• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.721-727
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• 2023

To prevent corruption, waste, and abuse in national governance, audit agencies are established and granted significant authority and responsibilities, including ensuring their independence. However, questions have been raised about who oversees these agencies and addresses issues or misconduct that may arise within them. In the United States, to address this oversight concern, the Inspector General Act was enacted, creating an audit community called the Inspector General Community. This community comprises various audit agencies and promotes compliance with standards and investigates potential wrongdoing by audit personnel. It fosters a culture of independence and collaboration among diverse stakeholders, such as Congress, the President, the Government Accountability Office, and agency leadership. In light of this successful approach in the United States, this research seeks to study and apply similar oversight mechanisms to audit agencies in South Korea. There is a need to develop the relationship between oversight bodies and parliament in terms of improving the efficiency and effectiveness of government operations. Accordingly, this paper studies this American case and presents efficient policy measures for the supervisory system to be applied to Korea's audit organizations. It aims to identify policy insights for effective supervision, ensuring independence, and fostering a collaborative culture within our audit institutions. Therefore, domestic interest and research on this matter are essential to enhance our audit mechanisms and achieve efficient governance.

• The Journal of the Convergence on Culture Technology
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• v.9 no.4
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• pp.509-515
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• 2023

As the trend towards expanding the functions of modern governments continues, there are also problems such as misconduct and waste that arise as government activities and operations increase. To solve these issues, countries are establishing and developing internal control mechanisms. In this process, the U.S. Inspector General system has been operating for over 40 years with the aim of balancing and overseeing the government and the legislature. Accordingly, this study analyzed in detail the development process of the inspector system, one of the internal control systems promoted by U.S. government agencies, the formation of an inspector community, and the deployment, cooperation, and supervision of inspectors. As a result, the internal control system of domestic government agencies also needs to continue research so that the government and parliament can maintain close relations and introduce the inspector system according to the domestic situation.