공공부문 회계감사제도에 관한 연구

[Purpose]This study analyzed the accounting audit system of public institutions, central government, and local governments in Korea. In the broad sense, auditing is operated in public institutions, accounting examination in central government, and review system in local governments. Although the audit system is very important to secure and maintain the reliability of accounting information, the audit system of the public sector has several problems. Therefore, it is becoming difficult for the public sector to establish the reliable system and it should be continuously supplemented in the future. The purpose of this study is to broaden the understanding of the public sector audit system and to find implications for the development direction in Korea. [Methodology]This study analyzed the accounting audit system of public institutions, central government, and local governments by comparing and analyzing the theoretical review, the preceding study, various related laws and regulations in Korea. [Findings]First, in order to develop the accounting of public sector, the expertise of the preparation of the financial statements as a starting point of accounting should be enhanced. Second, to ensure the reliability and the appropriateness of the national financial statements prepared, it is desirable to include internal control which evaluate the effectiveness of design and operation of internal control. Third, the government sector does not express an audit opinion. In order to supplement it, various alternatives should be explored. It is necessary to actively inform the public by utilizing the open finance and the local finance 365 related to external disclosure. [Implications]In Korea, even after the introduction of the accrual accounting standard system, the inspection system that has been used in the past is still used. However, in reality, it is difficult to change the accounting audit system suddenly due to the ability and role of the auditing organization in the reality of Korea, and therefore it is practically appropriate to make gradual changes while supplementing the accounting audit system.