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

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.

Bibliographic Details

Main Author:	Kim, Seongjun
Format:	Working Paper biblioteca
Language:	English en_US
Published:	World Bank Group, Washington, DC 2015
Subjects:	ABUSE, ACCOUNTING, ACTIVE PARTICIPATION, ADJUDICATION, ANTI-CORRUPTION, AREAS OF EXPERTISE, AUDITORS, AUDITS, BEHAVIORS, BUDGET CYCLE, BUSINESS COMMUNITY, CAPACITY BUILDING, CITIZEN EMPOWERMENT, CITIZEN ENGAGEMENT, CITIZEN PARTICIPATION, CIVIL SOCIETY, CIVIL SOCIETY ORGANIZATIONS, CLIENT COUNTRIES, COLLABORATION, COMPLAINT, COMPLAINTS, COMPLEXITY, CONFIDENCE, CORRUPTION, CORRUPTION ACT, DEBT, DECENTRALIZATION, DECISION-MAKING, DEVELOPING COUNTRIES, DISCRETION, DOCUMENTS, ELECTION, ENTRY POINTS, ETHICAL STANDARDS, ETHICS, EXECUTIVE BRANCH, FINANCE MANAGEMENT, FINANCIAL MANAGEMENT, FINANCIAL RISK, FRAUD, GOOD PRACTICE, GOVERNORS, INITIATIVE, INTERNATIONAL COOPERATION, INVESTIGATION, JURISDICTION, LAWS, LAWYERS, LEADING, LEARNING, LEGAL FRAMEWORK, MEDIA, MISMANAGEMENT, MORAL HAZARD, OUTREACH, PARLIAMENTARY COMMITTEES, PARLIAMENTS, PARTICIPATORY DEMOCRACY, PARTISAN REASONS, POLITICAL INTERESTS, POLITICAL OPPONENTS, PUBLIC ACCOUNTABILITY, PUBLIC FINANCE, PUBLIC FUNDS, PUBLIC GOOD, PUBLIC INFORMATION, PUBLIC INTEREST, PUBLIC MONEY, PUBLIC OFFICIALS, PUBLIC PARTICIPATION, PUBLIC POLICIES, PUBLIC SERVANTS, PUBLIC SERVICE, PUBLIC SERVICES, RESEARCH COMMUNITY, SERVICE DELIVERY, SOCIAL CAPITAL, TECHNICAL ASSISTANCE, TRANSPARENCY, TRIAL, WORKING RELATIONSHIPS,
Online Access:	http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing http://hdl.handle.net/10986/21675
Tags:	Add Tag No Tags, Be the first to tag this record!