자치분권을 위한 자체감사의 역할 - 서울시 사례를 중심으로 -

Local autonomy and the decentralization of authority are significant in that they can practically affect residents’ living based on local autonomy and authority expansion from residents’ welfare and participation assurance aspect. Local responsibility consolidation is an essential factor for local authority expansion, and thus importance of the internal audit system is gradually emphasized from such an aspect. This study seeks problem and improvement measures of the internal audit agencies from the extended discussion of the decentralization of authority. This study theoretically pursues purpose and role of internal audit for local governments in the local autonomy era, and also the development direction of internal audit in the future. The analysis and discussion of internal audit agencies, centered on Seoul’s internal audit system, were conducted. To achieve the study purpose, a status analysis, centered on status data of internal audit agencies by each level of Seoul, was carried out. To fortify the analytical perspective, this study conducted a questionnaire survey targeting those engaged in the internal audit agencies of Seoul, and analyzed internal audit activity perception. According to the analysis results, the internal audit agencies of Seoul lacked in independence/autonomy, professionalism, and cooperation, despite various efforts such as the establishment of organizations exclusively for audit and appointment of external auditors as an open position. Support from the physical aspect including budget, manpower expansion, and incentives, efforts to ensure personnel’s professionalism, and formal cooperative relationships were confirmed to be insufficient. This study especially pointed out audit activities, focused on uncovering and perfunctory routine audit system operation as problems. New role shift between the central and local audit agencies is needed to complement such problems and cement the role of internal audit agencies. In addition, internal audit agencies’ independence consolidation, competence fortification support, and practical exchange and cooperation between internal audit agencies need to be invigorated in the future.