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논문 기본 정보
- 자료유형
- 연구보고서
- 저자정보
- 발행연도
- 2017.8
- 수록면
- 1 - 123 (123page)
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초록· 키워드
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As the organizational environment in the public sector has sharply changed, interest in internal rather than external control of organizations has increased. Internal audit is evolving from a role of ‘watch‐dog’ that checks laws, regulations and rules. and controls them, to a role of ‘guide‐dog’ that contributes to running the organization regarding the overall work flow inside the organization and actually attaining the organization’s goal. However, internal audit in the Korean public sector still focuses inspection on examining whether to comply with rules and on finding noncompliance rather than on supporting and monitoring internal control.
This study is intended to comparatively analyze the working conditions and capability levels of internal audit agencies in the public sector of Seoul, and to suggest improvements based on ideal internal audit systems for supporting, supervising and coordinating the attainment of organizational goals. A survey was conducted which analyzed the present conditions of internal audit agencies in Seoul Metropolitan Government, an autonomous district in Seoul and an affiliated invested‐funded organization. In order to understand current internal audit agency work and to enhance the role of mid‐ to long‐term audit work, the study created groups for a scheme of improvement to survey understanding about working‐level officials in the internal audit agencies in Seoul .
According to the results of analysis, independence was enhanced by the way the chief of the organization was appointed in the autonomous district and in the Seoul Metropolitan Government. Building cooperative relationships with other agencies and material support (employee placement, budget allocation. etc.) to audit organizations in the agencies, however, was insufficient. Inside the audit organizations it was shown that, as the portion of work in addition to audit work was large, coordinating the work of employees in the audit department was a necessity. Also in the results of the audit, a concern about lenient audits and the like was brought forth.
Internal audit agencies in public sectors of Seoul need to focus on checking on the possibility of problems occurring, preventing them, and supporting attainment of the agency’s goals, getting out of conventional regulation and check function. To this end, an effort should be made to enhance independence and human resources’ professional competencies. In order to build a new role of internal audit in Seoul, it is necessary to prepare a clear role relationship between respective internal audit agencies.
This study is intended to comparatively analyze the working conditions and capability levels of internal audit agencies in the public sector of Seoul, and to suggest improvements based on ideal internal audit systems for supporting, supervising and coordinating the attainment of organizational goals. A survey was conducted which analyzed the present conditions of internal audit agencies in Seoul Metropolitan Government, an autonomous district in Seoul and an affiliated invested‐funded organization. In order to understand current internal audit agency work and to enhance the role of mid‐ to long‐term audit work, the study created groups for a scheme of improvement to survey understanding about working‐level officials in the internal audit agencies in Seoul .
According to the results of analysis, independence was enhanced by the way the chief of the organization was appointed in the autonomous district and in the Seoul Metropolitan Government. Building cooperative relationships with other agencies and material support (employee placement, budget allocation. etc.) to audit organizations in the agencies, however, was insufficient. Inside the audit organizations it was shown that, as the portion of work in addition to audit work was large, coordinating the work of employees in the audit department was a necessity. Also in the results of the audit, a concern about lenient audits and the like was brought forth.
Internal audit agencies in public sectors of Seoul need to focus on checking on the possibility of problems occurring, preventing them, and supporting attainment of the agency’s goals, getting out of conventional regulation and check function. To this end, an effort should be made to enhance independence and human resources’ professional competencies. In order to build a new role of internal audit in Seoul, it is necessary to prepare a clear role relationship between respective internal audit agencies.
목차
[표지]
[요약]
공공부문 자체감사 역할은 감시자에서 안내자로 초점 맞추어 진화
서울시 공공부문 자체감사기구는 유형별로 인력·예산 규모가 달라
인력·예산 등 물리적 환경 미흡… 협력구조, 상급기관 지원에 치중
감사 외 업무비중 높고 ‘위험 예방’ 내부통제 인식이 비교적 낮아
전문성·독립성 확보 등 ‘자체감사기구 역할 강화’ 4개 기본원칙 제시
서울시 공공부문 자체감사기구 간 유기적 협력체계 구축 바람직
[목차]
표
그림
[01. 연구개요]
1_연구 배경 및 목적
2_연구 내용 및 방법
[02. 자체감사 역할에 대한 이론적 논의]
1_자체감사의 의의
2_자체감사 패러다임의 변화
3_자체감사에 요구되는 역할 기준
[03. 서울시 공공부문 자체감사기구 현황]
1_서울시 공공부문 자체감사기구 개요
2_서울시 공공부문 자체감사기구 구성 및 규정
3_서울시 공공부문 자체감사기구 인력 및 예산
[04. 서울시 공공부문 자체감사기구 역할 분석]
1_분석 개요
2_구조적 관점: 업무구조
3_내용적 관점: 감사활동
4_자체감사기구 문제점 및 개선방안
[05. 서울시 자체감사 역할 강화방안 제언]
1_종합 및 시사점
2_자체감사 역할 강화를 위한 기본원칙
3_자체감사기구 유형별 역할 강화방안
[참고문헌]
[부록]
[Abstract]
[Contents]
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UCI(KEPA) : I410-ECN-0101-2018-359-001538308