공공기관 감사 및 청렴 평가제도 효율화 방안에 관한 연구 : 감사원 자체감사활동 심사, 기획재정부 감사평가, 국민권익위원회 청렴수준 평가의 비교 분석수준 평가의 비교 분석

초록

This study examines structural redundancy among Korea's public-sector audit and integrity evaluation systems, focusing on the Board of Audit and Inspection's review of internal audit activities, the Ministry of Economy and Finance's evaluation of public institution audits, and the Anti-Corruption and Civil Rights Commission's integrity assessment. By comparing their legal bases, scope, indicators, data requirements, and operational procedures, and drawing on relevant theories and prior research, it identifies how these systems are interconnected and where overlaps occur. The findings show that, despite formally distinct objectives, the three systems share broad goals such as strengthening internal control and enhancing integrity. This leads to duplicated indicators on audit infrastructure, internal control, and anti-corruption efforts, as well as multiple counting of the same performance. Furthermore, overlapping documentation requirements and partially concurrent schedules increase administrative burden and “evaluation fatigue,” encouraging score management over substantive improvement. In response, the study proposes clearer functional role differentiation: redefining the Board of Audit and Inspection's role as an “audit quality certifier,” establishing a performance- and governance- oriented audit evaluation for the Ministry, and a culture- and perception-focused integrity assessment. It also suggests institutionalizing a legal “non-duplication principle,” ensuring better schedule alignment, building an integrated evaluation database, and pursuing a phased, expert-driven implementation.

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