한국 성과감사의 성공적 정착에 대한 논의 - SWOT 분석을 중심으로 -

As the public demands the government to operate efficiently, the Board of Audit and Inspection of Korea (BAI) tries to expand performance audits that assess the performance of the government’s policies and programs and suggest ways to improve the performance. However, over the past five years, it has conducted performance audits of 20 cases, only about 3% of the total number (682 cases) of audits conducted by the BAI. In this respect, it is hard to say that performance audit has been activated yet. Therefore, this study aims to suggest a strategy that the BAI should take in order to promote performance audit. Specifically, it uses SWOT analysis to examine the internal and external environment and provide four strategies based on this analysis. As a result of the analysis, the BAI has sufficient capacity to conduct performance audit, but there are various threats and disadvantages such as political controversies of audit results and vague misunderstandings about performance audit. In order to successfully establish performance audits in such an environment, the BAI needs to ensure independence and to provide useful audit information. The results of this analysis, although there are many limitations, will be helpful for the success of performance audit.