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Government audit in Korea

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  • Government audit in Korea
  • Yu, Hoon
  • Seoul National University(Graduate School of Public Administration)


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Title Government audit in Korea
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Material Type Articles
Author(English)

Yu, Hoon

Publisher

[Seoul]:Seoul National University(Graduate School of Public Administration)

Date 1979
Journal Title; Vol./Issue Korean Journal of Public Administration:vol. 17(no. 2)
Pages 8
Subject Country South Korea(Asia and Pacific)
Language English
File Type Link
Subject Government and Law < Public Administration
Holding Seoul National University

Abstract

Prior to 1945 the Japanese Board of Audit examined and verified all accounts of the central government including those of the Korean Government General. It may well, therefore, to take a glance at the Japanese Board of Audit. Article 72 of the Meigi Constitution provided: The final accounts of the expenditures and revenues of the State shall be verified and confirmed by the Board of Audit, and they shall be submitted by the Government to the Imperial Diet, together with the report of verification of the said Board. The organization and competency of the board of Audit shall be determined by law separately. In accordance with this provision the board of Audit Law was promulgated in May 1889. Article 1 of this Law in turn provided: "The Board of Audit shall be responsible to the Emperor, and be independent of the Ministers of State." The independence of the Board, however, was not complete. The Board was subject to the exercise of the Cabinet's managerial powers. Civil service rules applied to Board personnel, the budget of the Board was required to be channelled through the Minister of Finence, and regulations relating to the Board were promulgated in the form of imperial ordinances.