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영어

It is twenty years since local government system has truly taken effect in Korea. Especially due to the enforcement of the Special Act on the Promotion of Decentralization, local governments are making an effort to reinforce and expand their administrative ability. Fundamentally reinforcement and expansion of local government's autonomy inevitably needs the audit system for its legitimate and appropriate exercise. With regard to the audit and inspection to local government, some critical issues related with the audit's independence and ineffectiveness as well as impediment to administrative efficiency have been questioned. However, the audit system to the local government came a new turning point through enactment of Act on Audit of Public Institutes in 2010. The audit system into local government basically relates with several problems such as a relationship between the central government and local government, establishment of efficiency and neutrality of the audit. The audit and inspection into local government from the central government starts with setting up the relationship between them, it results from understanding the nature of autonomy local government has under the Constitution. Therefore, this paper contemplates basic principle of the audit to local government from the constitutional nature of local autonomy, and then seeks to desirable ways of the audit system through overall examination about current audit system into local government.