독일 연방회계검사원의 독립성에 대한 검토

The purpose of this paper is to examine the independence of the german Bundesrechnungshof and provide insights into the direction of the Board of Audit and Inspection of Korea. To do this, we first look at the historical development of the german Bundesrechnungshof and reviewed the process leading up to the formation of the relationship between the parliament and the administration. Then we look at the institutional guarantee of the Constitution on the Bundesrechnungshof. In Germany, the establishment and the scope of authority of the Bundesrechnungshof are defined by the Constitution as the contents of the institutional guarantee by the Constitution. The independence and the right of access to information, which are essentially required by the Bundesrechnungshof to perform the tasks specified in the Constitution, are understood as supplementary or functional guarantees. Next, we examine the legal, human and functional independence of the Bundesrechnungshof. First, the independence of the german Bundesrechnungshof is ensured by the Constitution specifying the scope of its establishment and authority and granting judicial independence to its members. The independence of the Bundesrechnungshof is based on this legal independence and is ensured through specific details. That is, the 12th year of the president and deputy chairman, the appointment procedure, and the fact that the guarantees of the status are fulfilled faithfully. In addition, the fact that members of the Bundesrechnungshof perform their duties fairly, with sufficient expertise, as well as independence, is a source of confidence of the parliament, the administration and the public. In relation to functional independence, the Bundesrechnungshof, in contrast to us, does not conduct job inspections, and selects independent items without external intervention(Weisungsfreiheit). Furthermore, the Bundesrechnungshof's accounting audit activity not only assists the Congress's fiscal control function, but also assists the administration in its internal control over financial activities. And the measures taken by the audit results are not legally binding and the authority of the audited entity is respected first. In summary, there is an elaborate institutional framework in which the independence of the Bundesrechnungshof is ensured. In addition, the confidence in the fairness of the job performance based on the expertise of the Bundesrechnungshof is an important source of the independence.