With the introduction of Electronic Government (EG) Flagship Applications in 1996, Malaysian Government agencies create many records in electronic format. The Accountant General Department has developed the electronic financial records system for the use of federal and state public agencies in Malaysia. This study focused on the management of electronic financial records system for federal agencies. This study aims to identify whether the accountability, authenticity and integrity of electronic financial records is considered by the public sector. Two instruments namely questionnaires and guided interview were used in the process of data collection. A qualitative semi structured interviews were held with key players involved in managing financial records in the finance and IT Department in Accountant General Department and National Audit Department. The result of the study revealed that the organizations do not have enough skilled staff to meet organization's records management requirement. The implication of the study is that, to manage the electronic financial records effectively and efficiently, it is important to maintain the integrity of electronic financial records: that is, the records must be complete, accurate, verifiable and secure from unauthorized person. The findings intended to be of use to both the accounting and information professions especially by those who are designing new electronic records systems and those who need to improve existing systems.
