공공기관의 회계감사인 배정모형에 관한 연구

As recently revealed in KORAIL's accounting errors of KRW 400 billion, public institutional earning managements and accounting errors have continued, and it is time for fundamental measures to ensure public accounting transparency. Therefore, this paper aims to suggest the Auditor Assignment model which is an audit of public institutions by benchmarking the Auditor Designation System, which is an external audit conducted entirely by private companies. First of all, this study proposes public enterprises and quasi-governmental agencies, which occupy most public institutions, to be assigned to auditors. It is also suggested not to introduce an auditor registration system. Limit auditors to accounting firms(except audit teams), and exclude auditors who are judged to be unable to perform adequate audits through the application system. In this study, three models(designated score ranking system, random munbering system by group, and designation group ranking system by group) were derived conceptually as the assignment method of accounting audit of public institutions. A total of 18 simulations were constructed and analyzed according to each assignment model and three main factors. The main analysis results and implications are as follows. We support the 'designated rank ranking system by group(group 3 classification)' so that they can be assigned to large accounting firms without any bias and reflect the auditing capacity of each auditor. The designated rank ranking system by group is a method of classifying accounting auditors and public institutions into separate groups according to size, and assigning accounting auditors and public institutions among the symmetrical groups. However, in consideration of the management cost, a simple application of 'group random number system(3 group classification)', which is simple to apply, may be preferred to the designated system ranking system. Group-specific random numbering schemes are randomly assigned in symmetrical groups of auditors and public agencies. However, all auditors must be reassigned after they have been assigned. In the meantime, this paper also investigated and rearranged the enactment and amendment of related laws(ordinances) to introduce the Auditor Assignment system in the public sector. It is hoped that the assignment model, the auditor presented in this study, will be the starting point for a new discussion on the concrete measures to increase the accounting transparency of public institutions.