최고감사기구 감사 투명성의 개선: 전략 및 방법을 중심으로

초록

The aim in this study was to suggest strategies and tactics to improve the transparency of the supreme audit institution. Theoretical and practical approaches were employed to examine the agency’s audit transparency. After critically reviewing the existing literature on transparency, we defined audit transparency and created a conceptual model of audit transparency while examining its characteristics. Subsequently, we identified the main area on which transparency policy should focus by classifying information based on two questions, whether information should be legally protected and whether an audit agency is favorable to disclosing certain types of information. In addition, we suggested a classification of explicit and tacit information as a significant dimension in evaluating the level of audit transparency. Applying the conceptual model, our case study explored the Board of Audit and Inspection (BAI)’s potential problems and limitations by drawing on a review of laws and system reforms relevant to audit transparency and authors’ insights. The study findings reveal that to increase audit transparency, the BAI’s independence should be strengthened, and a reform of laws and systems is necessary to disclose more audit information. Strategies and tactics were suggested based on the findings.

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