감사원 직무감찰의 개선에 관한 연구

Abstract

Recently, the Civil Rights Commission Collisions between the election management committee and auditors, and adverse effects due to duplicate audits with auditing organizations, With the enactment of the “Public Audit Law” and the “Special Law on Local Autonomy Decentralization and Regional Balanced Development”. Due to the rapid changes in the audit and administrative environment, the reform of the existing audit system can no longer be postponed. The Board of Audit and Inspection's job inspection establishes discipline in public office by eliminating control over state power and corruption. It plays an important role in national audit activities. In terms of job inspection, In addition to the legality audit, there is a suitability audit. “Special Act on Decentralization of Local Autonomy and Reorganization of Local Administrative System” With the enactment of, the administrative affairs of local governments have been abolished, and only the administrative affairs of local governments have been abolished.
 As for self-government affairs, there is a possibility of infringing the essence of autonomy, so a purposeful audit of the central administrative agency should be conducted. Denial is reasonable. Of job inspections, interpersonal inspections are used to ensure democratic control and responsibility.
 Expanding the scope of job inspections, the purpose of administrative affairs inspections will be closely related to auditing results of audits. Therefore, it is desirable to combine administrative audits with accounting audits.
 In order to ensure the effectiveness of the results, it is necessary to overcome the functional, political, ceremonial and scope limitations of the duty inspection.
 And financial application rights, indictment jury rights, investigative rights, etc. should be considered. Also includes self-audit, Auditing bodies ensure unrestricted access to information and audit findings and reports and audits to Congress and the general public.
 It is necessary to set up institutional devices such as checking the status of result disposition and audit monitoring.
 Meanwhile, while strengthening the position of the Audit & Supervisory Board Members as the highest auditing body, we will strengthen the self-audit system, which is an internal control system.
 Auditors are encouraged to switch to a guardianship audit. I would like to see the legislative reform so that the employees can discuss and coordinate as the highest auditing body. Inspection by Audit & Supervisory Board Members.
 but, If the independence of the Board of Audit and Supervisory Board is not guaranteed, the establishment and effectiveness of the guardianship audit system of the Board.
 It will not be able to secure it and will not be able to smoothly perform its functions of cooperation and coordination as the Supreme Oversight Body.