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http://dx.doi.org/10.14400/JDC.2014.12.3.37

A Study on Audit Planning and Evaluation System of Local Finance  

Kim, Young-Hun (National Development Institute)
Publication Information
Journal of Digital Convergence / v.12, no.3, 2014 , pp. 37-53 More about this Journal
Abstract
Audits by local governments help to improve local governments's internal control, diagnose their policies, increase their administrative performance and prevent any Policy errors. But the specialty level of the self-authority audit & inspection is low level. It comes from frequent job rotations which results in disposition of unskilled employees instead of ones having majoring knowledge and practical experience. In order to overcome the aforementioned problems and strengthen the function of the self-audit in local governments, we suggested a new system as a solution by considering various audit environments. This study is to find the problems of local Audit and suggest the new system of self audit evaluation system. Electronic self-authority and inspection system is strengthen the self-authority audit & inspection and ultimately will be making strength the effectiveness of local government performance.
Keywords
local government audit; internal audit; audit environment; local finance; self-authority audit & inspection;
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