학술논문
공공기관 자체감사의 전문성 인식 조사연구 / A Study on the Perception of Professionality in the Self-Audit of Public Institutions
Document Type
Dissertation/ Thesis
Author
Source
Subject
Language
Korean
Abstract
공공기관의 경영 비효율을 적극적으로 개선하고 공공기관이 효율적으로 내부통제를 하기 위해서 공공기관 자체감사의 중요성이 증대되고 있다. 이제 공공기관의 자체감사는 전통적인 회계감사와 직무감찰 차원에서 벗어나 성과감사 차원까지 발전하였다고 할 것이다. 자체감사의 효과적인 수행을 위해서 자체감사활동의 객관성, 독립성, 전문성 등이 법률과 내부 규정에 의해 보장되어야 한다. 특히 감사기구의 장을 비롯하여 자체감사기구 소속의 감사인력은 스스로의 전문성 유지·개발을 위해 직무능력 개발에 노력을 다해야 한다. 또한 상시적인 평가를 통해서 부족한 역량을 개선하려는 노력을 지속적으로 전개하여야 한다. 최근 우리는 전세계적인 전염병인 코로나19으로 촘촘한 방역 체계 안에서 생활하고 있다. 이에 따라 공공부문의 역할이 더욱 확대되고 있으며, 그 기능도 사회 환경의 변화에 따라 다양하고 전문화되어 전개되고 있다. 이러한 변화된 환경은 자체감사기구의 감사전문성에 대한 강화를 요구하고 있다. 사회시스템이 급변하는 만큼 신속하고 전문적인 자체감사 서비스를 공공기관에 제공할 수 있어야 한다. 본 연구에서는 「공공감사에 관한 법률」과 「공공감사 기준」에 언급된 자체감사인력의 전문성에 대한 법적 근거를 연구의 출발점으로 삼았다. 우선 선행연구를 참고하여 비교분석 함으로써 자체감사의 이론적 배경을 살펴보았다. 그 다음으로 자체감사기구 및 감사인력의 전문성 수준과 전문성 향상에 대한 인식을 설문조사 및 통계분석을 통하여 실증적으로 분석하였다. 마지막으로 공공기관 자체감사기구의 전문성 강화를 위한 각종 실제적 현상을 살펴보며 자체감사의 전문성 향상을 위한 구체적 방법을 도출하고자 하였다. 이러한 연구 주요결과를 요약하면 다음과 같다. 감사전문성 강화방안에 대한 인식이 감사인의 감사 전문성과 자체감사기구의 감사 전문성에 미치는 영향을 분석한 다중선형회귀분석에 따르면 학위 및 자격증 취득을 통한 감사 전문성 강화방안에 대한 인식은 유의한 영향을 미치고 있는 것으로 분석되었다. 아울러 자체감사기구의 감사 전문성에 대한 인식 분석결과는 학위 및 자격증 취득, 교육훈련, 외부전문가 활용 순으로 감사 전문성에 유의한 영향을 미치는 것으로 분석되었다.
The importance of self-audit of public institutions is increasing in order to actively improve the management inefficiency of public institutions and efficiently control them. Now, it can be said that the self-audit of public institutions has developed from the traditional accounting and job audit to the level of performance audit. For the effective performance of self-audit, the objectivity, independence, and expertise of self-audit activities must be guaranteed by laws and internal regulations. In particular, the head of the self-audit organization and other audit personnel belonging to the self-audit organization shall endeavor to develop their job skills to maintain and develop their expertise. In addition, efforts to improve insufficient capabilities should be continuously made through regular evaluation. Recently, we are living in a tight quarantine system with COVID-19, a global epidemic. Accordingly, the role of the public sector is further expanding, and its functions are also diversified and specialized according to changes in the social environment. This changed environment calls for strengthening the audit expertise of self-audit organizations. As the social system changes rapidly, it should be possible to provide rapid and professional self-audit services to public institutions.The main results of this study are summarized as follows. According to a multi-linear regression analysis that analyzed the impact of the auditor personnel's perception of measures to strengthen audit expertise on the auditor personnel's audit expertise and the self-audit organization's audit expertise, it was analyzed that the perception of measures to strengthen audit expertise through degree and certificate acquisition has a significant impact. In addition, it was analyzed that the results of the self-audit organization's perception of audit expertise had a significant effect on audit expertise in the order of obtaining degrees and certificates, education and training, and using external experts.
The importance of self-audit of public institutions is increasing in order to actively improve the management inefficiency of public institutions and efficiently control them. Now, it can be said that the self-audit of public institutions has developed from the traditional accounting and job audit to the level of performance audit. For the effective performance of self-audit, the objectivity, independence, and expertise of self-audit activities must be guaranteed by laws and internal regulations. In particular, the head of the self-audit organization and other audit personnel belonging to the self-audit organization shall endeavor to develop their job skills to maintain and develop their expertise. In addition, efforts to improve insufficient capabilities should be continuously made through regular evaluation. Recently, we are living in a tight quarantine system with COVID-19, a global epidemic. Accordingly, the role of the public sector is further expanding, and its functions are also diversified and specialized according to changes in the social environment. This changed environment calls for strengthening the audit expertise of self-audit organizations. As the social system changes rapidly, it should be possible to provide rapid and professional self-audit services to public institutions.The main results of this study are summarized as follows. According to a multi-linear regression analysis that analyzed the impact of the auditor personnel's perception of measures to strengthen audit expertise on the auditor personnel's audit expertise and the self-audit organization's audit expertise, it was analyzed that the perception of measures to strengthen audit expertise through degree and certificate acquisition has a significant impact. In addition, it was analyzed that the results of the self-audit organization's perception of audit expertise had a significant effect on audit expertise in the order of obtaining degrees and certificates, education and training, and using external experts.