Assessment of records management trustworthiness and authenticity to support the auditing process at Umgungundlovu District Municipality in Kwazulu-Natal, South Africa
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Date
2024
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University of Zululand
Abstract
This study assesses trustworthiness and authenticity of records to support the auditing process at uMgungundlovu District Municipality. There have been a number of negative opinions from the Auditor-General of South Africa (AGSA) resulting from inadequate records management in some public sector organisations. In conducting this, the study examined the types of records required for auditing at uMgungundlovu District Municipality, the contribution of records trustworthiness and authenticity to auditing, policies, procedures and guidelines in place for maintaining the authenticity of records, challenges hindering records authenticity and trustworthiness and recommendations to the management, on recordkeeping issue to support auditors at uMgungundlovu District Municipality. The study used a qualitative approach and adopted an interpretive paradigm. Sixteen records keepers were part of the data collection for this study, and they were selected using purposive sampling. Google Forms, observation and document analysis were also used as data collection instruments, while thematic analysis was used for data analysis.
Despite the existence of records management policies, procedures and guidelines, the study found that proper records management is not sufficiently prioritised at the uMgungundlovu District Municipality, even though a lot of work is required to perform proper records management. This was demonstrated by the absence of formal training for the staff on records management skills, the nonexistence of risk registers, and the lack of evidence which would lead to disclaimer of opinion from the Auditor-General of South Africa at uMgungundlovu District Municipality. The uMgungundlovu District Municipality produces electronic records, paper records, audio-visual records, and micrographic records, which are kept in different divisions. Records are classified by means of a file system that consists of numbers and alphabets at uMgungundlovu District Municipality. The issues of loss of information, unauthorised access, and insecurity of records are still prevalent at uMgungundlovu District Municipality. The study recommends that records management be considered a core component for clean and qualified audits at uMgungundlovu District Municipality, including the creation of risk registers to mitigate potential disasters and tempering the records, as well as the provision of formal records management training for staff.
Description
Thesis submitted to the Faculty of Humanities and Social Sciences in fulfilment of the requirements for the degree Master of Arts on Information Science in the Department of Information Studies at the University of Zululand, South Africa [2024].