In terms of administrative control of central government over local governments as suggested since the enforcement of local government system, this study focused on how to acquire both responsibility and fairness of self-government administration, while respecting the ideology of decentralization and inhabitant's self-government as essential to local government by improving the auditing system of local governments.
In particular, this study intended to search for a developmental plan by analyzing actual conditions of actual auditing system of local government.
For these purposes, this study compared domestic auditing system with foreign auditing system. Moreover, 300 public officers in Gangwon Province were asked to fill out a questionnaire so as to analyze the actual conditions of auditing system in local government.
To acquire the objectivity in analysis and make comparative examination with the propensity of public officers in other area, this study actually used the analysis of questionnaire for public officers in Seoul. This study can be outlined as follows:
Chapter 1 described the purpose and method of study.
Chapter 2 addressed the auditing system of Korean local governments and corresponding problems.
Chapter 3 looked into the auditing system of local governments in four advanced countries such as Japan, UK, USA and France and focused on studying what such foreign system could suggest to us.
Chapter 4 described the results of questionnaire analysis for public officers in Gangwon Province.
Based on those results, chapter 5 presented how to improve the auditing system of local governments.
The methods of improving auditing system in local government were presented in the short and long term respectively.
First, this study presented how to existing auditing systems so that it could realize the minimized supervision and participation of central it could realize the minimized supervision and participation of central government, the abolishment of overlapped auditing, the improvement of auditing policies and the independence of auditing organization.
In terms of short-term methods, the followings were presented: ① Establish an auditing layer system based on complementary principle that allows central government to audit only metropolitan governments and each metropolitan government to audit only basic self-governments), ②Improve auditing policies by changing conventional auditing policy based on reactive exposure to preventive auditing policy. ③Enhance self-auditing function to acquire the independence of self-auditing organizations and the specialty of auditing personnel.
In terms of long-term methods, the establishment of special independent auditing organization was presented as a policy.
Under current system, there are limitations in enhancing the independence and specialty of self-auditing divisions. Therefore, this study presented a policy to promote the establishment tentatively named "Metropolitan Auditing Commission" with guaranteed independence, other than executive department local governments and local council.