대학연구의 효율성 향상을 위한 감사제도 개선에 관한 연구

Socioeconomically meaningful R & D activities would be promoted only when innovative researchers and a reliable and efficient research management system to support them are well coupled. Therefore, the establishment of a stable and efficient research management system is an important policy task for leading the national R & D project successfully. In order to establish an effective research management system for universities, this study conducted researches on audit system innovation of university research fund. The research management system and the audit system of universities were examined in detail through the analysis of precedent researches. National Research Foundation of Korea(NSF) is the main source of research fund for universities in Korea. A survey on recognition and complaints about a research fund audit system was conducted for the principal investigators of research projects who have been supported by NRF. Through this process, the following three tasks are proposed to improve the managing and auditing system of university research fund that comes from the government. First, it is necessary to alleviate administrative burden due to the management and audits of research expenses by unifying different regulations and manuals of various ministries. Second, the operation of an audit system should be shifted from a quantitative audit to qualitative audit. Third, universities should improve themselves by fostering audit professionals and enhancing the internal audit capability.