오스트리아 지방자치제도와 지방자치단체재정에 대한 내․외부감사에 관한 소고

According to the Constitutional Act of the Federal State of Austria shall the Austrian Court of Auditors examine the financial administration of municipalities with at least 10,000 inhabitants. In order to understanding this meaning, we need fundamental information for austrian federalism and local government system. Therefore, this paper aims to understand the relationship among austrian federalstate- municipality system, local government organization and the internal or external audit system for small municipalities. The case of the Saint Wolfgang Municipality will be introduced, which revealed many structural and political problems of the financial audit system for small Municipality of Austria lasting for 20 years. To this end, first, the comparison of the local government system of Austria and Korea will be investigated. Second, the austrian state audit system will be compared to a korean metropolitan government audit system. This study will provide a good means of drawing a potentially successful audit system. It will be suggested to choose claimant(inhabitant claim, local council or political party) and to devide the audit right between Board of Audit and metropolitan and provincial governments.