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會計檢査의 改善方向 : 監査院의 效率性檢査 實施를 위한 提言
鄭基燮 동국대학교 1985 論文集 Vol.24 No.-
This article is to describe the institutional problems to be improved if the Board of audit and Inspection will conduct the efficiency and effectiveness Audits. We find that legitimacy Audit which is now carried out makes it difficult to Audit the budget expended by the complex administrative works of the day and that the efficiency and effectiveness Audits will be required in order to Audit the administrative work in which the efficiency and effectiveness are treated as an important matter. If the Board of Audit and Inspection will conduct the efficiency and effectiveness Audits, some of the relevant problems which are considered are as follows; First, as the Board of Audit and Inspection forms either Project Team or Task force in accordance with the subject, the Audit works will be better activated. As the result, board of Audit and Inspection can have more organizing ability, mobility and flexibility in conducting the Audit works. In addition, expert knowledge, development of scientific analysis technique and accumulation of technology such as cost-benefit analysis, PERT, application of computer are also required. Second, an Auditor is in the very important position in terms of efficiency and effectiveness Audit, and therefore the person who is in charge of Audit work should be better qualified. Furthermore, some of Auditors should be the persons who are majored in other fields because it is difficult for only either accountant or lawyer to conduct the efficiency and effectiveness Audits. Third, by embodying the objective of agency and improving the information gathering system, first of all, should Auditing be rationally conducted in selecting the activities to be Audited. Although the board of Audit and inspection conducts the efficiency and effectiveness Audits, it cannot be said that the significance of legitimacy Audit will be reduced or legitimacy Audit will be unnecessary. The efficiency and effectiveness Audits will be more required than legitimacy Audit at present time, which exposes the scandals uniformly, because the loss resulted from policy mistakes and institutional defects is far greater than that of the official corruption. From these perspectives the efficiency and effectiveness Audits should be carried out on the basis of legitimacy Audit.