지방자치단체의 감사제도와 자치권 보장

Abstract

Currently, local governments operate various types of auditing systems. Audits by the National Assembly, the Board of Audit and Inspection, external audits by the central government, internal audits by local assemblies and internal audit bodies, and so on. In the case of foreign countries, since the autonomy of Korea is guaranteed, the internal audit system is well developed rather than the local or federal government. However, in Korea, rather than assuring the autonomy of the local autonomous entities, auditing at the central level is taking place, and self--audits by local assemblies and internal audit bodies are often carried out at the formal level. Local governments operate these types of auditing systems, but there are still many problems with the auditing system of local governments. Especially, there are many kinds of auditing system and there is insufficient division of the scope of auditing, and audits are conducted to make duplicate audits or unnecessary affairs. Self-audit There is also a lack of independence and expertise, so insufficient effectiveness of auditing and lack of support from self-audit bodies limits the ability to influence However, in order to guarantee the autonomy of the local autonomous entities of the local autonomous entities, Korea will examine the ways of improving the external audits and strengthening the self - audit, and discuss the audit system to guarantee the autonomy of the local autonomous entities.