내부고발 활성화 방안에 관한 소고: 자체감사기구를 통한 접근 가능성

The study explores the role of internal audit organizations and whistleblower protection system which is considered as an important tool to control corruption. The surveyconducted by Korean public officials confirms that firstly the internal audit system needs independence and professionalism. Secondly, external oversight organizations including the Board of Aduit and Inspection should examine and monitor the practice ofwhistleblower protection system through internal audit systems. Thirdly, the internal audit organizations educate people and publicize that whistleblowers are not organizational misfits but persons who eradicate organizational corruption and save the organization’s future. Lastly, it needs to be discussed about the role of internal audit organizations as a whistleblower itself and legalization and systemization of the role because the internal organizations have authority to access diverse information of the organization.