대학의 자율성’ 관점에서의사립대학 감사에 관한 고찰

Abstract

The purpose of this study is to make a suggestion for future policy from the perspective that the private university audit undertaken by the Ministry of Education should not infringe on the autonomy of university, which is protected by the Constitution. To achieve the purpose of the study, important concepts such as significance of the autonomy of universities in relation to the accountability and the grounds and limitation of the audit were examined and the audit cases in the Audit White Paper published by the Ministry of Education were analyzed. This study showed that audits for the private universities must be conducted in a different manner from the audits for the general public institutions with a focus on different statutory audit norms and scope. Regarding auditing for the private universities, this paper proposes auditing should be conducted strictly on universities who are involved with corruption and illegality such as misappropriation of school funds and degree over-issuance. However, audits for the private universities in general should be kept to a minimum to check ordinance violation in the field of personnel affairs and finance and accounting since audits for the private universities are conducted by random sampling out of all the private universities. In addition, audits in the area of school affairs management such as class and credit management, which are key components and identifiers of the autonomy of a university, should be changed to support universities, in order for them to autonomously implement quality control through internal control systems.