The sustainability of an organization relies on its financial stability and its ability
to demonstrate considerable transparency and accountability. Records management has
a significant role in providing evidence for decision-making as well as for demonstrating
transparency and accountability. Implementing records management would be costly in
the absence of risk management. Unfortunately, the role of records management is hardly
recognized. This research attempts to investigate the essence of records management
in underpinning good governance and accountability processes as well as to identify
the relationship between risk management and records management. This research
adopts case study method, using interviews, observation and document analysis for data
gathering. It is discovered that an integrated records management system is essential
in underpinning critical governance and accountability processes such as internal and
external audit, compliance, risk management and decision making
