For information and reference only – not to be submitted as your own work. This extract shows one way to structure and evidence an answer. Your institution’s academic integrity rules apply to how you use it.
This sample responds to the DIRKS records management assignment brief for GWR Singapore, a Master’s task set around a new Singapore office. It covers the statutory records table (Part 2), the DIRKS shortlisting method (Part 3) and the short reflection (Part 4). Part 1, the company profile, needs live research into the organisation and is left out here.
For the method behind each step, read the full explanation: 8 DIRKS steps explained.
Model answer extract
Part 2: Records the Singapore office must manage
Four instruments set the floor for retention. Each sets a minimum period, so the records manager treats them as inputs to a single retention schedule rather than four separate lists. The table gives a representative sample; a full answer lists five records per instrument.
| Instrument | Record (examples) | Why it matters | Retention rule |
|---|---|---|---|
| Companies Act 1967, s 199 | Accounting and other records that sufficiently explain transactions and financial position | Core evidence for audit and directors’ duties | At least 5 years after the end of the financial year in which the transactions were completed; the section also regulates records kept outside Singapore, so check its current wording |
| Employment Act 1968 and its records regulations | Employee records with prescribed particulars; salary records | Must be readily accessible to current and former employees | MOM guidance: for current employees keep the latest two years of records; for ex-employees keep records for one year after they leave (Ministry of Manpower [MOM], n.d.) |
| IRAS GST guide (IRAS, 2026) | Tax invoices, purchase and expense records, accounting records | Supports GST returns and IRAS audit | 5 years (para 3.4.1) |
| IRAS GST guide (IRAS, 2026) | Electronic records, and records produced for tax audits | Electronic records need no IRAS approval but need internal controls | 5 years; on request, data listings in Excel, Access or delimited text such as .csv (paras 3.3.2 and 4.6.1) |
| Customs Act 1960, s 90 | Invoices, packing lists, bills of lading, certificates of origin, insurance records | Traders must keep records on purchases, imports, sales and exports | At least 5 years (Singapore Customs, 2015) |
| Customs Act 1960, s 87 | Image-system copies of trade documents | The Director-General may set requirements for preserving information | 5 years; images must stay retrievable through system or vendor changes, be backed up and carry an audit trail (Singapore Customs, 2015) |
Two observations shape the later shortlisting. First, the periods differ in their start date: the Companies Act counts from financial year end, Customs from the trade record, MOM from the employee’s exit. A system must therefore support event-based triggers, not only date-created retention. Second, the IRAS guide does not specifically address cloud or offshore storage, whereas the Companies Act regulates records kept outside Singapore, which makes data residency a mandatory criterion rather than a preference.
Stuck on your own statute table or DIRKS matrix? Our records and information management experts can walk you through the structure and sources. Share your brief for a quote.
Part 3: Using DIRKS to shortlist two cloud-based systems
Assumptions. (1) The office is small, with finance, HR and import-export functions. (2) Head-office policies exist but local statutory duties prevail. (3) Only Steps A to F are needed for a shortlist; Steps G and H are planned, not executed. (4) System A and System B are described generically; no vendor claims are relied on, and scores below are illustrative judgements to be replaced by demonstration and contract evidence.
DIRKS is the eight-step method published by the National Archives of Australia and State Records NSW (2001) and still hosted by State Records NSW (2018). It aligns with ISO 15489-1:2016, which expects records to be authentic, reliable, intact and usable (International Organization for Standardization [ISO], 2016).
