공공기관 외부감사제도 현황과 개선에 대한 이해관계자들의 인식 연구

Although it is different from the efforts of private companies to continuously improve the audit system, public institutions are not making efforts to improve the audit system. Accordingly, the quality of accounting information for public institutions is evaluated to be lower than that of private companies. Therefore, it is necessary to identify the current state of the public institution's audit system and to find a way to improve it. Therefore, in this study, in order to improve the audit system for public institutions, the objective status of the audit system of public institutions is identified and the perception of the improvement of the audit system is analyzed from the stakeholders. As a result of the analysis, it was confirmed that the audit quality of public institutions was relatively low compared to that of private companies. It was found that internal personnel evaluated the audit status of public institutions positively, while external experts evaluated it negatively. In conclusion, stakeholders of public institutions agreed that it is necessary to secure the appropriateness of audit time and audit fee, and to introduce an auditor certification system and registration system. However, since the opinions of officials in charge of public institutions, auditors, and experts were somewhat different, it is expected that an opinion coordination process will be necessary in the process of introducing the audit system.