감사원의 바람직한 헌법개정방향에 대한 검토 - 직무감찰의 허용여부를 중심으로 = Constitutional desirable amendment research on improvement of Korean Audit Organization in the Point of permitting audit inspection system

다국어 초록 (Multilingual Abstract)

It is said that , in Western politically advanced countries such as the United Kingdom, the United States, and France, people's resistance to the unjust infringement of property rights by the state make the revolutions, or the beginning of democracy exist in the world It is also said that true democracy is based on fiscal democracy. so we make better Korean Audit organization to meet fiscal democrac Separation of powers principle is based on natural justice, natural justice has two principles. the first principle is that the problem must be judged by impartial third party. so Korean Audit organization must be impartial third party, it seems reasonable to make Korean Audit organization independent constitutional institution like the court In the point of fiscal democracy, Western politically advanced countries such as the United Kingdom, the United States, and France, german have dual budget-related law system, first is authority law which budget is based on,and the other is budget law. inspection is related to authority law, and examinination of accounts is related to budget law. in the end, inspection, and examinination of accounts can not be separated.
Western politically advanced countries such as the United Kingdom, the United States, and France, german including japan, have national audit organization called examination organization of accounts. but also inspect many cases. these inspection cases mean that examination of accounts contain inspection, that is, examination of accounts and inspection fucntion can not be separated.
professiona audit of national audit organization do play a key role to give national peoples important information through opening report of audit, and contributes to development of fiscal democracy.
major oecd countries includingthe United Kingdom, the United States, and France, german and japan, do examine accounts and inspect together. all these fucntions is called audit unlike korea separating examinination of accounts and inspection.
So i propose that we call all these function audit, not separating examinination of accounts and inspection.