According to Railway Safety Act, Korea Transportation Safety Authority (KOTSA) has been entrusted with 'Integrated Railroad Safety Audit (IRSA) and has implemented the safety audit to the railroad operation agencies such as Korea Railroad (KORAIL) and the railroad facility management organization such as the Korea Rail Network Authority (KR Network). The target of IRSA is to establish the effective rail safety management system and to raise the safety level of the railroad operation and facility agencies by checking synthetically their performance of safety duties with sincerity according to the Railway Safety Act. Even though newly introduced IRSA is conducted smoothly, it is necessary to study the methodology and criteria of the state's safety audit system. The purpose of this paper is to improve the efficiency of IRSA by the comparative research between IRSA and other similar safety audit system and to establish the consecutive improvement concept of IRSA. Second purpose is to confirm the effectiveness of IRSA by the analysis of the relationship between audit results and the safety level of the rail operation agencies.