Relationship Between Records Management Practices and Audit Outcomes in Nigerian State Government Ministries

This study empirically examines the relationship between records management practices and audit outcomes in state government ministries across Nigeria's South East geopolitical zone. Government audit processes rely fundamentally on the quality, completeness, and accessibility of financial and administrative records, making records management a direct determinant of audit success and public accountability. The research employs a quantitative design, targeting internal auditors, records managers, and directors of finance in twenty-four ministries across Anambra, Imo, Enugu, Abia, and Ebonyi States. A validated instrument measuring records management practice quality and a standardised audit outcome index are administered to 210 respondents. Data are analysed using Pearson correlation, multiple regression, and panel data analysis across three audit cycles. The Records Management Lifecycle Theory and the Public Sector Accountability Framework provide the theoretical anchors, with literature from 2020 to 2024 on public financial management in Nigeria informing the analysis. Specific records management dimensions found to predict audit outcomes include completeness, accessibility, retention compliance, and classification accuracy. Recommendations target state Accountants-General, the Office of the Auditor General, and the National Assembly's Public Accounts Committee. Keywords: records management, audit outcomes, state ministries, South East Nigeria, public accountability