감사와 평가의 비교분석과 그 연계를 위한 규범적 및 제도적 방안 연구 = An Exploratory Study on the Comparison between Auditing and Evaluation and the Normative and Institutional Approaches for Their Effective Linkage

국문 초록 (Abstract)

지난 수십 년 동안 감사와 평가는 각자 실질적인 변화를 통하여 발전하여 왔다. 본 연구는 이 같은 변화의 이유와 결과를 탐구하는 것이 아니라, 먼저 감사와 평가가 절차와 조직구조면에서 어느 정도 접근하고 있으며, 어느 정도 상이하게 남아있는가에 초점을 둔다. 이를 위하여 감사와 평가의 관점에서 도출되는 이슈들을 이해하고 기술한다. 감사와 평가 모두는 체계적이고 신뢰적인 정보를 제공함으로써 의사결정자들을 도울 수 있다. 그러나 감사와 평가는 아직도 목적, 기준, 주체 및 대상, 방법 및 도구, 결과도출 등에서 상당히 근접하고 있음에도 불구하고, 최근까지 많은 부분에서 독자적으로 격리되어 운영되고 있다. 그러면 감사와 평가 활동을 효과적으로 융합하거나 연계할 수 있는 가능성은 없는 것일까? 이 두 기능을 정책결정자들의 정책적 욕구를 충족하는데 규범적이고 제도적으로 적절하게 연계시킨다면, 감사와 평가 모두는 정부의 서비스를 보다 책무성 있게 효과적으로 발전시키는데 기여할 것이다. 이에 본 연구는 한국적 상황에 적합한 감사와 평가의 규범적 연계를 위한 거시적 접근법으로 성과감사로의 수렴적 접근법, 성과개선을 위한 종합적 접근법, 행정통제·예산결정·정책결정을 위한 협력적 접근법을 제안함과 동시에 조직·구조, 과정·운영, 문화 측면의 미시적인 실천적 제도 방안을 제시한다.

다국어 초록 (Multilingual Abstract)

Auditing and evaluation have divided in the realm of public administration and politics, while the two public mechanisms operate in the same public organizations and perform similar functions on behalf of their political, administrative clients. Furthermore, auditing and evaluation have moved closer together since leading governments adopted the doctrine of the New Public Management in the mid-1970s. Nevertheless, the past Korean governments have not tried to institutionalize systematically any kind of mixed systems where public audits and professional evaluations are cooperatively utilized to improve and enhance the public accountability and performance of their bureaucratic organizations. The most important differences between auditing and evaluation may lie less in the purposes, subjects/objects, methods/tools, and findings than in the framework of institutional relationships within which the two activities are carried out. Accordingly, focusing on the strong and weak points of the two, this paper attempts to derive a theoretical, conceptual framework for blending cooperatively the two professional activities that could be tailored to the Korean setting in both macro and micro levels. Hence, the paper suggests new approaches to effectively combine auditing and evaluation in a macro level, such as: (i) integrating auditing and evaluation satisfactorily in pure performance audit, (ii) improving public sector performance by mixing the strong points of the two, and (iii) assisting cooperatively politicians and bureaucrats in overseeing public implementation, allocating governmental budgets, and making public policies. Under these blended approaches, the Korean government is encouraged to institutionalize several action items in a micro level that could feasibly connect auditing with evaluation in the aspects of organization or structure, process or management, and culture.

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