피감부서의 감사 만족도 결정요인 분석 : 한국은행 일반감사의 사례

To enhance the auditees acceptability of audit results and strengthen the consulting-orient audit function, internal auditors need to enhance the degree of understanding about ‘auditees satisfaction’ determining mechanism. Based on such a perspective this study analyzed the trends and characteristics of auditees satisfaction, estimated its determinants by empirical tests, and derived internal audit policy implications. To identify the determinants of auditee satisfaction total 68 cases of the general audit of the Bank of Korea from October 2020 to September 2024 were analyzed through multiple regressions. Dependent variables were 10 kinds of auditee satisfaction, and independent variables were the number of preliminary reports (audit evidence), risk grades, and audit resource inputs. Unit of all data is not auditee individual but auditee department. The main empirical findings are as follows. First, according to pooled OLS regression analyses, as the number of preliminary reports (audit evidence) increased, the auditees satisfaction decreased. Second, correlation matrices shows subsections of auditees satisfactions are highly correlated. Third, the levels of audit resource inputs did not affect auditees satisfaction significantly and audit interval has been estimated to have no statistically meaningful relationship with auditees satisfaction as well. Based on the empirical analysis, the following policy implications are suggested: first, the internal auditors should recognize this trade-off relation between audit evidence and auditees satisfaction and establish a clear policy stance with considering audit circumstances and their audit values together. Second, audit department need to prepare fair and objective performance standards. Finally, to enhance auditees satisfaction, audit department need to prepare education program and action guide for internal auditors.