공기업 내부감사기능이 경영효율성에 미치는 영향：상임감사직무수행실적 비계량평가지표를 중심으로

[Purpose]As the social demand for efficient management of public corporations increases and management transparency expands, public interest in whether the internal audit function is actually playing a role is high. This study analyzes the effect of the internal audit function on management efficiency based on the results of the Evaluation of the Internal Audit Performance conducted by the Ministry of Strategy and Finance. [Methodology]It was verified whether the comprehensive management efficiency measured by DEA increases as the Internal auditor’s management performance, professionalism, ethics and independence, and internal control function scores are higher. [Findings]As a result of the empirical analysis, it was found that the higher the Internal auditor’s management performance, the higher the auditor’s ethics and independence, and the higher the internal control function score, the higher the management efficiency. This means that the higher the independence of internal audit and the more active the internal control function, the more effective it is to control corruption and budget waste, and to constantly check business activities and take corrective actions in a timely manner for irregularities and errors, thereby contributing to management efficiency. [Implications]This study verified whether they directly affect the management efficiency of public corporations by the evaluation results and detailed indicators of the Evaluation of the Internal Audit Performance. This study is meaningful in that it directly verified the effectiveness of the internal audit function of Public Corporations by using the results of the Evaluation of the Internal Audit Performance.