지방자치단체 내부감사의 기능강화에 관한 연구

The key issues of internal audit in Local Government are the necessity for shifting the paradigm of the internal audit, running the internal audit organization, changing the system for advance internal audit, reinforcing the specialty, and setting up regulations for the internal audit as another requirement. The above findings can be interpreted specifically as follows: First, It is required to provide clear criteria for the internal audit in internal regulations. Second, It is necessary to make full use of the administrative ideology as judgment criterion on the internal audit. Third, It is necessary to change the management direction in the internal audit and establish the outcome/performance based audit suitable for local audit environment. In conclusion, it is important to develop techniques for the outcome/performance based audit which is appropriate for our own administrative organization and behavior.