정부간 관계와 지방감사: OECD 국가 지방감사기구 비교분석 = Intergovernmental Relations and Local Audit: A Comparative Analysis of Local Audit Institutions in OECD Countries

다국어 초록 (Multilingual Abstract)

(Purpose) The purpose of this paper is to review the local audit systems of OECD countries, compare the types and characteristics of their audit institutions, and to make suggestions for improvement for the future.
(Design/methodology/approach) For comparative analysis, local audit institutions of OECD countries were classified into five types: the Supreme Audit Institution type (SAI-led external audit system), the ministerial administrative body type, the regional audit institution type, the private sector type, and the parliamentary institution type. Then, the scope and methods of audit are reviewed by types.
(Findings) The results of this study showed that the types and characteristics of local audit institutions depend on the intergovernmental relations. The countries with higher levels of fiscal decentralization tend to adopt decentralized auditing systems, whereas the countries with lower levels of fiscal decentralization choose more of national involvement in the auditing process. There were also differences in audit scope and methods withing the same type.
(Research implications or Originality) This study suggests that the type and operation of local audit institutions should be reviewed in consideration of the progress and performance of the local autonomy and decentralization that we are currently promoting. Therefore, it is necessary to share the role between the Board of Audit and Inspection of Korea and the local self-audit institutions. With higher decentralization, establishing an autonomous audit system should be considered at the local level. This paper is meaningful that there has been few studies of local audit institutions across the OECD countries, and it provides implications for the design of our local audit system in the future.

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