Fostering a framework to embed records management function into the auditing process in the South African public sector (original) (raw)
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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...
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.
The Requirement of Records Management Practices for Institutional Audits
Currently, the issues of corruption or white-collar crime rise in government sector and this issue raised during the audit checking. The organization itself do not take the initiative and follow the policy and standard assigned by the government when manage the records in their organization with the requirement of records management practices. This study also emphasizes the role of records management in conducting the risk mitigation in governance regarding the auditing process, the relationship of the records management and good governance and to analyse the general report of one organization in Malaysia which related with the audit department. With this study, hopefully the good governance and accountability could be achieved and the crime rate could be minimized as well as no litigation occur during the auditing process if the records management practices plays their roles. This study is to investigate the impact of the implementation of good records management practice in exercising good governance and to ease up the auditing process.
2010
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