A framework to embed records management into the auditing process in the public sector in South Africa

Abstract

Audit reports issued by the Auditor-General of South Africa (AGSA) yearly indicate that poor record-keeping is one of the contributing factors to disclaimer audit opinions in the public sector. Despite this, records management is often not considered or used as an essential element to facilitate an effective auditing process in the public sector in South Africa. Utilizing the auditing process of AGSA as a conceptual framework, this study sought to develop a framework to embed records management practices into the auditing process in the public sector in South Africa, with a view to reduce findings on record-keeping in the audit reports. Literature review was conducted to demonstrate the relationship between records management and auditing. The study suggests a framework that can assist governmental bodies in managing records effectively throughout the application of an auditing process that includes records management at all stages and within specific contexts of the organization. It is hoped that such a framework will help governmental bodies in South Africa towards obtaining clean audit reports.

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