An audit of financial statements relies heavily on authentic records to yield informed audit opinions. Without proper records of transactions, the objective of auditing financial statements becomes difficult. In the digital environment, determining the authenticity of digital documents for purposes of auditing is even more problematic because of a lack of criteria used by auditors for the declaration of such authenticity. This study sought to develop a framework for the authentication of records in a government accounting system in Botswana with a view to supporting the audit process in the public sector. This qualitative study framed within the interpretivism epistemological research paradigm, used archival diplomatics as a theoretical lens. Data were collected through system analysis, analysis of documents such as legislation, as well as interviews with auditors, ICT professionals and records management practitioners purposively selected from the Botswana National Archives and Records Services, Office of the Auditor General, Department of Information Technology, Accountant-General’s Department, Department of Internal Audit and Department of Corporate Services of the Ministry of Finance and Economic Development. The study established that the legislative framework for managing digital records does exist in Botswana. A lack of skills by records management professionals and auditors to authenticate digital records was also noted. The absence of some criteria to authenticate digital records means that auditors use their own discretion with regard to their authenticity. In addition, as a business system, the Government Accounting and Budgeting System (GABS) does produce and store digital records, but their authenticity and availability over time are not guaranteed. This weakness can be addressed by integrating GABS with an Enterprise Content Management (ECM). Currently, records authenticity in GABS is ensured through reliance on social and technical indicators (information technology and system application controls). The study suggests a framework for the authentication of digital accounting records in a government accounting system with the hope that its implementation would support the audit process. It is concluded that because of the failure to establish guidelines and checklists for auditors to authenticate digital records, there will be continued reliance on information technology and system application controls. Therefore, it is recommended that the Auditor General should develop a checklist for authentication. A further study of the integration of Government Accounting and Budgeting System with an Enterprise Content Management to properly manage digital records produced and stored in the system is recommended. / Information Science / D. Phil. (Information Science)