Publication: Side by Side with People: Korea's Experience on Participatory Auditing
Date
2015
ISSN
Published
2015
Author(s)
Kim, Seongjun
Abstract
The Board of Audit and Inspection of
Korea (hereinafter referred to as BAI) has gradually
expanded the dimensions of its cooperative relationship with
the citizenry since its establishment. The BAI has gone
through the information and consultation stages and has now
reached the stage of partnership for decision-making with
citizens.1 The BAI takes advice on its audit direction and
formally receives audit requests from the citizens. In
addition it takes tips on fraud, waste, or mismanagement of
public funds along with civil petitions and complaints from
the citizens. The BAI also makes all audit reports available
to the citizenry through its website. The fact that the BAI
annually receives over ten thousand petitions or complaints
from the citizenry and the business community well reflects
the significance of this cooperative relationship. The BAI
also receives about 200 audit requests per year from Korea s
citizens. This paper addresses three key issues associated
with the Supreme Audit Institution (SAI) s engagement with
citizens based on the BAI s varied cooperation experiences
with citizens: i) the values and benefits of SAI s
engagement with citizens; ii) the potential risks; and iii)
practical approaches to ensure the identified values and
benefits while controlling the risks.
Citation
“Kim, Seongjun. 2015. Side by Side with People: Korea's Experience on Participatory Auditing. Public Participation in the Budget and Audit
Process (PPBA) learning note;no. 1. © World Bank Group, Washington, DC. http://hdl.handle.net/10986/21675 License: CC BY 3.0 IGO.”