자체감사의 활성화와 감사원의 합리적 지원방안 연구

Today, self-audit or internal audit is emphasized. This is because it is not easy to audit large institutions efficiently through the audit of the Board of Audit and Inspection (BAI). However, the self-audit is still difficult to obtain high trust in terms of expertise and fairness, and independence of self-audit is also weak. In this situation, it is necessary to consider how it is desirable to establish the relationship between the self-audit system and the auditing system of the BAI. The self-governing bodies and the BAI should establish cooperative relationships with each other. In order to operate this collaborative structure efficiently, the self-audit system should be activated and the independence and expertise of the self-audit organization should be secured. The audits of the BAI should be intervened if the self-audit does not work properly, but it is more important that BAI does support the self-audit to work properly. The independence of the BAI should be further strengthened, and the BAI should act as a steering institution against the self-audit organization of public agencies. In particular, audits by local governments are likely to be duplicated due to overlapping auditing and control systems. Considering the autonomy as the nature of the local autonomy system, it is desirable to unify the auditing organization so that duplicate audits can be avoided. It is preferentially proper to control by the local council. However, it is true that there are various problems in the audit committee system of local governments. It is necessary to identify these operational problems and to overcome them. In addition, if the authority of self-audit is given, the responsibility for this should be clarified. The BAI provides various support for its own audit system. In addition to the independence of the self-audit system, the government should promote policies such as the development of various education programs, personnel training, and information exchange in order to strengthen its professional competence. It is also necessary to develop a system of notifying professionalism by issuing a certified the so-called “professional audit certificate” and differentiating it by grade. It is important to activate and further develop the audit network based on cooperative governance between the BAI and the self-audit organization. Cooperative governance systems depend on the successful operation of self-auditing, but more importantly, the role and support of the BAI to ensure successful self-audit.