협력감사는 공공부문 자체감사의 실효성 증가를 위한 감사기법의 하나로써, 최근 협력적 거버넌스 행정환경 하에 공공기관에서도 이를 실현하고자 시도되어오고 있다. 이러한 협력감사는 자체감사가 가진 본질적인 한계인 ‘온정주의’로 인한 실효성 저하를 막고, 자체감사의 독립성과 전문성을 제고하고자 최근 많은 공공기관에서 그 활용을 논의하고 있다. 물론 아직까지 도입과 관련된 부작용이나 제도적인 한계로 인하여 도입이 활성화 되어 있지 않으나 자체감사의 독립성과 전문성에 대한 미비점을 보완하고 감사품질을 향상시킬 수 있다는 점에서 그 효과성이 강조되고 있다. 다양한 감사기법을 통해 감사품질을 향상시키고자 하는 노력이 있는 만큼, 협력감사 역시 그 한 분야로서 실질적인 도입가능성과 활용을 위한 연구가 진행되어야 한다. 이를 위해 본 연구는 첫째, 공공기관의 자체감사의 의의 및 우리나라 공공기관 자체감사 구조에 대해 논의하고, 둘째, 아직까지 이론적인 기반이 정리되지 않은 협력적 감사기법에 대한 유형 및 개념에 대한 이론적 정립을 시도하였다. 마지막으로 인터뷰를 통해 공공기관 내에서의 협력적 감사기법의 활용가능성 및 문제점 그리고 해결 방안 등에 대한 정성적 분석을 시도하고, 거시적으로 공공기관의 감사품질 향상을 위한 방안을 제시하고자 하였다. 분석결과 자체감사의 객관성을 확보하고 전문성을 증진시키기 위한 방안으로 협력감사의 시행은 바람직하지만, 몇몇 유형에서 도입의 문제점도 나타나는 것을 볼 수 있었다. 이러한 결과를 통해 협력감사기법의 활용을 위해서는 감사대상 업무와 기관의 특성을 고려하여 장기적 시각으로 적합한 협력감사유형을 활용해야 할 것이며, 문제점에 대한 지속적인 수정과 보완이 행해져야 할 것이다.

Cooperative audit is one of the audit techniques to increase the effectiveness of self-audit in the public sector, and has been attempted at public institutions under the cooperative governance administration environment. The use of such cooperative audit has been discussed in many public sectors to prevent the decline of effectiveness due to ‘onjeongjuui,’ the most intrinsic limit of self-audit, and to improve the independence and professionality of self-audit. While, cooperative self-audit has not been actively adopted due to its side effects and institutional limits, its effectiveness is discussed as it can improve the weakness of independence and professionality that self-audit has as well as its quality; thus, there must been substantial research on the possibility of introducing cooperative audit from now on. To do so, first, this study discussed the meaning of self-audit in public institutions and the structure of self-audit in Korean public institutions. Second, the study attempted to establish a theoretical foundation of the concept and forms of cooperative audit technique which still does not have a proper theoretical base. Lastly, the paper conducted a qualitative analysis on the usability, problems, and solutions of cooperative audit technique in public institutions through interviews, and sought to propose a direction to improve the audit quality of public institutions. The research analysis showed that it would be desirable to implement cooperative audit as a means to ensure the objectivity of self-audit and increase professionality. The gradual adoption of cooperative audit with a long-term perspective instead of a short-term view as well as a continuous modifications on problems will overcome the limits of self-audit and improve its audit quality.

Cooperative audit is one of the audit techniques to increase the effectiveness of self-audit in the public sector, and has been attempted at public institutions under the cooperative governance administration environment. The use of such cooperative audit has been discussed in many public sectors to prevent the decline of effectiveness due to ‘onjeongjuui,’ the most intrinsic limit of self-audit, and to improve the independence and professionality of self-audit. While, cooperative self-audit has not been actively adopted due to its side effects and institutional limits, its effectiveness is discussed as it can improve the weakness of independence and professionality that self-audit has as well as its quality; thus, there must been substantial research on the possibility of introducing cooperative audit from now on. To do so, first, this study discussed the meaning of self-audit in public institutions and the structure of self-audit in Korean public institutions. Second, the study attempted to establish a theoretical foundation of the concept and forms of cooperative audit technique which still does not have a proper theoretical base. Lastly, the paper conducted a qualitative analysis on the usability, problems, and solutions of cooperative audit technique in public institutions through interviews, and sought to propose a direction to improve the audit quality of public institutions. The research analysis showed that it would be desirable to implement cooperative audit as a means to ensure the objectivity of self-audit and increase professionality. The gradual adoption of cooperative audit with a long-term perspective instead of a short-term view as well as a continuous modifications on problems will overcome the limits of self-audit and improve its audit quality.

public audit, self audit, cooperative audit, audit technique