사립대학 외부감사 제도의 개선방안에 관한 연구

[Purpose]Most of the previous studies related to the external audit system of private universities suggested the direction of partial law revision or improvement plans. This study aims to review the external audit system of private universities as a whole and present policy and law amendments that can be realized. [Methodology]We investigate prior studies and related laws on external audits of private universities. In other words, this study is a literature study that suggests improvements in external audits of private universities. [Findings]Due to the need for specific and clear standards of conduct for auditors, we propose to enact standards for auditing of private universities and to include procedures for appointing external auditors in relevant laws and regulations. It is presented to school corporations and external auditors so that the settlement of accounts and external audit procedures are carried out in accordance with the accounting audit standards for private universities. In order to increase accounting transparency of private universities, an internal accounting management system should be introduced, and a unified standard and roadmap for this should be prepared. We also propose the adoption of a standard audit time system for the early settlement of the auditor periodic designation system. The target of exemption as a school corporation subject to designated external audit and the target of school corporation with a high possibility of accounting fraud should be supplemented. As the school age population is gradually decreasing, the order of school corporations subject to designated external audit is not in order of total assets, but in order of number of enrolled students or operating income. [Policy Implications]From the overall point of view related to the external audit system of private universities, we present points that need improvement and shed light on policies that can be realized in the short term and amendments to related laws.