한국최고감사기관의 독립에 관한 연구 = A Study for Independence of Korean Auditing Office

다국어 초록 (Multilingual Abstract)

Each country facing 21C in the world is trying to Reinvent Government introducing government reform and NPM to live the times of the change with openness and competition. Therefore, at this point in time, this study adapts audit and evaluation as a catalyst of reinventing government which could forward the development of nation for the long term with feedback from national public works.
But the korean government and bureaucratic system are mentioned as the obstacle of the government reform for national existence because of highly political factor and inefficient behavior. Thus I emphasis the role of the highest audit office to minimize this inefficient behavior, and so think the position of audit agency(that is to say, independence of The Board of Audit and Inspection) needs to operate audit agency efficiently. In this study, I investigate the position of audit agency as a the highest audit agency, discuss the role and situation of it for the national reform and suggest the problem and alternative of it.

목차 (Table of Contents)

• Ⅰ. 들어가며
• Ⅱ. 감사와 감사기관의 독립성
• Ⅲ. 우리나라 감사원의 독립성에 관한 문제
• Ⅳ. 감사원의 독립을 통한 감사활동의 발전 방안
• Ⅴ. 맺음말