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A Study on The Decentralized Local Audit System

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2006, 17(2), pp.191-208
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

Oh, Young Kyun 1 Yonghoon Kim 1

1수원대학교

Accredited

ABSTRACT

This study aimed to introduce the local board of audit and inspection(LBAI) for the renovation of local audit system of korea. Basically the needs of it stem from the changing environment and missions of the board of audit and inspection(BAI), In spite of lots of achievements of the board of audit and inspection, several serious problems like centralizing and overlapping audit toward local authorities were issued continuously. For redesigning local audit system, it is desirable that the position of the chief of LBAI should be proposed by the local governments and be nominated by the president. it also needs to make partnership between the LBAI and central evaluation authorities for efficiency and specialty. Especially, we should effort to make some legitimate devices for the realization of decentralized audit system.

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