독일 연방감사원의 직무상 독립성과 정치적 중립성 확보

This article analyzes how Germany’s Federal Court of Audit (Bundesrechnungshof) achieves these goals through laws and institutions, referring to international standards like the Mexico Declaration’s eight principles. The findings are summarized at three levels. First, consideration may be given to amending the current Article 97 of the Korean Constitution to state: ‘The Board of Audit and Inspection, as the supreme audit institution of the state, shall perform its duties independently in accordance with the Constitution and the law.’ In addition, a new clause could be introduced stipulating that ‘The Chairperson and Commissioners of the Board of Audit and Inspection shall enjoy the same guarantees of status as judges.’. Second, it is necessary to strengthen the system by introducing a non-renewable sixto seven-year term for both the Chairperson and Commissioners of the BAI, expanding the scope and subjects of audit, guaranteeing autonomy in audit selection, enhancing the right of access to information, and securing independence in reporting audit results. Third, the current BAI Rules can be classified into those concerning ‘Audits’ and those concerning ‘Administrative Affairs.’ Except in unavoidable cases, these should be consolidated into a single regulation on audits and a single regulation on administrative affairs. Further improvements may include strengthening the collegial decision-making structure, creatively standardizing audit criteria and procedures, codifying the duty of political neutrality, and introducing new procedures for public disclosure and communication.