지방자치단체 인사분야 감사제도 개선방안 연구

The purpose of this research is to inspect the causes of irregularities that consistently occur in human resources management of local governments from the perspective of audit systems, and to seek solutions for them. Accordingly, the recent decision by the Constitutional Court of Korea, regarding the scope and limitations of the central government’s audits of local governments, were examined. In addition, the audit findings of the audits conducted by the Board of Audit and Inspection (BAI) of Korea over the past 10 years in the field of human resources of local governments, along with the findings of audits regarding human resource improvements at the Ministry of the Interior and Safety (MOIS)were analyzed. In particular, a survey was conducted on 108 members of the division auditing local governments to discover the current standards of internal control, along with ways to strengthen it, and the need for and the drawbacks of external auditing, of which the results were then analyzed. The results of the analysis showed a need to strengthen the restrictions on the length of transference, a need for ways to prioritize the members of audit departments, as well as a need to introduce a personnel management system to enhance the capacity of internal audit departments. Additionally, from the external audit perspective, establishing a department in charge of auditing human resources of local governments, conducting audits centered around improving the human resources system, and specifying the requirements essential to establishing a joint government audit for internal tasks are necessary.