감사원의 변상판정제도 운용에 관한 연구

The Board of Audit and Inspection of Korea has operated the reimbursement system that account staffers have to reimburse any loss of the national property and to prevent account accidents on the basis of the account examination law made in 1948, and account staffer's accountability law made in 1957. The reimbursement system played a significant role at the time of its introduction when account discipline in public sector was a mess. However, as the economic development of the country led to a high level of account discipline and administrative transparency, the significance of the reimbursement system was down relatively. In particular, introduction of the reimbursement reduction system in 2001 made it impossible to preserve the lost treasury completely, and the controversy that the reimbursement system can not achieve its original intention arises among the auditors. Therefore, this study examines the role of the reimbursement system that changes its meaning as time goes on, and analyzes some operational problems of the reimbursement system, and draws improvements intending an achievement of the purpose of the reimbursement system. And this study presents reinforcement of internal control and the risk management system, account staffer’s compulsory education, organization’s responsibility for poor supervision, composition of dedicated team to handle the reimbursement as improvements of the reimbursement system.