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

dc.contributor.author Kim, Seongjun
dc.date.accessioned 2015-04-02T19:04:28Z
dc.date.available 2015-04-02T19:04:28Z
dc.date.issued 2015
dc.description.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. en
dc.identifier http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
dc.identifier.uri http://hdl.handle.net/10986/21675
dc.language English
dc.language.iso en_US
dc.publisher World Bank Group, Washington, DC
dc.relation.ispartofseries Public Participation in the Budget and Audit Process (PPBA) learning note;no. 1
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject ABUSE
dc.subject ACCOUNTING
dc.subject ACTIVE PARTICIPATION
dc.subject ADJUDICATION
dc.subject ANTI-CORRUPTION
dc.subject AREAS OF EXPERTISE
dc.subject AUDITORS
dc.subject AUDITS
dc.subject BEHAVIORS
dc.subject BUDGET CYCLE
dc.subject BUSINESS COMMUNITY
dc.subject CAPACITY BUILDING
dc.subject CITIZEN EMPOWERMENT
dc.subject CITIZEN ENGAGEMENT
dc.subject CITIZEN PARTICIPATION
dc.subject CIVIL SOCIETY
dc.subject CIVIL SOCIETY ORGANIZATIONS
dc.subject CLIENT COUNTRIES
dc.subject COLLABORATION
dc.subject COMPLAINT
dc.subject COMPLAINTS
dc.subject COMPLEXITY
dc.subject CONFIDENCE
dc.subject CORRUPTION
dc.subject CORRUPTION ACT
dc.subject DEBT
dc.subject DECENTRALIZATION
dc.subject DECISION-MAKING
dc.subject DEVELOPING COUNTRIES
dc.subject DISCRETION
dc.subject DOCUMENTS
dc.subject ELECTION
dc.subject ENTRY POINTS
dc.subject ETHICAL STANDARDS
dc.subject ETHICS
dc.subject EXECUTIVE BRANCH
dc.subject FINANCE MANAGEMENT
dc.subject FINANCIAL MANAGEMENT
dc.subject FINANCIAL RISK
dc.subject FRAUD
dc.subject GOOD PRACTICE
dc.subject GOVERNORS
dc.subject INITIATIVE
dc.subject INTERNATIONAL COOPERATION
dc.subject INVESTIGATION
dc.subject JURISDICTION
dc.subject LAWS
dc.subject LAWYERS
dc.subject LEADING
dc.subject LEARNING
dc.subject LEGAL FRAMEWORK
dc.subject MEDIA
dc.subject MISMANAGEMENT
dc.subject MORAL HAZARD
dc.subject OUTREACH
dc.subject PARLIAMENTARY COMMITTEES
dc.subject PARLIAMENTS
dc.subject PARTICIPATORY DEMOCRACY
dc.subject PARTISAN REASONS
dc.subject POLITICAL INTERESTS
dc.subject POLITICAL OPPONENTS
dc.subject PUBLIC ACCOUNTABILITY
dc.subject PUBLIC FINANCE
dc.subject PUBLIC FUNDS
dc.subject PUBLIC GOOD
dc.subject PUBLIC INFORMATION
dc.subject PUBLIC INTEREST
dc.subject PUBLIC MONEY
dc.subject PUBLIC OFFICIALS
dc.subject PUBLIC PARTICIPATION
dc.subject PUBLIC POLICIES
dc.subject PUBLIC SERVANTS
dc.subject PUBLIC SERVICE
dc.subject PUBLIC SERVICES
dc.subject RESEARCH COMMUNITY
dc.subject SERVICE DELIVERY
dc.subject SOCIAL CAPITAL
dc.subject TECHNICAL ASSISTANCE
dc.subject TRANSPARENCY
dc.subject TRIAL
dc.subject WORKING RELATIONSHIPS
dc.title Side by Side with People en
dc.title.subtitle Korea's Experience on Participatory Auditing en
dc.type Working Paper en
dc.type Document de travail fr
dc.type Documento de trabajo es
dspace.entity.type Publication
okr.date.disclosure 2015-03-18
okr.doctype Publications & Research
okr.doctype Publications & Research :: Working Paper
okr.docurl http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
okr.globalpractice Governance
okr.identifier.externaldocumentum 000333037_20150318115000
okr.identifier.internaldocumentum 24166192
okr.identifier.report 95079
okr.language.supported en
okr.pdfurl http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2015/03/18/000333037_20150318115000/Rendered/PDF/950790WP0P14370rticipatory0Auditing.pdf en
okr.region.administrative East Asia and Pacific
okr.region.country Korea, Republic of
okr.sector Public Administration, Law, and Justice :: General public administration sector
okr.theme Public sector governance :: Public expenditure, financial management and procurement
okr.theme Social dev/gender/inclusion :: Other social development
okr.topic Finance and Financial Sector Development :: Rural Finance
okr.topic Education :: Knowledge for Development
okr.topic Private Sector Development :: Emerging Markets
okr.topic Governance :: Parliamentary Government
okr.topic Public Sector Corruption and Anticorruption Measures
okr.topic Public Sector Development
okr.topic Governance :: Governance Indicators
okr.topic Governance :: Governance and the Financial Sector
okr.topic Social Development :: Participations and Civic Engagement
okr.unit Governance - GP (GGODR)
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