The Requirement of Records Management Practices for Institutional Audits

  • Authors

    • Nik Nurul Emyliana Nik Ramlee
    • Saiful Farik Mat Yatin
    • Mastura Md Zali
    • Nurul Aiqa Mohd Zain
    • Amzari Abu Bakar
    • Wan Satirah Wan Mohd Saman
    • Raja Ahmad Iskandar Raja Yaacob
    2018-07-04
    https://doi.org/10.14419/ijet.v7i3.7.16357
  • Records Management, Audit, Good Governance, Risk Management

  • 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.

     

     

  • References

    1. [1] Nel, T. Audit findings and records management in the public sector. Paper read at DBS. document and records management conference, Midrand (South Africa). 2011, 19-21 September.

      [2] Zawiyah Mohammad Yusof. "Nurturing attitudes for records management in Malaysian financial institutions", Records Management Journal. 2009; 19(3):218 – 230.

      [3] Isa, A. M., Records management and the accountability of governance. PhD Thesis. Glasgow, University of Glasgow. 2009. Retrieved from http://theses.gla.ac.uk/1421/.

      [4] Truter, M. Implementation of enterprise risk management as a tool for improving corporate governance within the public sector. Midrand, University of South Africa: MBL Dissertation. 2007.

      [5] Australian National Audit Office. Record keeping in large Commonwealth organisations. Canberra: Australian National Audit Office. 2003. Retrieved from www.anao.gov.au/uploads/documents/2003-04_Audit_Report_7.pdf.

      [6] Smallman, C. Knowledge management as risk management: a need for risk management, Risk Management: An International Journal. 1999;1(4): 7-20.

      [7] Egbuji, A. “Risk management of organisational recordsâ€, Records Management Journal. 1999; 9(2): 93-116.

      [8] AGSA (Auditor-General of South Africa). Strategic plan and budget of the Auditor-General for 2010-2013. Pretoria: AGSA. 2010. Retrieved from http://www.agsa.co.za/Portals/1/STRATEGIC%20PLAN%20&%20BUDGET%202010-13.pdf.

      [9] The National Records and Archives Act. Uganda. 2001.

      [10] Access to Information Act. “Uganda Printing and Publishing Corporation, Entebbe, by Order of the Governmentâ€, Uganda Gazette No. 42 Volume XCVIII. 2005.

      [11] The Public Procurement and Disposal of Public Assets Act. Uganda UPPC, Entebbe, by Order of the Government Gazette No. 3, Volume XCVII, UG. 2003.

      [12] The local governments Act. Uganda.1997. Retrieved from www.ulii.org/ug/legislation/ consolidated-act/243.

      [13] Ahimbisibwe, R. T. A. “Procurement records compliance, effective risk management and records management performance Evidence from Ugandan public procuring and disposing entitiesâ€, Records Management Journal. 2016; 26(1): 83-101.

      [14] Ngoepe, M. S. Fostering a framework to embed the records management function into the auditing process in the South African public sector. 1-247. 2012. Retrieved from http://uir.unisa.ac.za/bitstream/handle/10500/15418/thesis_ngoepe_ms.pdf?sequence=1.

      [15] Rezaee, Z. The importance of internal audit opinions. Internal Auditors, April. 47-50. 2010.

      [16] Wamukoya, J. Records and archives as a basis for good government: implications and challenges for records managers and archivists in Africa. Records Management Journal. 2000; 10(1): 23-33.

      [17] International Standards Organisation. ISO 31000:2009: Risk Management –Principles and Guidelines, ISO, Geneva. 2009.

      [18] Akotia, P. Consequences of failure to manage public sector financial records. ESARBICA Journal. 2005; 24: 3-20.

      [19] Chinyemba, A. Fostering accountability in institutions of higher learning. Paper read at XXI ESARBICA Conference, Maputo (Mozambique), 6-10 June. 2011. Retrieved from http://www.esarbica.org/Chinyemba.pdf.

      [20] ESCAP (Economic and Social Commission for Asia and the Pacific). What is Good Governance? United Nations. 2011. Retrieved from http://www.unescap.org/sites/default/files/good-governance.pdf-escap 2011.

      Barac, K. Corporate governance in the public sector. Auditing SA. 2001. Retrieved from http://www.saiga.co.za/publications-auditingsa.htm.

  • Downloads

  • How to Cite

    Nurul Emyliana Nik Ramlee, N., Farik Mat Yatin, S., Md Zali, M., Aiqa Mohd Zain, N., Abu Bakar, A., Satirah Wan Mohd Saman, W., & Ahmad Iskandar Raja Yaacob, R. (2018). The Requirement of Records Management Practices for Institutional Audits. International Journal of Engineering & Technology, 7(3.7), 228-231. https://doi.org/10.14419/ijet.v7i3.7.16357