감사원의 독립성 보장에 관한 소고– 최근 발의된 감사원법 일부개정법률안을 중심으로 -

The Board of Audit and Inspection of Korea is a consensus organization that systematically belongs to the president, but functionally performs its work independently without interference from anyone. Ensuring independence and political neutrality is essential for the Board of Audit and Inspection to fairly and objectively perform audit examination, confirmation of settlement of accounts, inspection of duties. This is an important matter that determines the value of the existence of the Board of Audit and Inspection, and the Constitution of Korea and the Board of Audit and Inspection Act stipulate related contents such as the status and authority of the Board of Audit and Inspection to ensure independence and political neutrality. However, controversy over political audit and target audit continues due to the Board of Audit and Inspection's audit of projects and policies conducted by the previous government and the audit of the heads of institutions appointed by the previous government. Recently, in response to this controversy, some partial amendments to the Board of Audit and Inspection Act have been proposed to ensure independence and political neutrality of the Board of Audit and Inspection. In response, it is pointed out that the fairness of the audit can be guaranteed by preventing abuse of the auditor's authority, such as target audit and political audit, and at the same time, there is a possibility of infringement on the auditor's status and authority as a constitutional organization. Accordingly, we would like to examine whether some partial amendments respect the constitutional status of the Board of Audit and Inspection and allow the Board of Audit and Inspection to function as an auditor from a fair and objective standpoint.