This study investigated records management at Audit Service Sierra Leone (ASSL) and how it impacts operational efficiency. Management and staff of ASSL formed the basis of the population studied. Mixed method approach was used as research methodology. The study revealed that hybrid records are generated by ASSL and received from varied sectors in society. That there is a nexus between proper records management and auditing at ASSL and that there are different users of records who include management and staff of ASSL, legal officers, Anti-Corruption Commission staff, Government functionaries and researchers. That although managing records is impactful but this is not without challenges which affect the day-to-day operations of the ASSL.
Keywords: Audit, Information Management, Records, Records Management, Sierra Leone, audit institutions, public records, public sector management
