1. Oversight by Supreme Audit Institutions: the Korean Experience Keakook Song, Ph.D. Board of Audit and Inspection Republic of Korea
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2. DIRECTIONS OF OPERATION PROGRAM EVALUATION CONCLUSION
CONTENTS
INTRODUCTION
BACKGROUND OF BAI
DIRECTIONS OF OPERATION
PROGRAM EVALUATION
CONCLUSION
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XI IACC (WS 3.1)

3. Seoul Accords of the XVII INTOSAI Congress
INTRODUCTION
Seoul Accords of the XVII INTOSAI Congress
- SAI as Auditor, Advisor, Researcher & Developer
New Administration’s “Participatory Government”
Past and Present Perspectives: Directions of Operation
Future Perspective: Program Evaluation
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4. BACKGROUND OF BAI History of more than 1,300 years
Duties and Functions
- Closing Accounts, Audit, Inspection
- Reporting to President and National Assembly
- Request of Audit by National Assembly
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5. BACKGROUND OF BAI Organization
- Chairperson, Council of Commissioners, Secretariat
- Commission for the Prevention of Corruption
Utilization of IT: CAIS, NAIS
Other Major Activities
- Re-examination, Petitions and Complaints (188),
Request for Audit
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6. DIRECTIONS OF OPERATION: PAST & PRESENT PERSPECTIVES
Reform-Oriented Audit
- Government Reform, National Competitiveness
- Developing IT, BT and NT, and Nurturing
Creative Human Capital
* Audit on E-government Project (Appendix 1)
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7. DIRECTIONS OF OPERATION: PAST & PRESENT PERSPECTIVES
Productive Audit
- Preventing Inefficiency and Ineffectiveness
- Improving Quality of Construction, and
Encouraging well-balanced Local Growth
* Audit on 2002 World Cup Preparation Status
(Appendix 2)
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XI IACC (WS 3.1)

8. DIRECTIONS OF OPERATION: PAST & PRESENT PERSPECTIVES
Open Audit
- Meeting Higher Expectations from the Public
- Improving Living Conditions & Environment
and Expanding Social Safety Net
* Audit on Status of Water Quality Management around
the Four Rivers (Appendix 3)
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9. PROGRAM EVALUATION: FUTURE PERSPECTIVE
Introduction
“INTOSAI Auditing Standards” say
- Regularity Audit: Financial Accountability
- Performance Audit: 3Es
* 3Es: Economy, Efficiency, Effectiveness
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10. PROGRAM EVALUATION: FUTURE PERSPECTIVE
From Regularity Audit to Performance Audit
- Large-scale and Rapid Growth in Government
Spending
- People’s Interests in 3Es of Public Spending
* BAI used 90% of manpower for performance
audits in 2002.
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11. PROGRAM EVALUATION: FUTURE PERSPECTIVE
Performance Audit and Program Evaluation
- Auditing vs. Evaluation (in case of US GAO)
- Administration’s Evaluations to be Distrusted
as being Self-serving or Superficial
- Increasing Evaluation and Focusing Program
Effectiveness (Audit Case, Appendix 4)
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12. HOW TO CARRY OUT PROGRAM EVALUATION
Major Propositions
- Evaluation to be Integrated into Auditing
- External vs. Internal Evaluation
Three Factors to be Considered
- Users, Evaluation Agency, the Evaluated
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XI IACC (WS 3.1)

13. HOW TO CARRY OUT PROGRAM EVALUATION
Users: Applying Evaluation Results to their Needs
- the Evaluated to take Necessary Measures
- National Assembly for its Legislative Activities
- Executive Branch Agencies for their own Needs
(e.g. MPB for budgeting, OGPC for coordinating)
- People who Participate in Policy-making Procedure
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14. HOW TO CARRY OUT PROGRAM EVALUATION
Evaluation Agency (BAI)
- Personnel: Professional, Research & Training
- Organization to maintain Flexibility
(i.e. How Team is organized depends on
What is Evaluated)
- Operation based on Contracts
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15. HOW TO CARRY OUT PROGRAM EVALUATION
The Evaluated
- Evaluation Plans to reflect Users’ Opinions and
to be made Public
- Evaluation Reports to show Who did the Job
and to be made Public
* “National Evaluation Committee” within BAI
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16. Responding to the changing audit needs and
CONCLUSION
Responding to the changing audit needs and
the emerging audit issues, SAI has to be changed.
Integrating auditing and evaluation can lead to
making Oversight by SAI more efficient.
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17. Thanks a lot!
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