한국의 공공감사론(公共監査論) 정립을 위한 小考

Abstract

This study explores the establishment of a "new" scientific discipline in the field of public audit (called a "Science of Public Audit") in Korea with expectation of institutional rearrangements by public audit institutions (such as BAI and departmental self-audit branches) and scientific studies by academic scholars and analysts. For this, it attempts to derive a conceptual framework for the science of public audit drawing on the literature addressing discipline factors in public administration. Then, it addresses significant difficulties and obstacles which have been put in the way to build up the science of public audit. Finally, the basic directions and tasks for creating and developing effectively the new discipline are suggested in the four aspects of public audit structure, public audit process, public auditor, and public audit environment, such as: i) the conceptualization of the science of public audit and the restipulation of public audit standards, and the rearrangement of organizational forms and public audit functions; ii) the diversification of public audits, the enhancement of public audit methods and techniques, the disclosure of public audit processes and the true practical use of public audit results, and the maximization of public audit quality; iii) the assurance of speciality and independence, and the management of public auditors' career; and iv) the institutionalization of cooperative partnership between public audit institutions and interest actors, and the establishment of academic networks between public audit institutions and academic circles.