광역자치단체 자체감사기구 합의제 전환 효과에 관한 탐색적 연구:지방자치단체에 대한 부패 인식을 중심으로

Abstract

The Act on Public Sector Audits was enacted in 2010 to effectively construct an anti-corruption response system as strengthening self-authority audit functions and enhancing the efficiency of public audits. Local governments have gradually shifted from a single-person audit system to a consensus-based audit system to address issues related to the independence, fairness, and professionalism of self-authority audit systems. However, few empirical studies have examined the impact of this transition on residents’ perception on local governments’ corruption. This study empirically analyzes how the transition of local governments’ self-authority audit systems to a consensus-based structure affects residents’ perceptions of corruption and how this impacts varies depending on the type of audit system (single-person vs. consensus-based) by using binary logistic regression analyses. The results indicate that the transition to a consensus-based self-authority audit system indirectly reduces the level of residents’ perception on local governments, which w revealed by the interaction term between trust and auditing system factors in the regression model. These findings support the need for the transition to a consensus-based self-authority audit system and suggest that efforts to build confidence in local governments—such as strengthening transparency and increasing civic engagement—can enhance the effectiveness of this transition.