독일의 행정통제 척도에 관한 연구 ― 독일 연방감사원의 합법성 감사와 합목적성 감사를 중심으로 ―

Administrative control is performed in accordance with the law and the standard of appropriateness. The Constitution of Germany, so called the Basic Law for the Federal Republic of Germany stipulates that the Federal Court of Audit, whose members shall enjoy judicial independence, shall audit the account and determine whether public finances have been properly and efficiently administered by the Federation. And it also provides that Federal oversight shall extend to the legality and appropriateness of execution. In Korea, The Board of Audit and Inspection(BAI) is the Supreme Audit institution. BAI perfomes the financial audit and duty inspection. BAI can oversight the legality and appropri-ateness of execution. But the auditing scale of the BAI is not clearly defined in the Constitution or the law. A study of the Federal Court of Audit for Germany(Bundesrechnungshof) is needed to find solutions to these problems. In this study, the auditing scale of the German Federal Court of Audit was examined. In order to do this, we first introduced the general discussion in Germany about administrative control, reviewed the auditing scale of the Court of Audit, and furthermore the role of the Court of Audit. However, Legal and professional supervisors were also examined. In the case of Germany, the Constitution and the law are embodying the concept of efficiency, and there is a continuing research on conceptualization of various conceptions of appropriateness. In Korea, the Board of Audit and Inspection under the Act on Audit and Inspection mainly focuses on correcting illegal acts. There are, of course, provisions for ‘Inappropriateness’ in the Audit Law. However, the concept of Inappropriateness alone is not enough to be a clear audit scale. It would be necessary to develop, conceptualize and legislate more specific audit scales as in Germany.