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A study of parliamentary oversight-Focusing on the National Audit System-

  • Legal Theory & Practice Review
  • Abbr : LTPR
  • 2023, 11(2), pp.341-369
  • Publisher : The Korea Society for Legal Theory and Practice Inc.
  • Research Area : Social Science > Law
  • Received : May 3, 2023
  • Accepted : May 29, 2022
  • Published : May 31, 2023

JEON ChanHui 1

1서원대학교

Accredited

ABSTRACT

The basic legal principle of the national audit system, which is uniquely developed and operated in Korea, is the principle and cause of separation of powers. National audit has great significance as a parliamentary control function over the government as modern state functions are specialized and diversified. In addition, the purpose of national audit is not only to collect data necessary for monitoring state functions and budget deliberations, but also to point out and correct distorted government roles. Accordingly, this study aims to identify the net functions of this power that have been unfolded in previous studies and to seek ways to improve it to meet the original purpose of the national audit power while blocking negative practices. This study examines the constitutional history of the National Audit System, which was reintroduced into the current Constitution, and points out its problems. The specific problems include operational problems, problems in the preparation stage, and problems in the implementation process. In addition, we proposed improvement measures to reduce the problems as much as possible and to fulfill the purpose and objectives of the system. With the maturation of modern civil society, national audit has become an exercise of national control and national sovereignty, and positive evaluation is natural. However, disagreements have been expressed on whether the National Audit Service fulfills its role in accordance with the legislative purpose. Furthermore, we suggested complementary and improvement measures to pursue efficiency in the operation of the National Audit System.

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