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私學機關 會計監査 發展方案에 관한 硏究 : 私學機關 委託監査를 中心으로
이찬조 成均館大學校 行政大學院 2004 국내석사
A study of the improvement about auditing on the private schools - in focus to entrust of auditing on the private schools - by Lee Chan Jo Dept. of Public Administration Graduat School of Public Administration Seong Kyun Kwan University Concerning private institutions in the present audit system, there is an external inspection of CPAs on universities which have a student population over 2000, and an internal inspection organized by the ministry of education on all private educational institutions. It has been shown, however, that the external audit system has a limited number of audit targets and the function of compliance audit is insufficient. In addition, the internal audit by the ministry of education shows that it has lack of manpower and professionalism. As an alternative in order to improve these problems it has been suggested that transferring and entrusting the current financial audit by the ministry of education of private schools to non-governmental organizations as a short term solution. In order to conduct a consignment audit, the private institutions must be classified by range and quantity of inspection at the onset of the process. Both the qualitative and quantitative sides of the audit need to be considered as the deciding factors for the amount of work to be allocated to the consignment audit. In order to do this, the first thing to be judged would be the risks of the private educational institutions. Secondly, marks need to be given (for example as first, second, third marks) according to each item of the quality and quantity aspects of the assessment. Thirdly, classification of the private institutions into levels, according to their total marks in the assessment and divide them into three kinds of institutions according to these levels. Forth, the government educational inspectors, in conjunction with the consignment auditors, review the private schools based on the above items, and make a document portfolio about these findings. For best practical application of the auditors inspection process, the results must be divided as follows: In the first part, the unacceptable items concerning each private schools must be handled in one of three ways those in which quick action is necessary, items to be watchful of, and those which must be carefully considered during the next audit process. Secondly, when auditors find an important illegal fact concerning the private schools financial situation and management, they must report it directly to the ministry of education. The ministry would then take proper action based on the related law. Thirdly, the auditors would make recommendations about particular items from the inspection for the private schools future management efficiency. The ministry of education would first review and judge these proposals, and if proper, advise them to the individual private schools. The range of consignment is separated into two main parts financial account audits and cpmpliance audit. In the case of financial account audits, the exterior auditor performs a financial account audit of the school organization based on the rules of financial audit standards according to the Law of Exterior Audits of Corporations. As the accounting standard for private school, there are private educational financial accounts regulations which include rules for exception, private school laws containing an Enforcement Ordinance, hospital financial account rules, and a company financial account basis, and such important items to pay special attention of private schools financial accounts regulation balance sheet informed by the ministry of education. The consignment audit is not an independent audit, but a kinds of inspection service to support the audit of the ministry of education. The basic aim of consignment audit by the ministry of education is not for the auditors to carry out the work as through proxy, but to improve the effectiveness and efficiency of the inspection. To make up for the lack of manpower and professionalism of the ministry of education in term of financial accounts audits to private educational institutions, it needs a CPA joint audit or consignment audit by financial accounts corporations in the short term. In the long term, people in the ministry of education should work to specialize in this type of audit in order to solve these systemic problems without consignment in the future.
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This study aims to suggest the ways to develop the drama texts utilizing Korean fables in assumption that they could be useful in elementary learner education that connects language and culture. Although Korean fables have passed down by word of mouth, they have complete themes and stories, even implying the nature of the timeless culture. Therefore, from words based on the culture to idiomatic expressions, the terms are helpful in gaining Korean cultural background knowledge. The Korean fables can be provided as literary texts and cultural background for Korean learners. Especially, they would be better achievements in the case that applied them in actual T.I.E classes. At that time, it is no wonder that they need to be adapted as the drama texts. In Chapter Ⅰ, for the purpose of this study, the literary texts with cultural education were discussed by several pilot studies and the problems of T.I.E in Korean language education were examined as well . In Chapter Ⅱ, the nature and function of the Korean fables’ was identified and the educational meaning of theirs was discussed as well. Furthermore, a selection criteria and reconstruction measure was suggested to heighten the activity frequency as cultural education texts for Korean language education. Chapter Ⅲ looked at T.I.E relaring to Korean language education. The concept of T.I.E was identified and the achievement of Korean education by applying T.I.E was also discussed. Furthermore, an activity criteria and reconstruction plan for T.I.E was established and on the basis of them, the efficacy of T.I.E in Korean language class was presented totally. Chapter Ⅳ discussed an applicable texts of Korean language class by dividing as the text selection criteria and standard-setting of activities according to the discussion of the previous chapters. A Korean fable entitled <Red-bean Grandma and Tiger> was selected and developed as a good drama text. Then, a model lesson plan was also proposed by applying to the dramatized <Red-bean Grandma and Tiger>. The findings such as the dramatized work and lesson plan need to be evaluated by results of the questionnaire things, but for me, I’m proud of my new attempt in this field.
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