Digital diplomatics of records in a government accounting system in Botswana

Abstract

Determining the authenticity of digital records to support the audit process is problematic due to a lack of criteria to declare the authenticity of records. This study is part of a larger study (Mosweu 2018) that explored the authenticity of records in a government accounting system in Botswana. The current study utilised a literature review to demonstrate the need for a framework for digital diplomatics of records to support the audit process in a government accounting system in Botswana. The study used concepts from archival diplomatics as a theoretical lens. It was established that records in a government accounting information system are presented to auditors even when their authenticity is questionable, leading to their rejection as audit evidence. A framework is suggested with the hope that, if implemented, it would transform public sector audit processes and lead to improvements in accountability for monies expended as the government delivers services to the people.