자체감사활동 심사제도 개선에 관한 연구 -서면심사모형을 중심으로-

Abstract

The trust of people and integrity of public officials cannot be overvalued. But, nowadays, we can easily hear the news of budget waste, inefficient management, and even corruption and fraudulent activities of public sector. The Board of Audit and Inspection of Korea, as the supreme audit institution and the top policy-making body of public auditing, is supposed to be responsible for supporting the operation of internal audit institutions(or self-audit bodies) and improving audit competencies nationwide. In this context, BAI has performed the evaluation of audit activities of 600 internal audit institutions, which are subject to the Law about the Management of Public Audit. Since the size and feature of evaluated institutions are different, the evaluation cannot be conducted in same way. On this account, BAI is planning to devide the internal audit institutions of public sector into three groups, and conduct the evaluation of audit activities of each group in different ways, like field-visit evaluation(group I), document-based evaluation(group II) and basic evaluation(group III). This study intends to design an evaluation model for the group II, which is subject to the document-based evaluation. First of all, major premises and directions will be reviewed to achieve the purpose of evaluation. Based on this, the scope of evaluation is to be recognized, and the evaluation criteria will be presented clearly. Lastly, the feasibility test of performance indicators will be implemented based on criterion relevance and data reliability. The test is supported by the two focus group interviews in which the auditors of evaluated institutions participated. As a result of study, 10 evaluation subjects and 11 indicators are presented for the document-based evaluation, utilizing the public audit information system.