ÃÑ 216ÆäÀÌÁö
54ÆäÀÌÁö º»¹®½ÃÀÛ
53
2020³âÁö¹æÀçÁ¤¡¤È¸°è±Û·Î¹ú¸®Æ÷Æ®
Áö¹æÀÚÄ¡´Üü,°ø°ø½Ã¼³¿ø°¡,»ç¿ë·á°ü·Ã¹ý·Éü°è¹×Á¦µµ°³¼±»çÇ×µî
ÁÖÁ¤ºÎ¿ÍÁö¹æÁ¤ºÎ´Â»óÇ°¿ä±Ý¹×¼ºñ½º¿ä±ÝµîÀ»¼ºñ½º¿¡´ëÇѱâ±ÝÃæ´çÀ»µ½±â
SECTION1ÀçÁ¤¡¤È¸°è
À§ÇØ»ç¿ëÇÑ´Ù.ƯÁ¤ÇѼºñ½º°¡Æ¯Á¤±×·ì¿¡°ÔÇýÅÃÀ»Á¦°øÇßÀ»¶§,Á¤ºÎ´Â±×·±¼
ºñ½ºµîÀ¸·ÎºÎÅͼöÇý¸¦¹ÞÀºÁ÷Á¢ÀûÀδç»çÀڵ鿡°Ô»ç¿ë¿ä±ÝºÎ°ú¸¦°í·ÁÇؾ߸¸
ÇÑ´Ù.±×·¯³ªÁ¤ºÎ´Â»ç¾÷ÀÚ³ª°ÅÁÖÀÚÀÇÁöºÒ´É·ÂÀ»Æ÷ÇÔÇÏ¿©Á¤Ã¥ÀûÀÌÀ¯·Î´Ù¾çÇÑ
»ç¿ëÀڵ鿡°Ôº¸Á¶±ÝÀ»Á¦°øÇÑ´Ù.Àß¼³°èµÈ»ç¿ë¿ä±ÝÀºÃß°¡ÀûÀμöÀÔÃâó¿¡´ëÇÑ
Çʿ並°¨¼Ò½ÃÄÑÁÙ»Ó¸¸¾Æ´Ï¶ó¼ºñ½ºÀÇÈ¿À²¼ºÀ»ÃËÁø½ÃŲ´Ù.
À繫°ø¹«¿ø¿¬ÇÕȸ(Government Finance Officers Association, GFOA)´Â Á¤ºÎ
ÀÇÀçȿͼºñ½ºµî¿¡´ëÇѱâ±ÝÁ¶¼ºÀǹæ¹ýÀ¸·Î½á¿ä±Ý¡¼ö¸¦Áö¿øÇÑ´Ù.¿ä±Ý¼³
Á¤ ÀýÂ÷¿Í °ü·ÃÇÏ¿© À繫°ø¹«¿ø¿¬ÇÕȸ´Â Á¤ºÎ°¡ ÇØ¾ß ÇÒ ´ÙÀ½ÀÇ »çÇ×À» ±ÇÀåÇÑ´Ù.
SECTION2°è¾àSECTION3°øÀ¯Àç»ê
ù°, ±¸Ã¼ÀûÀÎ »óÇ°¿ä±Ý°ú ¼ºñ½º¿ä±Ý¿¡ ½ÇÇà Àü¿¡ ÁذŹý°ú ¹ý±Ô¸¦ °í·ÁÇØ¾ß ÇÑ
´Ù.µÑ°,¿ä±Ý°ú°ü·ÃµÈ°ø½ÄÀûÀÎÁ¤Ã¥µéÀ»Ã¤ÅÃÇؾßÇÑ´Ù.¼Â°,¿ä±Ý¼³Á¤À»À§ÇÑ
±âÁØÀ»Á¦°øÇϱâÀ§Çؼ¼ºñ½ºÁ¦°øÀÇÃѺñ¿ëÀ»°è»êÇؾßÇÑ´Ù.³Ý°,¹°°¡»ó½Â¹×
±âŸºñ¿ëÁõ°¡,ºñ¿ëȸº¹ÀÇÀûÇÕ¼º,¼ºñ½ºÀÇ»ç¿ë,±×¸®°íÇöÀçºÎ°úÀ²¿¡´ëÇÑ°æÁ¦
Àû¿µÇâ°ú°°Àº¿äÀεéÀ»±â¹ÝÀ¸·ÎÁÖ±âÀûÀ¸·Î¿ä±Ý¿¡´ëÇØ°ËÅäÇÏ°í¾÷µ¥ÀÌÆ®Çؾß
ÇÑ´Ù.´Ù¼¸Â°,¿ä±ÝÀ̼ºñ½º¸¦Á¦°øÇÔ¿¡ÀÖ¾î¹Ì·¡ºñ¿ëÀ»¿¹ÃøÇϴ°ÍÀ»È®½ÇÈ÷ÇÏ
±âÀ§ÇØÀå±â¿¹ÃøÀ»»ç¿ëÇؾßÇÑ´Ù.¸¶Áö¸·À¸·Î´ëÁß¿¡°Ô¿ä±Ý¿¡´ëÇÑÁ¤º¸¸¦Á¦°ø
ÇؾßÇÑ´Ù.
