한국 감사원의 성과감사에 관한 연구: 비교분석을 통한 정책적 시사점을 중심으로

Performance audit is an audit which emphasizes accountability for performance of the public sector. This performance audit is linked with a paradigm shift in the public sector that the government administration places an emphasis on performance and accountability. In a bid to actively cope with such change, the Board of Audit and Inspection (BAI) of Korea has introduced and conducted performance audit to examine, analyze, and evaluate the effectiveness, economy and efficiency of major government policies and projects over a decade since 1994. Especially since the inauguration of the "Participatory Government", the BAI has shifted its audit operation direction toward performance evaluation which diagnoses and evaluates government administration system as well as major government policies and programs to come up with recommendations. It means the BAI's performance audit now includes evaluation. Meanwhile, audits in the U.S.A. and the U.K. are more focused on performance audit while the portion of performance audit among the BAI's audit activities has been shrinking annually. However, the need for a change in audit paradigm is also increasing to keep up with the changing environment - to cope with the paradigm shift into performance-oriented government administration. In other words, for this change, it is held that the awareness and demand for performance audit should be raised, systematical approaching methods are required for conducting performance audit, and professional manpower should be promptly secured for various sectors. In order to ensure the effectiveness of audit result, there should be sufficient communications and negotiations between the BAI and those subject to audit. A system is required to enable performance audit results to be reflected into government administration.