자체감사기구의 일상감사가 내부통제 강화에 미치는 영향에 관한 연구

Traditionally, internal audit in public institution has performed its role to ensure a compliance with the rules. But the changing role of internal auditing is requested to improve the efficiency and effectiveness of the operation of the organizations and enhancement of the control as the business environment develops and the operational functions of the organization become complex accordingly. With this reason, the public institution’s internal audit strengthens the pre-audit than post-audit like inspections. Although the importance of pre-audit goes up, the studies with its influence on the internal control is not enough. Through this study we tried to find out the influence of pre-audit in public institution on the enhancing internal control. For this, we adopted hypothesis verification and examined the actual audit performances that all public institution’s internal audit submitted to the board of audit and inspection of korea(BAI) for evaluation in 2014. As a result, the audit performances are positively related with the rate of audit opinion or the number of auditors who conducting pre-audit. And the audit performances also positively influence on the enhancing internal control. Therefore, to enhance internal control, the public institution’s internal audit should try to increase the rate of audit opinion and the number of auditor conducting pre-audit.