Langue(s) de présentation:
Abstract:
Proper records management is increasingly becoming the only weapon through which organizations fulfil the requirements of the Auditors. As is commonly known, an auditor's main focus is on lack of accountability and good governance. Lack of supporting documentation during the auditing process is an indication of poor accountability and the non-existence of governance in an organization. Records management, as a process of managing records from their inception to disposal, exists as a key enabler for organizations to account for their actions. This paper, therefore, attempts to demonstrate the implication of either sound or poor records management towards risk management within governmental institutions. The paper will strongly employ and critically analyse the implication of poor records management in Auditors' reports of various governmental institutions. Based on the findings, progress against auditors recommendation will be checked to assess the contribution of sound records management in accountability and good governance. Two auditors' reports in this case will be used to determine the contribution of records management towards an organization's accountability and good governance.
Auditoire visé:
Head government organizations
Overall purpose and significance of session:
To demonstrate the contribution of records management towards the eradication of corruption, thereby enforcing accountability and good governance within governmental bodies. To warn governmental bodies against poor records management.
Content description:
The implication of records management towards risk management within governmental bodies is fast driving Heads of State to institute legislation which enforces proper management of public records as evidence of their activity. In South Africa, legislation such as the National Archives and Records Service Act (no. 43 of 1998 as amended), the Public Finance Management Act (no.2 of 1999), the Municipal Finance Management Act etc., compel governmental institutions to manage their records properly. To name but a few, Auditor General, National Archivist, SCOPA play a crucial role in ensuring that accountability and good governance prevails within organizations. It is therefore a must and not a choice for governmental bodies to produce an Audited Statement before Parliament on an annual basis. The role of Auditors in identifying risk areas is therefore of the utmost importance. It must be noted that for Auditors to perform their job successfully, they need supportive records. It is on the basis of poor records management that qualified reports are issued. It is therefore the objective of this paper to evaluate the implication of either poor or proper records management towards accountability and good governance.
