영국의 공공조달 감사제도에 대한 연구

As the public procurement, which means buying goods, services, and works by the state, local government, and public institutions, covers large portion in national economy, transparency & efficiency of public procurement are critically important in any country. Among others, ‘audit system’ in public procurement influences a lot to public procurement operation. Therefore, this paper sees the United Kingdom (UK)’s public procurement audit system to find out improvements in Korean public procurement audit system. In public procurement law system, both countries emphasizes transparency and competition in public procurement. However, the UK system give much weight to value for money in public procurement. This tendency can be seen in flexibility in contracting type and importance of total life-cycle cost in price determination. In public procurement audit system, the UK emphasizes performance audit based on value for money study and give advice for improvement of public procurement system or its operation, while Korea tends to focus on the compatibility with public procurement law and regulation, price reduction in public procurement audit and is reluctant in giving advice for improvement of public procurement system or its operation, Considering this comparative analysis, Korea should enhance performance audit based on value for money study. Reform of public procurement audit system is impossible without the reform of the public procurement system itself which focuses on value for money. Furthermore, effect anti-corruption regime should also take place to control the abuse of discretionary power which value for money based public procurement entails.