한국 감사원의 독립성 제고: 국제 비교와 시사점

This study focuses on the institutional independence and practical effectiveness of Supreme Audit Institutions (SAIs) as key mechanisms for enhancing accountability and transparency in the public sector. Based on international standards and the institutional practices of major countries, it analyzes and evaluates the institutional foundation and operational structure of Korea’s Board of Audit and Inspection (BAI). The analytical framework is grounded in the eight core principles set forth in the Mexico Declaration (INTOSAI-P 10) by the International Organization of Supreme Audit Institutions (INTOSAI). Through a comparative analysis of SAIs in the United States, the United Kingdom, Germany, and France, the study systematically identifies institutional shortcomings and limitations in the independence of Korea’s SAI. Beyond a mere replication of international standards, the study aims to present reform directions and practical policy tasks that are contextually appropriate to Korea’s constitutional order and administrative-political environment. Ultimately, the study seeks to derive policy implications for strengthening the functional independence and political neutrality of the BAI and to establish both a theoretical and practical foundation for enhancing the democratic legitimacy and public accountability of the national audit system.