자율과 신뢰 기반의 공공감사 모델 탐색: 경상남도교육청의 자율형 종합감사 사례를 중심으로

This study investigates the Gyeongsangnam-do Office of Education’s Autonomous Comprehensive Self-Audit as a trust and autonomy based alternative to traditional public auditing. Using in-depth interviews with twelve participants, the research explores how the model influences organizational accountability, internal control, learning, and auditor– auditee relationships. Findings show that the audit shifts accountability from externally imposed, sanction-oriented obligations toward self-reflective, internally motivated responsibility, expanding its scope from individuals to the organization as a whole. Internal control also moves from ex post detection to preventive, checklist-driven routines, though risks of leniency, concealment, and formalistic compliance persist. The audit further promotes organizational learning by transforming tacit practices into explicit knowledge and fostering cross-review and dialogue-based problem solving. By removing personnel disadvantages, the system enhances psychological safety and supports a transition from hierarchical distrust to more cooperative, trust-based relations. However, concerns such as the “no-findings dilemma” highlight the fragility of trust in accountability settings. Overall, the study shows that autonomy-based auditing functions as a hybrid model that integrates prevention, self-regulation, learning, and relational trust, offering implications for redesigning public-sector audit systems beyond compliance-driven control.