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AUDIT AND CIVIL SOCIETY 2005. 5. 26. 6 th Global Forum on Reinventing Government Towards Participatory and Transparent Governance 24-27 May 2005, Seoul, Republic of Korea Ho Bum Pyun Commissioner, BAI
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UNDESA BOARD OF AUDIT & INSPECTION Table of Contents Introduction Functions of National Audit and Key Issues Interrelationship between Audit and Civil Society Case study of Korea Conclusion
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UNDESA BOARD OF AUDIT & INSPECTION INTRODUCTION Supplier Oriented Customer Oriented Government Citizen Public Goods Taxes & Levies
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UNDESA BOARD OF AUDIT & INSPECTION Audit Function Based on “Agency Theory” National audit function is broader - Private sector : specific, small interested parties - Public sector : Comprehensive, many interested parties (auditing + controlling)
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UNDESA BOARD OF AUDIT & INSPECTION Changing role of traditional audit function Need more control aspects in securing accountability, transparency Many SAIs use control concepts Comptroller General (US) Comptroller and Auditor General (UK, INDIA)
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UNDESA BOARD OF AUDIT & INSPECTION Case of BAI (Korean SAI) ■ Two functions : audit and inspection - Inspection means oversighting, controlling, evaluating administrative activies Board of Audit (1948-1963) Commission of Inspection (1948-1963) Board of Audit & Inspection (1963-2005)
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UNDESA BOARD OF AUDIT & INSPECTION Main Issue in Auditing Maintaining Independence SAI Auditees Interested Group Media Politics biased opinion
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UNDESA BOARD OF AUDIT & INSPECTION Core principles of Independence (17 th UN/INTOSAI Seminar) Existence of an appropriate constitutional/legal framework and retaining broad mandate Independence of SAI heads and members Unrestricted access to information Freedom to disclose audit reports Existence of effective follow-up mechanism Financial and other resource autonomy
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UNDESA BOARD OF AUDIT & INSPECTION Independence in BAI Constitutional Agency - Articles 97 to 100 of the Constitution - Function, Status, Organization - Term of office of chairman and Commissioners Agency under the President but retain independence in performing its duty - Autonomy in finance and resources ※ Current issue : whether to move to the Legislature? A Council system for Decision-Making
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UNDESA BOARD OF AUDIT & INSPECTION Other Issues in Auditing Professionalism 1 2 3 4 Scope of audit on policy Pre-audit or post audit? Discretion in disclosure of audit results
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UNDESA BOARD OF AUDIT & INSPECTION Interrelation Between Audit and Civil Society Roles of Civil Society Monitoring of government activities - exchange information between two sides (cooperative) Direct & Indirect involvement in audit activities - request audit on specific areas - participating in audit activities (through expert advice) Roles of SAI enlarge audit areas (ie. environmental auditing) solve civic complaints and petitions
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UNDESA BOARD OF AUDIT & INSPECTION Case Study in Korea (BAI) – ① Policy Advisory Commission - non-standing advisory group - members from various areas (journalists, lawyers, professors, civil group activists) - give advice on policy of BAI Expert Groups on Specified Area - Finance, Engineering, Urban planning, Health, National securities, Local autonomy
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UNDESA BOARD OF AUDIT & INSPECTION Case Study in Korea (BAI) – ② Audit Advance Notice System - receives in advance complaints or information from citizens Citizen Audit Request System - minimum number of request : 300 Citizens - reviewed by “Citizen Audit Request Screening Committee ” 7 members (3 BAI officials, 4 outside experts) chairman is from outside
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UNDESA BOARD OF AUDIT & INSPECTION Case Study in Korea (BAI) – ③ Division for civil claims and petitions - about 8,700 cases were filed in 2004 - filed by letter, fax, telephone, e-mail - 188 hotline (open 24 hours) Citizen Auditor System - adopted by several local governments - citizen become auditor in dealing with civil claims
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UNDESA BOARD OF AUDIT & INSPECTION Case Study in Korea (BAI) – ④ Full Disclosure of Audit Results - from abstract to full disclosure - except for national security or crucially harmful to public safety issues Auditor for Auditors - in the process of enacting reorganization of internal auditing system - the head of internal audit is from outside expert
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UNDESA BOARD OF AUDIT & INSPECTION Conclusion Interaction, partnership between civil society and audit is important This interrelation should be carried out within maintaining independence of auditors
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