부정 예방과 적발을 위한 세계 감사기준의 변화와 공공부문 감사기준의 개혁방향

Suggestion of the Korean Public Sector Auditing Standards for the Fraud Prevention And Detection Through Comparative Analysis with the International and U.S.

This Paper suggested the direction of Korean government fraud auditing standards for the fraud detection and prevention through comparative analysis with the international and U.S. fraud auditing standards. For doing this, this paper compared international and U.S fraud auditing standards with Koreans'. Being based on this analysis results, this paper suggested three dimension of fraud auditing standards ; (1) what is the aim of fraud auditing education?(the aim of fraud auditing standards), (2) what environment needed in the fraud auditing standards?(fraud auditing standards environment), (3) Who take the lead in establishment fraud auditing standards ?(leader of Korean fraud auditing standards) We expects this three dimension will help establishment of Korean government fraud auditing standards.