The Board of Audit and Inspection of the Republic of Korea
ContentsContents
History and OrganizationHistory and OrganizationⅠⅠ
International CooperationInternational CooperationⅢⅢ
Reform of the National Audit SystemReform of the National Audit SystemⅣⅣ
Audit ActivitiesAudit ActivitiesIIII
History and OrganizationHistory and Organization
in 1963in 1963
History of the Board of Audit and InspectionHistory of the Board of Audit and Inspection
The Board of Audit The Commission of Inspection
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Legal StatusLegal Status
Article 97 of the Constitution
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Audit Inspection
Improve Public ServicesImprove Public Services
Examination of the works
of government agencies
and the duties of their
employees
Responsibilities Responsibilities
Audit of the accounts of the State, provincial governments and government-invested organizations
Settlement of the accounts of the State
Report its findings to the President and the National Assembly
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Organization Chart
ChairmanChairman Council of Commissioners
Council of Commissioners
Secretary General (SG)
Secretary General (SG)
1st Deputy SG
1st Deputy SG
2nd Deputy SG
2nd Deputy SG
Deputy SG for Inspection of
Public Service
Deputy SG for Inspection of
Public Service
Deputy SG for Planning & Mgt.Deputy SG for
Planning & Mgt.Audit & Inspection Training Institute
Audit & Inspection Training Institute
Audit & Inspection Research InstituteAudit & Inspection Research Institute
2 Bureaus &2 Groups
(12 Divisions)
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Organization Organization
4 Bureaus &1 Group
(20 Divisions)
3 Bureaus &3 Group
(22 Divisions)4 Divisions
Highest Decision-Making BodyHighest Decision-Making Body
Council of CommissionersCouncil of Commissioners
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SecretariatSecretariat
Audit/Inspection Operations BureausAudit/Inspection Operations Bureaus
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Financial Management and Economy Audit Bureau
Financial Markets and Funds Audit Bureau
Construction and Environmental Audit Bureau
Public Institutions Audit Bureau
Social Welfare Audit Bureau
Government Administration and Cultural Audit Bureau
Provincial and Local Governments Audit Bureau
Special Investigations Bureau
Audit Requests Investigation Bureau
Strategic Programs Audit Group
Education Audit Group
National Defense Audit Group
Provincial Construction Audit Group
Inspection Information Group
Public Internal Audit Support Group
SecretariatSecretariat
Supporting OfficesSupporting Offices
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Planning and Management Office
- Planning & Management, Evaluation & Statistics, Performance Management &
Institutional Improvement, and International Cooperation
Office of the Inspector General
Legal Affairs, Claims Review and Reexamination Office
Public Information Office
Audit Quality Management Office
Administration Support Office
BAI’s Training and Research Institutes BAI’s Training and Research Institutes
Audit and Inspection Training Institute
Audit and Inspection Training Institute
Audit and Inspection Research Institute
Audit and Inspection Research Institute
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Doctoral DegreeHolders
Doctoral DegreeHolders 44 44
Lawyers 35 Lawyers 35
CPAs 68 CPAs 68
ProfessionalEngineers
ProfessionalEngineers 16 16
Total 1,074
PersonnelPersonnel
6 6 Tax AccountantsTax Accountants
Professionalsin BAI
Audit Staff897
Audit Staff897
Supporting Staff 177
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Audit Activities Audit Activities
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Types of AuditTypes of Audit
Types of Audit
Financial Audit
Special AuditPerformance Audit
Management Audit
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Entities subject to BAI AuditEntities subject to BAI Audit
Examination of AccountsSubmitted by Auditees
Examination of AccountsSubmitted by Auditees
64,375 Entities64,375 Entities
About 1,000 Entitiesevery year
약 400 여개Field Audit and InspectionField Audit and Inspection
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Entities subject to BAI AuditEntities subject to BAI Audit
Audit Universe14%14%
Central Government AgenciesCentral Government Agencies
37%37%Provincial /local
GovernmentsProvincial /local
Governments
8% 8% Public EntitiesPublic Entities
41% 41%
Government-Supported Entities
and Others
Government-Supported Entities
and Others
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Goals of Audit ActivitiesGoals of Audit Activities
Supporting Successful Government Operations and Increasing the Benefits to Citizens
Supporting Successful Government Operations and Increasing the Benefits to Citizens
BAI helps government use taxpayer’s money in frugal and transparent manner.
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International CooperationInternational Cooperation
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Served INTOSAI as its Chairman (2001~2004)Served INTOSAI as its Chairman (2001~2004)
International Cooperation International Cooperation
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Serving ASOSAI as its Secretary General (2009~ )Serving ASOSAI as its Secretary General (2009~ )
International Cooperation International Cooperation
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Reform of the National Audit System Reform of the National Audit System
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Reform of the National Audit SystemReform of the National Audit System
Legislative Basis
Presidential Decree, andInternal Rules
Presidential Decree, andInternal Rules Constitution, BAI Act Constitution, BAI Act
Internal audit lacks independence and professionalism.Internal audit lacks independence and professionalism.
Independent, External Audit Independent, External Audit Non-independent,
Part of Internal Controls Non-independent,
Part of Internal Controls
Unclear role division between BAI audit and internal audit causedoverlapping audit and other inefficiencies.Unclear role division between BAI audit and internal audit causedoverlapping audit and other inefficiencies.
Audit by Audit by BAIBAI
Internal AuditInternal Audit
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CriticismCriticism
Character
Background and Purpose of the EnactmentBackground and Purpose of the Enactment
The Act governs the whole public audit system, thereby
strengthening the legal basis for internal audit in the public sector.
The Act, as general law for public sector internal audit, purports
to promote the effectiveness of internal audit by strengthening
independence and professionalism, and establishing audit
standards and procedure.
Reform of the National Audit System
- Public Sector Audit and Inspection Act of 2010 -
Reform of the National Audit System
- Public Sector Audit and Inspection Act of 2010 -
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Background and Purpose of the EnactmentBackground and Purpose of the Enactment
The Act also aims to make clear the role division between the
BAI and internal audit units, and establish a cooperation structure
between them, thereby enhancing the efficiency of internal audit in
the public sector. An enhanced cooperation structure will work for
the benefit of knowledge-sharing and coordination of audit
planning.
The Act also stipulates that BAI provides capacity-building
support for internal audit.
Reform of the National Audit System
- Public Sector Audit and Inspection Act of 2010 -
Reform of the National Audit System
- Public Sector Audit and Inspection Act of 2010 -
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Leading by example
in bringing changes to the government,
we will always do our best
for the benefit of the people.
Leading by example
in bringing changes to the government,
we will always do our best
for the benefit of the people.
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Thank you!Thank you!
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