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 = (A) study of the improvement about auditing on the private schools : in focus to entrust of auditing on the private schools

다국어 초록 (Multilingual Abstract)

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.

목차 (Table of Contents)

• 目次 = i
• 第1章 序論 = 1
• 第1節 硏究目的 = 1
• 第2節 硏究範圍와 方法 = 2
• 第3節 先行硏究 = 3
• 第2章 理論的 制度的 背景 = 5
• 第1節 私學機關 會計監査 制度 = 5
• 1. 私立大學의 槪念과 特徵 = 5
• 2. 私學機關 財務會計 關聯規程 = 8
• 3. 私學機關의 會計構造 및 財政運營 實態 = 11
• 4. 私學機關 會計監査制度 = 18
• 第2節 私學機關 監査의 一般現況 = 19
• 1. 우리나라 私學機關 現況 = 19
• 2. 私學機關 會計監査制度 運營 = 21
• 3. 敎育人的資源部 監査 現況 = 26
• 4. 敎育人的資源部 監査시 主要 指摘事例 = 29
• 5. 外國의 監査部署 運營 現況 = 31
• 第3節 私學機關 會計監査制度 運營의 問題點 = 36
• 1. 私學機關 自體監査制度 運營과 問題點 = 36
• 2. 行政監査制度 運營의 問題點 = 38
• 第4節 分析의 틀 = 40
• 第3章 私學機關 會計監査 環境分析 = 43
• 第1節 社會的 監視體制의 不在 = 43
• 1. 法人 理事長에게 權限 執中 = 43
• 2. 私學機關 腐敗에 對한 統制體制의 未洽 = 44
• 第2節 私學 自體 內在的 限界 = 44
• 1. 私學法人의 零細性 = 44
• 2. 內部統制裝置 마련 未洽 = 45
• 3. 私學의 內部統制裝置 分析 = 45
• 第3節 私學經營者의 公共性 不在 = 48
• 1. 私學의 私有財産 管理 形態의 運營 = 48
• 2. 敎育關聯 腐敗 文化 = 49
• 第4章 私學機關 監査制度 分析 = 50
• 第1節 私學機關 內部監査制度 分析= 50
• 1. 內部監査制度 分析 = 50
• 2. 內部監査制度의 改善方案 = 52
• 第2節 外部監査制度의 問題點 및 改善方案 = 52
• 1. 外部監査制度의 問題點 = 52
• 2. 外部監査制度의 擴大 可能性 檢討 = 53
• 3. 外部監査制度 運營 改善 = 54
• 第3節 敎育人的資源部 行政監査 分析 = 56
• 1. 私學機關別 監査指摘事項 및 決算書 分析 = 56
• 2. 監査結果와 決算書를 活用한 綜合分析 = 67
• 3. 改善을 爲한 提案 = 68
• 第4節 敎育人的資源部 行政監査의 發展方案 = 69
• 1. 會計專門家 活用方案 = 69
• 2. 會計專門家 同行監査 方案 = 74
• 3. 委託監査 活用 方案 = 75
• 第5節 私學機關 會計監査 民間委託 妥當性 檢討 = 77
• 1. 委託會計監査의 必要性 = 77
• 2. 委託會計監査의 妥當性 分析 = 78
• 3. 委託監査의 期待效果 = 80
• 第5章 私學機關 委託監査制度 分析 = 81
• 第1節 委託監査의 槪念과 性格 = 81
• 1. 委託監査의 槪念 = 81
• 2. 委託監査의 性格 = 82
• 第2節 委託監査 機關의 監査危險 = 83
• 1. 監査危險 = 83
• 2. 危險 및 重要性에 根據한 監査實施 = 85
• 3. 委託監査의 흐름 = 86
• 第3節 委託監査 業務量 決定 要因 = 87
• 1. 業務量에 따른 私學의 類型別 區分 = 87
• 2. 私學의 區分方法 = 87
• 3. 私學의 類型別 그룹핑 = 89
• 第4節 效率的인 委託監査 遂行方法 分析 = 89
• 1. 委託監査의 實施方法 = 89
• 2. 委託監査結果의 活用方案 = 91
• 第6章 私學機關의 委託監査 遂行方案 分析 = 92
• 第1節 主要監査 事項의 分析 = 92
• 1. 財務諸表監査 (financial statement audit) = 92
• 2. 履行監査 (compliance audit) = 92
• 3. 業務監査 (operational audit) = 94
• 第2節 適用可能 監査節次 分析 = 94
• 1. 監査危險의 評價 = 94
• 2. 立證監査節次 = 97
• 3. 監査結果 報告 = 99
• 第3節 委託會計監査者의 責任性 確報 方案 = 99
• 1. 不實監査 = 99
• 2. 企業會計監査의 管理 = 100
• 第7章 結論 = 102
• 參考文獻 = 104
• ABSTRACT = 106