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Side by Side with People: Korea's Experience on Participatory Auditing

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dc.contributor.authorKim, Seongjun
dc.date.accessioned2015-04-02T19:04:28Z
dc.date.available2015-04-02T19:04:28Z
dc.date.issued2015
dc.description.abstractThe 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
dc.identifier.doi10.1596/21675
dc.identifier.urihttps://hdl.handle.net/10986/21675
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank Group, Washington, DC
dc.relation.ispartofseriesPublic Participation in the Budget and Audit Process (PPBA) learning note;no. 1
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectABUSE
dc.subjectACCOUNTING
dc.subjectACTIVE PARTICIPATION
dc.subjectADJUDICATION
dc.subjectANTI-CORRUPTION
dc.subjectAREAS OF EXPERTISE
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBEHAVIORS
dc.subjectBUDGET CYCLE
dc.subjectBUSINESS COMMUNITY
dc.subjectCAPACITY BUILDING
dc.subjectCITIZEN EMPOWERMENT
dc.subjectCITIZEN ENGAGEMENT
dc.subjectCITIZEN PARTICIPATION
dc.subjectCIVIL SOCIETY
dc.subjectCIVIL SOCIETY ORGANIZATIONS
dc.subjectCLIENT COUNTRIES
dc.subjectCOLLABORATION
dc.subjectCOMPLAINT
dc.subjectCOMPLAINTS
dc.subjectCOMPLEXITY
dc.subjectCONFIDENCE
dc.subjectCORRUPTION
dc.subjectCORRUPTION ACT
dc.subjectDEBT
dc.subjectDECENTRALIZATION
dc.subjectDECISION-MAKING
dc.subjectDEVELOPING COUNTRIES
dc.subjectDISCRETION
dc.subjectDOCUMENTS
dc.subjectELECTION
dc.subjectENTRY POINTS
dc.subjectETHICAL STANDARDS
dc.subjectETHICS
dc.subjectEXECUTIVE BRANCH
dc.subjectFINANCE MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL RISK
dc.subjectFRAUD
dc.subjectGOOD PRACTICE
dc.subjectGOVERNORS
dc.subjectINITIATIVE
dc.subjectINTERNATIONAL COOPERATION
dc.subjectINVESTIGATION
dc.subjectJURISDICTION
dc.subjectLAWS
dc.subjectLAWYERS
dc.subjectLEADING
dc.subjectLEARNING
dc.subjectLEGAL FRAMEWORK
dc.subjectMEDIA
dc.subjectMISMANAGEMENT
dc.subjectMORAL HAZARD
dc.subjectOUTREACH
dc.subjectPARLIAMENTARY COMMITTEES
dc.subjectPARLIAMENTS
dc.subjectPARTICIPATORY DEMOCRACY
dc.subjectPARTISAN REASONS
dc.subjectPOLITICAL INTERESTS
dc.subjectPOLITICAL OPPONENTS
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC GOOD
dc.subjectPUBLIC INFORMATION
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC MONEY
dc.subjectPUBLIC OFFICIALS
dc.subjectPUBLIC PARTICIPATION
dc.subjectPUBLIC POLICIES
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICES
dc.subjectRESEARCH COMMUNITY
dc.subjectSERVICE DELIVERY
dc.subjectSOCIAL CAPITAL
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY
dc.subjectTRIAL
dc.subjectWORKING RELATIONSHIPS
dc.titleSide by Side with Peopleen
dc.title.subtitleKorea's Experience on Participatory Auditingen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.date.disclosure2015-03-18
okr.date.doiregistration2025-05-05T11:58:56.205186Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
okr.globalpracticeGovernance
okr.guid129001468058494674
okr.identifier.externaldocumentum000333037_20150318115000
okr.identifier.internaldocumentum24166192
okr.identifier.report95079
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2015/03/18/000333037_20150318115000/Rendered/PDF/950790WP0P14370rticipatory0Auditing.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryKorea, Republic of
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.themePublic sector governance :: Public expenditure, financial management and procurement
okr.themeSocial dev/gender/inclusion :: Other social development
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicEducation::Knowledge for Development
okr.topicPrivate Sector Development::Emerging Markets
okr.topicGovernance::Parliamentary Government
okr.topicPublic Sector Corruption and Anticorruption Measures
okr.topicPublic Sector Development
okr.topicGovernance::Governance Indicators
okr.topicGovernance::Governance and the Financial Sector
okr.topicSocial Development::Participations and Civic Engagement
okr.unitGovernance - GP (GGODR)
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