공공조달 감사제도의 발전방안에 대한 연구 ― 감사원의 외부감사를 중심으로 ―

Public Auditing makes an impact on public procurement law implementation in two aspects. First, public auditing takes a critical role in anti-corruption in public procurement field. Second, public auditing makes an procuring agency avoid auditing risks in public procurement law implementation. In auditing in public procurement by the Board of Audit and Inspection of Korea (BAI Korea), compatibility with law and provisions, such as legality of sole-source contracting, is the central standard for auditing. Furthermore, auditing in public procurement of Korea tends to focus on the saving of the public money as reasonableness of the price is often dealt in auditing in public procurement. These characteristics of public auditing are connected with the characteristics of public procurement law itself. Because Korean public procurement law, with the ends of guaranteeing transparency for anti-corruption, restricts sole-source contracting and takes quantifiable factors such as price as central standard in awarding contract. However, auditing in public procurement by BAI Korea needs to be improved to enhance performance auditing based on “Value for Money” (VFM). To this ends, 1) auditing on effectiveness, and suggesting points to be improved should be strengthened, 2) prior-consultation and indemnity to active administration should be actualized, 3) public procurement law itself should refect VFM through nullifying unduly burdensome contract clauses or others, and 4) various anti-corruption system, such as disqualifcation, should be put into practice more effectively.