교육자치단체 자체감사활동의 법적평가 및 개선방안 연구

The internal audit organization of local government of education should make audit-related decisions autonomously without the interference of the persons involved in the incident(Functional independence). The organizati- on should consider the just rights of audited persons and make the decision after sufficient review to be recognized as legitimate by the judiciary(Expertise). However, the audit organization‘s decision-making is bound by the political decision of the head of local government although it receives the formal consultation from the closed audit disposition advisory committee. And audit activities are focused on the investigation of civil complaint at frontline schools, auditors don’t guarantee the procedural defense rights of audited persons. Furthermore, they often make decisions that are different from the judiciary’s because they have the closed-inquisitorial review system. Therefore, in order to improve audit activities of educational local governments, first the audit disposition advisory committee should be open to outside experts and become a binding decision-making organization. Second, the investigation of the civil-complaints shall be reviewed by the audit advisory committee which shall consist of teachers with a certain percentage or higher. Third, the local government should hire auditorial human rights protection officers to guarantee the audit subjects‘s right to defend. Fourth, it is necessary to expand the appointment of public officials in a fixed term position in the audit sector for prevention of deciding the disposition of audits after reviewing only non-expert groups.