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A Study on The Audit System of Local Government: Focused on The Bill of Public Audit

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2005, 16(2), pp.321-340
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

Oh, Young Kyun 1

1수원대학교

Accredited

ABSTRACT

This study attempts to provide some suggestions for desirable local audit system of Korea under the circumstance changes. Traditionally the audit system of local government has some weakness such as the shortage of expertism, over burden of auditee and power disparity between central government and local government. Now we are witness of the relation changes. recently the Presidential Committee on Government Innovation & Decentralization prepared a bill for reform of local audit system. In spite of its efforts, comprehensive innovation regulations are not included in that bill. Many opinions may be discussed on the contents of the bill. This study surely assumes that it is not easy to build perfect audit system of local government, but it is necessary to include some regulations in the bill. first, internal audit authority should be empowered to the civil representatives of the local government as useful management tools. secondly, a new device like unified audit authoriy may be needed to delete the duplications in local audit system. third, it is necessary that stable audit positions be instituionalized. last, the basic direction of the bill should be orientated toward performance.

Citation status

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