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Trustworthiness of digital records in government accounting system to support the audit process in Botswana

机译：政府会计系统中数字记录的可信度，以支持博茨瓦纳的审计过程

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Purpose - The purpose of this study is to explore how the trustworthiness of digital records generated in an enterprise resource planning (ERP) system known as the government accounting and budgeting system (GABS) is maintained to support the audit process in the public sector of Botswana. Design/methodology/approach - This qualitative study used modem archival diplomatics as a theoretical framework to examine the procedures for authenticating digital accounting records in GABS to support the audit process in Botswana. Data were collected through interviews and documentary reviews. Findings - The study established that although GABS is not a record-keeping system, it generates digital records. In the absence of procedures, auditors rely on social and technical indicators (system application controls) to authenticate records. Research limitations/implications - The findings of the study are limited to the case study and cannot be generalised to other organisations. Practical implications - The findings of the study can inform the necessary measures that can be taken to ensure that digital records generated in ERPs are maintained authentic to support financial auditing processes. In addition, the paper also presents differing approaches by records managers, auditors and information technology specialists to evaluate the authenticity of records in digital systems, thus contributing to the literature about professional allies and competitors to archivists and records managers. Originality/value - This paper provides empirical evidence from an original study.
机译：目的 - 本研究的目的是探讨在企业资源规划（ERP）系统中所产生的数字记录的可信度，以支持博茨瓦纳公共部门的审计流程。设计/方法/方法 - 这种定性研究使用了调制解调器档案外交学作为理论框架，用于检查GAB中的数字会计记录的程序，以支持博茨瓦纳的审计过程。通过访谈和纪录片审查收集数据。调查结果 - 确定虽然GABs不是记录保存系统，但它会产生数字记录。在没有程序的情况下，审计员依赖社会和技术指标（系统申请管制）来验证记录。研究限制/含义 - 该研究的结果仅限于案例研究，不能概括为其他组织。实际意义 - 该研究的调查结果可以告知可以采取必要的措施，以确保ERP中生成的数字记录保持正品，以支持财务审计流程。此外，本文还通过记录管理人员，审计师和信息技术专家提供了不同的方法，以评估数字系统中记录的真实性，从而有助于文献对档案馆和记录管理者的专业盟国和竞争对手。原创性/值 - 本文提供了来自原始研究的经验证据。

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