internal auditing in terms of risk management, internal control, and compliance and consulting was very high. The level of integrity system obtained a descriptive equivalent of very high in terms of strategic alliance, strategic planning, and fraud control. For the level of good governance, it obtained a very high level of results in terms of rule of law, responsiveness, transparency, and vision and mission. There was a positive significant relationship between internal audit control and integrity system to good gov...