| DIRKS step | Action in this scenario | Output feeding the shortlist |
|---|---|---|
| A Preliminary investigation | Confirm scope, stakeholders and the regulatory setting | Scope statement; the instruments above |
| B Analysis of business activity | Map finance, HR and trade processes | Function and activity list |
| C Identification of recordkeeping requirements | Convert Part 2 into requirements | Retention rules and triggers |
| D Assessment of existing systems | Review shared drives, email and any group tools | Gap list |
| E Identification of strategies | Choose: buy a cloud RMS, extend existing tools, or hybrid | Cloud RMS option selected |
| F Design of a recordkeeping system | Write selection criteria and weights | Evaluation matrix |
| G Implementation | Out of scope; pilot and migration planned | Assumption only |
| H Post-implementation review | Out of scope; review after 12 months | Assumption only |
The matrix below turns Steps C and F into weighted criteria. Cloud risks such as control, location and exit are well documented (Stuart & Bromage, 2010; Ferguson-Boucher, 2011), so residency and exit rights carry weight.
| Criterion (source) | Weight | System A (1-5) | System B (1-5) |
|---|---|---|---|
| Retention and disposal rules with event triggers (Part 2) | 25% | 4 | 3 |
| Data residency and Singapore access (Companies Act s 199) | 20% | 3 | 5 |
| Audit trail, no deletion, retrievability across vendor change (Singapore Customs, 2015) | 20% | 4 | 4 |
| Export to Excel or CSV for IRAS (IRAS, 2026, para 4.6.1) | 15% | 5 | 3 |
| Access control for employee records (Employment Act) | 10% | 4 | 4 |
| Cost and integration | 10% | 3 | 4 |
| Weighted score (illustrative) | 100% | 3.85 | 3.80 |
The scores are close, so the recommendation is conditional: proceed with both to a proof-of-concept, because a residency weighting above 25% would favour System B. This sensitivity check is itself evidence of critical thinking. The shortlist is two systems, not a final selection.
Hire a Professional Essay & Assignment Writer for completing your Academic Assessments
Native Singapore Writers Team
- 100% Plagiarism-Free Essay
- Highest Satisfaction Rate
- Free Revision
- On-Time Delivery
Part 4: Reflection
Step C changed my understanding most. I had treated retention as a schedule of years, yet the instruments start the clock at different events, so requirements are behaviours a system must perform. That links to the ISO 15489-1:2016 view that records systems must support authenticity and usability over time. It also exposed a limit of DIRKS: a 2001 manual does not address cloud, so Stuart and Bromage (2010) and Ferguson-Boucher (2011) were needed to supply the risk criteria.
Need a tailored answer for your own brief? Talk to our records management experts or submit your assignment. Related support: information governance assignment help and assignment report writing help. See also a cloud computing business case assignment sample.
About the expert
Mingxia Loh holds a Master’s in Business Informatics from the University of Northampton. Her profile lists information systems, decision support systems, knowledge management and big data as subjects, and over 8 years of experience.
References
Ferguson-Boucher, K. (2011). Cloud computing: A records and information management perspective. IEEE Security & Privacy, 9(6), 63–66. https://doi.org/10.1109/MSP.2011.159
Inland Revenue Authority of Singapore. (2026). Record keeping guide for GST-registered businesses (12th ed.). https://www.iras.gov.sg/media/docs/default-source/e-tax/record-keeping-guide-for-gst-registered-businesses.pdf
International Organization for Standardization. (2016). Information and documentation: Records management. Part 1: Concepts and principles (ISO Standard No. 15489-1:2016). https://www.iso.org/standard/62542.html
Ministry of Manpower. (n.d.). Employment records. https://www.mom.gov.sg/employment-practices/employment-records
National Archives of Australia & State Records NSW. (2001). Designing and implementing recordkeeping systems (DIRKS): A manual for Commonwealth agencies.
Singapore Customs. (2015). Keeping and maintaining records in image system (Version 1.1). https://www.customs.gov.sg/files/businesses/customs-guide-on-keeping-and-maintaining-records-in-image-system(1).pdf
State Records NSW. (2018). Strategies for documenting government business: The DIRKS manual. https://www.nsw.gov.au/nsw-government/recordkeeping/sentence-and-dispose/dirks-manual
Stuart, K., & Bromage, D. (2010). Current state of play: Records management and the cloud. Records Management Journal, 20(2), 217–225. https://doi.org/10.1108/09565691011064340
