감사원 내 기관의 권한과 의사결정절차 ― 독일 연방감사원의 운영상 특징을 중심으로 ―

In June 2023, a controversy arose at the Board of Audit and Inspection(BAI) of Korea regarding authority between the Audit Committee and the Secretariat. Arguments were made that the competence of the Audit Committee should be strengthened and its decision-making power expanded. The BAI is a consensus-making body through which the Audit Committee makes important decisions, and the competence of the Audit Committee must be strengthened. The typical example of a collegial audit institution is Germany's Federal Audit Office(Bundesrechnungshof: BRH). The German Federal Constitution(Grundgesetz: GG) establishes the BRH as an independent institution, which is responsible for the support role and function of auditing the Federal Government(Bundesregierung)'s budget execution and providing opinions on the Federal Assembly(Bundestag) and the Federal Senate(Bundesrat)'s economic decisions on the budget. The GG guarantees the judicial independence of the members(Mitglieds) of the BRH in order to ensure the function of the BAI. The members of the BRH, whose judicial independence is guaranteed, are the Chairman of the BRH, the Vice-Chairman, the Director of the Audit Bureau, and the Head of the Audit Department. The Chairman and the Vice are elected by the majority vote of the Bundestag and the Bundesrat. The Directors and the Heads are recommended by the Chairman and appointed by the Federal President(Bundespräsident). Decisions on the audit work of the BRH are made by consensus of its members under the so-called collegial system(Kollegialverfassung). Basic decisions regarding audit work are made unanimously by members in a two-person council(Zweierkollegium) and a three-person council(Dreierkollegium). If unanimity is not reached, the decision is made by majority vote in the committee(Senat) and plenary committee(Großer Senat). However, regarding other administrative affairs and personnel issues of the BRH, the Chairman exercises decision-making power in a position superior to other members. Major decisions regarding auditing, which is the basic task of the BRH, are made independently by each member through a collegial system, but as an administrative agency, the Chairman has democratic legitimacy and exercises the main decision-making authority regarding the affairs of the BRH. This takes into account not only its status as an audit agency but also the role of the BRH as an administrative agency. The Vice can function not only as a collaborator but also as a check to the Chairman.