원문정보
초록
영어
In the past, the self-auditing agency for public institutions executed irregularity-disclosure type auditing, which focused on disclosure and punishment for irregularities. However, currently auditing is demanded not only to disclose irregularities but also to predict about future risks for the management and provide advices on how to evade them. In fact, GAO has systematized such a trend and formulated an accountability body maturity model which is a pyramid structure composed of six steps. In Korea, after the year of 2000 when the public institution operation law and the public auditing law were legalized, the self-auditing agency for public institutions has progressed considerably. Yet, there are tasks to be dealt with in order to strengthen the connection between auditing strategic plans and strategies for a body to which the self-auditing agency belongs, and there are needs for the tenures of public institution chiefs and auditors to be adjusted; the issue of overlapping evaluations of self-auditing for public institutions to be resolved; manpower problems related to the self-auditing agency for public institutions to be addressed; education to strengthen auditing capabilities to be systematized; and an active administrative exemption system to be actively introduced. The roles of the self-auditing agency of public institutions are really important since the management performances of the institutions will affect not only private enterprises but also the national economy and benefits. In the future, the self-auditing agency for public institutions in the Republic of Korea shall play a role as a solution finder which suggests future directions for public institutions and supports their management, so that public institutions can continue functioning in a proper way.
목차
I. Introduction
II. Meaning and legislation of self-auditing for public institutions
1. Meaning of self-auditing for public institutions
2. Self-auditing role of public institutions
3. Changes in self-auditing legislation for domestic public institutions
4. Main content of the public auditing law
III. A change in self-auditing environments for public institutions
1. A change in foreign auditing environments
2. A change in domestic auditing environments
IV. Improvement schemes to strengthen internal auditing capabilities of public institutions
1. Connection between auditing strategic plans and strategies for a body to which the self-auditing agency belongs
2. Adjustment of the tenure of public institution body chiefs and auditors
3. An overlapped evaluation of self-auditing for public institutions
4. Problems related to manpower of the self-auditing agency for public institutions
5. Education systematization for strengthening auditing manpower capability
6. Active introduction of an active administrative exemption system
V. Conclusion
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