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@article{ART002445584},
author={Yang Ji Sook},
title={An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2019},
volume={29},
number={4},
pages={225-256}

TY - JOUR
AU - Yang Ji Sook
TI - An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan
JO - Korean Society and Public Administration
PY - 2019
VL - 29
IS - 4
PB - Seoul Association For Public Administration
SP - 225
EP - 256
SN - 1225-8652
AB - The purpose of this study is to review the audit systems of foreign local governments and compare the characteristics of them, and to draw up suggestions for the improvement in the future. Accordingly, the case analysis was conducted for France, the United Kingdom, and Japan, which are the representative countries that are considered important in the discussion of the local audit system and are referred to the improvement for our local audit system among OECD countries. This study reviews the composition of audit institutions, audit functions, and relations between audit institutions by focusing external auditing. As a result, there are differences in the types and characteristics of local audit institutions depending on the local administrative environment, and it is necessary to consider the points applicable to our situation throughout various foreign cases. Specifically, it is important to consider the local administrative situation in discussion of the composition of local audit institutions, and the role of audit institutions is to be reasonably shared among audit institutions. For the relationship between audit institutions, it is important that local audit institutions actively support local governments and local councils and establish a cooperative relationship with the Supreme Audit Institutions(SAIs). In future environments where decentralization is strengthened, the demand for decentralized audit systems at the local level will increase. Therefore, it is important to perform the audit through cooperation and support between the SAIs and the local audit institutions and to establish an efficient audit system that enables local residents to verify the local operation.
KW - Decentralization;Local Audit System;Case Study
DO -
UR -
ER -

Yang Ji Sook. (2019). An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan. Korean Society and Public Administration, 29(4), 225-256.

Yang Ji Sook. 2019, "An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan", Korean Society and Public Administration, vol.29, no.4 pp.225-256.

Yang Ji Sook "An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan" Korean Society and Public Administration 29.4 pp.225-256 (2019) : 225.

Yang Ji Sook. An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan. 2019; 29(4), 225-256.

Yang Ji Sook. "An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan" Korean Society and Public Administration 29, no.4 (2019) : 225-256.

Yang Ji Sook. An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan. Korean Society and Public Administration, 29(4), 225-256.

Yang Ji Sook. An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan. Korean Society and Public Administration. 2019; 29(4) 225-256.

Yang Ji Sook. An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan. 2019; 29(4), 225-256.

Yang Ji Sook. "An Analysis of Types and Characteristics of Local Governments Auditing in Major Countries: Focusing on France, the United Kingdom and Japan" Korean Society and Public Administration 29, no.4 (2019) : 225-256.