감사원과 내부감사기구 간의 관계에 관한 연구

This study aims to analyse the relationship between supreme audit institution(SAI) and internal audit bodies through the comparative case study of 7 countries. The relationship is varied based on two critical factors, which are the status of SAI and governance system of internal audit bodies. It is difficult to generalize the relationship between internal and external auditors, but four typical relationship patterns are identified through this study:a)Judicial-centralized type, b)Parliamentary-mixed type, c)Parliamentary -decentralized type, d)Executive- decentralized type. And the findings of this study are as follows:1) Most SAIs play a core role within the parliamentary accountability system, and internal audit bodies are accountable for the executive branch in administrations. 2) In most countries, there exists an independent or consultative body to plan internal audit policy and coordinate internal audit activities. 3) There is a tendency for SAI and internal auditors, except Judicial-centralized type, to enhance coordination and collaboration with each other for the efficient operation of public audit system.