공공기관 자체감사의 구성요소가 감사품질(audit quality)에 미치는 영향: 감사성과복합지수와 내부청렴도결과를 중심으로

This study aimed to improve the audit quality of public institutions and carry out reliable audit activities. It also empirically analyzed the relationship between audit components (characteristics) which might influence a public audit, and audit quality. For research, first, audit components influencing the whole process of an audit based on audit components (characteristics) was presented to discuss the relationship between audit components and audit quality. Moreover, previous studies were organized in relation to the concept and substitutes of audit quality; second an empirical study was carried out on how audit components influenced audit quality according to the framework of audit characteristics, suitable for the situation in the public sector; On the basis of the conceptualization audit quality, this study examined the casual relationship between audit components such as independence, specialty, the audit system, and audit values, and audit quality. As a result of a quantitative analysis, audit independence and incentive were considered important in an qualitative analysis. It was required to have the internal system or standards necessary to maintain the independence of the standing audit system and audit activities to improve audit independence. Also, it is provided with a reasonable compensation for the work. And To enhance the professionalism of the audit will be provided with high-quality education and training to employees.