The Need for Records Management in the Auditing Process in the Public Sector in South Africa

Abstract

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

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