Abstract
The purpose of this study is to analyze the characteristics of corruption and the causes of corruption among elected and high-ranking public officials of local governments, focusing on the audit report. The characteristics of corruption in elected and high-ranking positions in local governments were divided into corruption types and causes of corruption. As for the characteristics of the type of corruption, corruption in which a high-ranking official unfairly changed personnel standards or procedures or appointed a business operator at the direction of a high-ranking official was the most common. As for the characteristics of the causes of corruption, it was found that high-level corruption mainly occurs due to insufficient feasibility reviews in the policy decisionmaking process, insufficient internal control governance, and abuse of discretionary power.
 This study conducted an in-depth analysis on the causes and spread of corruption in cases of insufficient internal control governance in which high-ranking corruption appears most complexly. Lastly, based on the analysis of the audit report, local governments themselves briefly suggested matters requiring institutional improvement to check the policy decision-making of high-ranking officials such as local government heads.
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