Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Study on Audit Planning and Evaluation System of Local Finance

지방재정의 감사기획평가체계 연구

  • Received : 2013.12.11
  • Accepted : 2014.03.20
  • Published : 2014.03.28
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Abstract

Audits by local governments help to improve local governments's internal control, diagnose their policies, increase their administrative performance and prevent any Policy errors. But the specialty level of the self-authority audit & inspection is low level. It comes from frequent job rotations which results in disposition of unskilled employees instead of ones having majoring knowledge and practical experience. In order to overcome the aforementioned problems and strengthen the function of the self-audit in local governments, we suggested a new system as a solution by considering various audit environments. This study is to find the problems of local Audit and suggest the new system of self audit evaluation system. Electronic self-authority and inspection system is strengthen the self-authority audit & inspection and ultimately will be making strength the effectiveness of local government performance.

지방자치단체에 의한 감사는 지방자치단체의 내부 통제를 개선하고 자신들의 정책을 진단하여 관리능력을 향상시키며 정책 오류를 예방하는 역할을 한다. 그러나 자기기관 감사와 검사 수준은 매우 낮은 실정이다. 이는 전문가 수준의 직원보다 빈번한 순환 보직으로 실무 경험이 미흡한 감사요원을 배치하기 때문이다. 이러한 문제를 극복하고 지방자치단체의 자체감사기능을 강화하기 위하여 여러 가지 감사환경을 고려한 솔루션으로 새로운 시스템을 제안한다. 본 연구는 지방감사의 문제점을 찾아 자체 감사평가시스템의 새로운 체계를 제시하였다. 자체전자감사평가시스템은 자체기관 감사 및 검사를 강화하여 궁극적으로 지방정부의 역량을 강화시킬 것이다.

Keywords

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