헌법상 기관으로서 감사원의 독립성 제고방안

The Board of Audit and Inspection(BAI) is the Supreme Audit institution for checking the accounts and economic management of the state and the public sector. According to Article 97 of the Constitution and Article 20 of the BAI Act, the BAI examines the final accounts of revenues and expenditures of the state. It audits the accounts of the state organizations prescribed by the laws, and also inspects the work performed by government agencies and the duties of their employees. The BAI is a constitutional agency whose organization, status and functions are clearly written in Articles 97 to 100 of the Constitution. The BAI is established under the President of the Republic, but it retains independence in performing its duties. It also examines the final accounts of revenues and expenditures of the state and reports the results of such examinations to the President and the National Assembly the next year. Because of this, hereafter in order to ensure its independence, the BAI should not be organized under the President. The BAI audits the accounts of central government agencies, provincial governments and other local autonomous bodies, and government-invested organizations in order to ensure proper and fair accounting. The accounting prosecuting attorney's facts are divided into necessary prosecuting attorney fact and selective prosecuting attorney fact, and the former must be audited. Therefore, in order to carry out its own duties, the BAI needs to ensure complete independence and it should revise the related regulations to achieve an independent position from the executives and legislature.