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| National Audit Service (South Korea) | |
|---|---|
| Agency name | National Audit Service (South Korea) |
| Native name | 감사원 |
| Formed | 1948 |
| Jurisdiction | South Korea |
| Headquarters | Seoul |
| Chief1 name | Kim Sang-ryeol |
| Chief1 position | Auditor General |
National Audit Service (South Korea) The National Audit Service (NAS) is the supreme auditing institution of South Korea, responsible for auditing public accounts, inspecting public institutions, and promoting fiscal accountability across central and local administrations. Established in the aftermath of the First Republic and operating alongside institutions such as the National Assembly (South Korea), the NAS interacts with bodies like the Ministry of Economy and Finance (South Korea), Board of Audit and Inspection (Taiwan), and international organizations including the International Organization of Supreme Audit Institutions and the Asian Development Bank.
The NAS traces roots to audit functions under the Provisional Government of the Republic of Korea and the United States Army Military Government in Korea, formalized by laws during the First Republic of Korea period and adjusted through constitutional reforms after the April Revolution and the Yushin Constitution era. Post-1987 democratization linked the NAS more closely to the Constitution of the Republic of Korea and practices influenced by the Organisation for Economic Co-operation and Development and the World Bank. Major milestones include structural reforms during the administrations of Park Chung-hee, Chun Doo-hwan, Roh Tae-woo, Kim Young-sam, Roh Moo-hyun, Lee Myung-bak, Park Geun-hye, Moon Jae-in, and Yoon Suk-yeol, each prompting amendments comparable to audit reforms in United Kingdom, United States, and Japan.
The NAS is headed by an Auditor General appointed with consultation involving the Blue House (South Korea), the National Assembly (South Korea), and legal oversight akin to arrangements seen with the Constitutional Court of Korea and the Board of Audit and Inspection (South Korea). Its internal divisions mirror typical supreme audit institutions: Departments for Financial Audit, Performance Audit, Information Technology Audit, International Cooperation, and Local Audit, engaging with counterparts like the Ministry of the Interior and Safety (South Korea), Seoul Metropolitan Government, and provincial offices such as Gyeonggi Province, Busan, and Daegu. The NAS maintains liaison offices with agencies such as the Supreme Prosecutors' Office of the Republic of Korea, the Fair Trade Commission (South Korea), and the National Police Agency (South Korea) for enforcement follow-up.
The NAS audits accounts and conducts performance audits of state ministries including the Ministry of Economy and Finance (South Korea), Ministry of Education (South Korea), Ministry of Health and Welfare (South Korea), and state-owned enterprises such as Korea Electric Power Corporation, Korean National Railroad, and Korea Land and Housing Corporation. It inspects local governments like Incheon and Gwangju, public institutions including Korea Development Institute, and quasi-governmental entities exemplified by Korea Trade-Investment Promotion Agency. The NAS also provides audit reports to the National Assembly (South Korea), refers cases to the Supreme Prosecutors' Office of the Republic of Korea, and cooperates with the Anti-Corruption and Civil Rights Commission (South Korea) on irregularities.
Audit methodologies used by NAS incorporate financial audit standards comparable to those of the International Organization of Supreme Audit Institutions and performance audit techniques influenced by the Government Accountability Office and the National Audit Office (United Kingdom). Procedures include risk assessment for entities such as Korea Land and Geospatial InformatiX Corporation, sampling and substantive testing for Korea Electric Power Corporation, IT audit procedures for systems like those at the Korean Intellectual Property Office, and forensic accounting in collaboration with the National Forensic Service (South Korea). The NAS publishes audit manuals and employs information systems analogous to those used by the European Court of Auditors and Auditor General of Canada.
The NAS operates under statutes and provisions enshrined in the Constitution of the Republic of Korea and the Act on the National Audit Office (audit-related laws subject to amendment by the National Assembly (South Korea)). Its independence is framed against executive influence through appointment procedures, budgetary arrangements, and oversight comparable to safeguards observed in the Court of Audit (Brazil), Supreme Audit Institution of India, and Board of Audit and Inspection (Japan). Disputes over jurisdiction have involved the Constitutional Court of Korea and high-profile judicial reviews referenced in cases tied to ministries such as the Ministry of Patriots and Veterans Affairs.
Notable NAS audits have probed scandals involving entities like Korea Land and Housing Corporation, Korea Electric Power Corporation, and financial incidents connected to banks including Korea Development Bank and Industrial Bank of Korea. Audits influenced parliamentary inquiries by the National Assembly (South Korea) and presidential oversight during administrations such as Roh Moo-hyun and Park Geun-hye. NAS reports have prompted prosecutions by the Supreme Prosecutors' Office of the Republic of Korea, administrative reforms in the Ministry of Education (South Korea), and policy shifts in agencies like the Ministry of Health and Welfare (South Korea) and Ministry of Trade, Industry and Energy (South Korea).
NAS budgeting is determined through appropriations linked to the National Assembly (South Korea)'s deliberations, comparable to resource allocations for bodies like the National Election Commission (South Korea) and the Constitutional Court of Korea. Human resources include auditors educated at institutions such as Seoul National University, Korea University, Yonsei University, and specialized training in cooperation with the International Organization of Supreme Audit Institutions and Asian Development Bank programs. Technical resources include data analytics, IT audit platforms, and collaboration with research centers like the Korea Development Institute and Korea Institute of Public Finance.
Critiques of NAS have come from political parties including Democratic Party of Korea and People Power Party (South Korea), academics at institutions like Korea University and Sogang University, and civil society groups such as People's Solidarity for Participatory Democracy. Controversies have involved allegations of partisan bias during audits of administrations led by figures such as Lee Myung-bak and Park Geun-hye, disputes over scope in audits affecting entities like Korea Electric Power Corporation, and legal challenges brought before the Constitutional Court of Korea and administrative courts. Debates continue on balancing independence with accountability in line with practices from the International Monetary Fund and Organisation for Economic Co-operation and Development standards.
Category:Government agencies of South Korea Category:Supreme audit institutions