주택법상 공동주택관리 감사제도에 관한 연구

Auditing Regulations in Housing Act is the Legal System to prevent accounting frauds in advance, and to detect and correct them subsequently. Despite Internal and External Auditing Regulations are stipulated in the Act, the Resident Representative Meetings in Housing Act(Hereinafter referred to "the Representatives") as well as managerial agency act frequently accounting frauds, so the Efficiency of the Act is problematic. As a result, recently, the Government revises Housing Act Article 45-3 (auditing of managerial agency). Mass houses larger than 300 houses shall be audited by external audit from 2015 as the mandatory auditing of public housing. Local governments try to improve public housing management system. However, the release of this new enforcement system as the past system, are still in doubt as to its effectiveness. This is not the fundamental solution to correct the judicial problems, because it is not a systematic improvement. Housing Act is a mandatory public law for more than a certain size of buildings. In spite of existence of stipulated regulations for Auditing Standards, Accounting agency and staffs neglect the regulations and act various frauds. In order to improve them, first of all, we must organize the accounting policies and train accounting personnel. Declarer of Accounting fraud shall be rewarded in respect to new system, and at the same time, also we must clarify the legal framework on peoples' property rights and residential environment guaranteed by the Constitution. Thus, As basic Law of the current accounting standards, the Corporation's external auditors shall be referenced to the laws of the legal system for the management of public housing on the enforceability and effectiveness of audit, that the nature of law and executive order charged with auditing standards (Decree of Housing Act), in the form of up-level should be revised.