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 modern 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.

中文翻译：

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数字会计在政府会计系统中的可信度，以支持博茨瓦纳的审计流程

目的

这项研究的目的是探索如何维护企业资源计划（ERP）系统（称为政府会计和预算系统（GABS））中生成的数字记录的可信赖性，以支持博茨瓦纳公共部门的审计过程。

设计/方法/方法

这项定性研究使用现代档案外交作为理论框架，研究了GABS中对数字会计记录进行身份验证的程序，以支持博茨瓦纳的审计流程。数据是通过访谈和文献审查收集的。

发现

该研究确定，尽管GABS不是记录保存系统，但它会生成数字记录。在没有程序的情况下，审核员依靠社会和技术指标（系统应用程序控制）来对记录进行身份验证。

研究局限/意义

该研究的结果仅限于案例研究，不能推广到其他组织。

实际影响

研究的结果可以为采取必要的措施提供信息，以确保ERP中生成的数字记录保持真实，以支持财务审计流程。此外，本文还介绍了记录管理者，审计员和信息技术专家通过不同方法评估数字系统中记录的真实性，从而为档案工作者和记录管理者提供了有关专业盟友和竞争对手的文献。

创意/价值

本文提供了原始研究的经验证据。