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Faculty of Accounting and Informatics

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Subject: search.filters.subject.Digital preservation

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    Blockchain-Based digital records management for auditing process : a case study of Msunduzi Local Municipality
    (2023) Zuma, Khulekani P.; Rajkoomar, Mogiveny; Naicker, Nalen
    The Auditor General of South Africa frequently identifies poor records management as a major issue during auditing process, resulting in absence of supporting documentation and challenges in proving allegations of misconduct in Municipalities. To address this issue, the study explores the importance of a functional digital records management system and the feasibility of using blockchain technology to enhance records transparency, authenticity, security, and privacy in Msunduzi Local Municipality. It seeks to determine whether the municipality has a digital records management system, assess the potential benefits of blockchain technology, and investigate the likelihood of improved audit results through its implementation. This research employed the Records Continuum Model as a theoretical framework. Post-positivist paradigm and qualitative research approach were used in this study. The study collected data using semi-structured interviews with 15 participants from records management and auditing staff in the municipality, and data was analyzed using thematic analysis. Results from this study indicate that Msunduzi Local Municipality needs a functional digital records management system, which may positively impact audit processes. The use of blockchain technology is perceived as a viable solution to enhance records transparency, authenticity, security, and privacy. Participants in the study believe that implementing blockchain can significantly improve audit results and mitigate issues like maladministration and negative cash flows. Recommendations include the urgent establishment of a digital records management system and a feasibility study on integrating blockchain technology to strengthen records management and auditing practices in the municipality. These measures are seen as essential for promoting transparency and accountability in the public sector.
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    The state of digital records preservation in South Africa's public sector in the 21st century : a literature review
    (Emerald, 2022-06-01) Matlala, Mpubane Emanuel; Ncube, Thandukwazi Richman; Parbanath, Steven
    This study aims to assess the status of the digital records preservation practices in the South African public sector at the national department level. It set out to establish to what extent digital preservation policies have been implemented in South Africa’s public sector, to determine the related skills and competency of public sector staff, and to make any necessary recommendations of the basis of the results. Design/methodology/approach A content review of Southern Africa literature dealing with the preservation of digital records, its importance and related factors over the past 20 years was conducted. Findings The current state of preservation of South African digital records suggests serious consequences of existing knowledge and training gaps. Addressing those gaps may provide the knowledge needed to support new ways of working. Records management professionals in the South African public sector at the national department level are currently ill-equipped to adequately preserve digital records. This complicates the application of tools offered by the information and communication technologies that have resulted in increased creation of digital records. Research limitations/implications The study was limited to only the public sector of South Africa. Practical implications The study makes practical implications concerning the policy framework for improving the state of digital preservation in South Africa so as to ensure long-term preservation of digital records. For instance, government departments are recommended to formulate and implement in-house policy frameworks, guidelines and plans that address digital preservation of records. Social implications Sufficient funding and resource allocation ought to be provided to advance electronic records management programmes. In addition, the formulation of proper strategies needed to preserve digital records should incorporate technological tools and media software in the existing operations for the creation, capturing, appraising and preserving of digital records. Originality/value This study offers informed recommendations to address the challenges of preserving digital records in South Africa so that future losses may be avoided and allow readers to see changes over the 20-year period.