경찰공무원의 감사품질 인식이 감사수용성에 미치는 영향

The police are conducting self-audit as one of the internal control measures, and audit is an essential procedure to effectively operate the organization. In order for such audits to be successful, audited police officials must trust and accept the opinions of auditors and improve them. Therefore, this study considers audit quality as a way to increase auditing acceptance and empirically verifies the effect of police officers' perceptions of audit quality on auditing acceptance. The study found that auditing acceptance increases as the subcomponents of audit quality - cooperation, professionalism, fairness, and accuracy - increase, with fairness having the largest impact of the four. Based on these findings, we make the following policy recommendations to improve auditing acceptability. First, in order to increase fairness, the right of imprisonment institutions to participate in all audit processes should be guaranteed as much as possible. Second, in order to secure professionalism, specialized personnel should be recruited in various ways. Third, in order to improve accuracy, thorough preparation should be made by collecting and analyzing data such as the main work plan of the audited institution or department in the planning stage. Finally, to improve cooperation, the audit manager should provide training to the audit staff on desirable audit attitudes before conducting the audit.