유럽연합의 통합 동력으로서의 법치주의 - 유럽회계감사원을 통한 법치주의의 구체화 -

We should take into account of the theory of deputy dealing with minimizing asymmetry of information concerning with function of supreme audit institution. In particular, the important thing relating to regular public sector auditing and public accountability is the master, people entrust the authority to collect the tax and the deputy is supposed to execute the public resource to the purpose delegated and supposed to diligently report to the master about the breakdown of the execution as well as result. Thus the system of the audit and inspection is to be introduced in order to put an emphasis on the accountability of the management and transparency and accountability of the execution of deputy. In this audit, the master is to be correspondent to people and the deputy to administrative branch and the auditor to the many types of audit institution. By the way, is there possibility that international community is possessed of the audit system? The answer should be negative due to the fact that international community is still based on the dualistic and horizontal structure. Moreover, there is no citizenship and worldwide administrative branch in the level of international society. International society does not is not possessed of its own audit system rather than that, it only knows the system of audit to support domestic audit system with a view to reinforcing level of accountability and transparency of domestic institutions and to make the system efficient much more. To our surprise, European Union has its own audit system administered by the European Court of Audit even though EU is to be estimated as one of international organizations. That is to say, European Union has boosted the transparency and accountability within the EU throughout European Court of Auditor. Rather, European Court of Audit has enhanced the degree of auditing by way of cooperation with European Parliament and European Commission, particularly European Anti-Fraud Office. The system of audit in EU is evaluated as better system than the system in member states. Of course, this shows the identity of European Union in a sense that as European Union approaches the federal state in terms of identity, the necessity to ensure the transparency and accountability of management in European Union has doubled. We also refer to the system of Audit in European Union particularly European Court of Audit like the adoption of report in Audit.