국방 공공기관 회계담당자 횡령 예방을 위한 내부통제 방안 연구: KPMG 데이터 기반 GUARD 모델의 다중 사례 분석

This study analyzed embezzlement cases committed by accounting personnel in public institutions and developed the GUARD (Gatekeeper-User Account-Approval-Repetition-Detection) model to address the limitations of traditional Fraud Triangle and Fraud Diamond theories. An exploratory multiple-case study was conducted using the KPMG (Klynveld Peat Marwick Goerdeler) global embezzlement dataset (669 offenders across 81 countries), a recent embezzlement case at the National Health Insurance Service, and embezzlement incidents from five defense-related public agencies. Although the sample of defense-related agencies was limited to five institutions, three (60%) experienced embezzlement, enabling a comprehensive analysis of the key cases. The results showed that each of the five GUARD components exhibited distinct patterns across the cases, with long tenure and monopolization of duties identified as common risk factors within defense-related organizations. Based on these findings, an anomaly detection model based on performance measurement indicators should be integrated into the internal MIS (Management Information System) of the KRIT (Korea Research Institute for Defense Technology) and linked to the independent audit department to prevent future embezzlement incidents.