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정부혁신과 감사의 연계화 방안(Government innovation and audit)

Related Document
Frame of Image 성과감 사, 시스템 감사 등 자체적인 혁신이 꾸준히 이루어지고 있습니다. 그 러나 동시에 변화를 전제로 하는 혁신과는 달리 합의된 기준과 제도적 틀을 중시하는 감사는 일선 공무원들의 입장에서 볼 때 상반된 것으로 받아들여질 소지도 있다고 하겠습니다. 이 과제는 감사의 존재의의와 필요성 및 기존의 혁신노력을 인정하 면서, 동시에 정부혁신을 조장할 수 있는 감사 개선방안이 무엇인지, 혁신을 수행하는 공무원들이 감사와 혁신을 상호보완적인 것으로 받아 들일 수 있는 방안은 무엇인지 등에 대하여 심도있게 모색해보고자 하 였습니다. 아무쪼록 이 보고서가 정부혁신의 성과를 향상시키는 정부의 노력에 작은 기여를 할 수 있게 되기를 바랍니다. 끝으로 이 과제를 책임지고 수행한 강정석 부연구위원과 참여자로 서 이를 지원한 김윤수 연구원, 그리고 과제 수행과정에서 조언과 지원 을 아끼지 않은 많은 분들께 감사의 말씀을 드립니다. 2005년 12월 韓國行政硏究院 院長 金 重 養
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차례
제1장 서 론 ······································································· 1
1. 연구목적 ······························································································ 1 2. 연구범위 및 방법 ·············································································· 3 3. 연구의 기대 효과 ·············································································· 4
제2장
정부혁신과 감사 ·················································· 5
1. 정부혁신의 추진방향과 주요내용 ·················································· 5 2. 정부혁신 추진상의 주요 장애요인 : 감사와 관련하여 ··········· 20 3. 정부혁신과 감사의 관계 ································································ 38 4. 정부혁신 시대의 감사 : 성과지향적 감사와 고객지향적 감사········57
제3장
정부혁신의 관점에서 본 감사의 문제 ······61
1. 감사단계별로 본 혁신과 감사 ······················································ 63 2. 감사와 혁신의 상충문제의 유형화 및 대안의 방향 ················ 96
제4장
정부혁신을 위한 감사업무의 개선 대안 ·· 107
1. 감사기관과 피감사기관간의 수평적 관계 : 감사 거버넌스 ······ 109 2. 혁신업무 조장을 위한 감사절차의 개선 ·································· 113 3. 감사 전문성의 강화 ····


Full Text
Title 정부혁신과 감사의 연계화 방안(Government innovation and audit)
Similar Titles
Material Type Reports
Author(Korean)

강정석

Publisher

서울:한국행정연구원

Date 2005-12
Pages 144
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Government and Law < Public Administration
Holding 한국행정연구원

Abstract

Government innovation has been one of key government themes in this Participatory Government. Government innovation is a process of seeking continuous changes and needs reflections
on public servants’ conducts. In this process, barriers to overcome have occurred. In particular, an audit is an action for guaranteeing control and responsibility to government administration. As a result, the audit has different philosophical foundation to government innovation which seeks self-reflection and changes.
This study focuses on the role of the audit to promote government innovation continuously and to internalize it in public organizations. In addition, this study has a focus on suggesting policy recommendation to support government innovation. The audit, of course, has its own purposes and
values and providing policy recommendation, therefore, does not necessarily mean that the audit is negative.
There has been no report of the case to have a tension between the audit and government innovation, but this study shows that the perception of public servants to take in charge of those works is different. As a result, it is important to develop the audit for customer-oriented and performance-oriented resulting from forming horizontal relationship between inspecting organizations and inspected one. In addition, this study suggests developing the specialty of the audit and more democratizing the audit process.