헌법상 감사원의 독립성 강화 방안에 관한 연구 ― 한국 및 미국 헌법을 중심으로 ―

In addition to the discussion on the amendment of the Constitution, there is a growing interest in the status and functions of the Board of Audit and Inspection(BAI). It is related with the effective control of the government in administrative state. Furthermore, the recognition of the importance of administrative responsibility and the problem of inefficiency of the bureaucracy further demands the strengthened auditing function. The problem of the reorganization of the system and functions of the Audit system has not been simple, which has been in operation for the past 60 years. However, the systematic change of the Audit system seems necessary in order to cope with the rapidly changing administrative environment. For this reason, the issue of the constitutional status of the BAI are raised not only by the academic community but also by political and civic groups. The source of national interest in the BAI system seems to be conceived in the contradiction that the BAI is an agency operating under President, however, at the same time its function is to keep independence from government. It is a timely issue to show the way to secure the neutrality and independence of BAI from its inherent limitations that it is a direct office of the imperial presidency. Fortunately, the Constitutionalization of BAI under Article 114, Paragraph 2 of the Constitutional Amendment Act is expected to become a keystone to make positive outcomes for the Board of Audit. However, there seems to be a limit to achieve ultimate independence of any national institution from constitutional reality. There is many difficulties comparing the superiority of the US or UK audit system or the French or German audit system. Even if the BAI becomes an independent institution by the amendment of the Constitution, it won’t be problem-free. In this context, Korea's key task in reforming the Audit Office system is securing the political neutrality and independence to obtain fairness and objectivity of audit activities. It is not the case that all concerns are solved by establishing the BAI into formally independent agency. Therefore, a precise review should be carried out on the means of enforcing the audit system to maximize its advantages and minimize the disadvantages.