정부출연연구기관 감사제도의 비교 분석과 함의:독일, 영국과의 비교를 중심으로

A Comparative Analysis of the Audit and Inspection System on the Government Funded Institutes in German, UK, and Korea

The purpose of this study is to comparatively analyze the characteristics of the audit and inspection system on the government funded institutes between German, UK, and Korea. It explores differences of internal and external audit & inspection system separately between three countries. Especially, this article focuses on the audit and inspection for both the personnel management and budget & accounting management of government funded institutes. And, it gives out, based on this analysis, the academic and practical implications for the institutional revision in Korea. The direction for revision of audit and inspection system on the government funded institutes is discussed in the perspective of the desirable corporate governance on the public agencies.