주요국 감사원의 디지털 감사 체계 법·제도적 고찰: 미국, 영국, 유럽을 중심으로

Digital auditing presents an opportunity to enhance both auditing practices and government efficiency. However, research on the necessary mechanisms and legal framework to support its implementation remains insufficient. This study examines the digital auditing systems of the United States, the United Kingdom, and the European Union, where comprehensive organizational changes. Their approach focuses on aligning goals and long-term strategies while maintaining continuous momentum. Additionally they emphasize the development of flexible, function-centered horizontal structures and the reinforcement of professional leadership systems. From a technological perspective, initial efforts are centered on data analysis to detect irregular transactions within standardized financial audits. Despite early challenges, big data and AI are increasingly being employed to expand digital auditing into diverse sectors. Although no major legal or procedural changes have been implemented yet, ongoing efforts aim to automate routine tasks, enabling auditors to concentrate on core responsibilities. For digital auditing system, merely adopting isolated technologies is insufficient. Instead, an approach to integrate strategy, organizational structure, technology, and processes is required to drive comprehensive transformation, accompanied by necessary legal reforms.