공공감사 디지털화에 대한 담론 연구: 전문가의 인식과 태도를 중심으로
Operant Subjectivity in Action: A Study of Digitization in Public Sector Auditing
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초록
본 연구는 Q방법을 활용하여 공공부문 감사의 디지털화에 대한 인식과 태도를 조사하여 향후 감사 업무의 질적 향상 및 관련 정책 개발에 있어 학술적・실무적 시사점을 제공하는 것을 목적으로 하였다. 문헌연구 및 전문가 인터뷰를 활용하여 32개의 Q진술문을 생성하였고, 공공부문 감사의 디지털화에 대한 25명의 감사 전문가들의 인식과 태도를 Q방법 분석을 통하여 유형화하였다. 분석에는 주성분분석과 직각회전 기법이 활용되었다. 분석 결과, 데이터 보안에 대한 우려, 효율성 및 투명성 증가 가능성, 인간의전문성 및 의사 결정에 미치는 영향 등에 대한 인식과 태도를 확인할 수 있었는데, 이는공공부문 감사의 디지털화에 대한 인식과 태도를 형성하는 요인들의 동학(dynamics) 의 복잡성을 시사한다.
Abstract
This study employs Q-methodology to examine perceptions and attitudes towards the digitization of auditing in the public sector. The Q-statement sampling and generation process produced 32 statements that were used to elicit the perspectives of audit and inspection experts and professionals. Through Principal Component Analysis and Varimax Rotation, four distinct patterns emerged, indicating a range of perspectives on the digitization of auditing. The results suggest that there is a complex interplay of factors that shape attitudes towards this process, including concerns around data security, the potential for increased efficiency and transparency, and the impact on human expertise and decision-making. Theoretical implications include the importance of examining multiple and diverse perspectives on digitization processes, which can reveal a more nuanced understanding of how these processes are experienced and perceived. Practically, the results can inform policy decisions around the implementation and management of digitization efforts in public sector auditing.
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