¿ø°¡È¸¼ö¿Í°ü·ÃÇÏ¿©Áö¿ªÁ¤ºÎ¿¡´ëÇÑÁ¤Ã¥ÀÌÁ¸ÀçÇÏ´ÂÁö¿¡´ëÇÏ¿©»ìÆ캸¸é´ÙÀ½
°ú°°´Ù.°ü·ÃÁ¤Ã¥ÀÌÀִ°æ¿ì±×°ÍÀºÁÖ±âÀûÀ¸·Î°ËÅäµÇ¾î¾ßÇϸç,¾ø´Â°æ¿ìÁ¤
Ã¥Àº ¹Ýµå½Ã ¿ø°¡È¸¼öÀÇ ÁÖ¿ä ¿øÄ¢À» Âø¼öÇϱâ ÀÇÇØ ¸¸µé¾îÁö°í ¹ßÀüµÇ¾î¾ß ÇÑ´Ù.
°øÅëÀûÀ¸·Î¿»·Î¿ìºÏ(YellowBook)°ú±×¸°ºÏ(GreenBook)À¸·Î°£ÁֵǴ¿¬¹æÁ¤
ºÎ³»ºÎ°ü¸®¸¦À§ÇÑÁ¤ºÎ°¨»ç±âÁØ°ú°ü·ÃÇѺñ¿ëÁöħ°úÁöħ¼ÀÇÂü°í¸ñ·ÏÀººñ¿ë
5)
ÃßÁ¤Áöħ°úÀÌ¿ë°¡´ÉÇÑÃâ󸦴ã°íÀÖ´Ù.
Áö±Ý±îÁö¹ÌÁö¹æ¹×Áö¿ªÁ¤ºÎÀÇ°ø°ø½Ã¼³¹×¼ºñ½º¿¡´ëÇÑ¿ø°¡ºÐ¼®°ú»ç¿ë¿ä±Ý
°á·Ð
»êÃâ¹æ½Ä¿¡´ëÇѳ»¿ëÀ»´Ù·ç¾ú´Ù.´º¿åÁÖ³»ÀÇÀ̸®Ä«¿îƼ¿Í¹öÆȷνÃÀÇ»ç·Êµî
À» »ìÆ캸¾Ò´Ù. ÁÖÁ¤ºÎ¸¦ ºñ·ÔÇÏ¿© Áö¹æÁ¤ºÎ´Â Áö¿ª °ÅÁÖÀÚµéÀÇ »îÀÇ ÁúÀû Çâ»ó°ú
5) Comptroller General of the United States, Government Auditing Standards: January 2007
Revision, GAO-07-162G/ GAO, Standards for Internal Control in the Federal Government:
Exposure Draft, GAO/AIMD-98-21.3.1
2020³âÁö¹æÀçÁ¤¡¤È¸°è±Û·Î¹ú¸®Æ÷Æ®
Áö¹æÀÚÄ¡´Üü,°ø°ø½Ã¼³¿ø°¡,»ç¿ë·á°ü·Ã¹ý·Éü°è¹×Á¦µµ°³¼±»çÇ×µî
ÁÖÁ¤ºÎ¿ÍÁö¹æÁ¤ºÎ´Â»óÇ°¿ä±Ý¹×¼ºñ½º¿ä±ÝµîÀ»¼ºñ½º¿¡´ëÇѱâ±ÝÃæ´çÀ»µ½±â
SECTION1ÀçÁ¤¡¤È¸°è
À§ÇØ»ç¿ëÇÑ´Ù.ƯÁ¤ÇѼºñ½º°¡Æ¯Á¤±×·ì¿¡°ÔÇýÅÃÀ»Á¦°øÇßÀ»¶§,Á¤ºÎ´Â±×·±¼
ºñ½ºµîÀ¸·ÎºÎÅͼöÇý¸¦¹ÞÀºÁ÷Á¢ÀûÀδç»çÀڵ鿡°Ô»ç¿ë¿ä±ÝºÎ°ú¸¦°í·ÁÇؾ߸¸
ÇÑ´Ù.±×·¯³ªÁ¤ºÎ´Â»ç¾÷ÀÚ³ª°ÅÁÖÀÚÀÇÁöºÒ´É·ÂÀ»Æ÷ÇÔÇÏ¿©Á¤Ã¥ÀûÀÌÀ¯·Î´Ù¾çÇÑ
»ç¿ëÀڵ鿡°Ôº¸Á¶±ÝÀ»Á¦°øÇÑ´Ù.Àß¼³°èµÈ»ç¿ë¿ä±ÝÀºÃß°¡ÀûÀμöÀÔÃâó¿¡´ëÇÑ
Çʿ並°¨¼Ò½ÃÄÑÁÙ»Ó¸¸¾Æ´Ï¶ó¼ºñ½ºÀÇÈ¿À²¼ºÀ»ÃËÁø½ÃŲ´Ù.
À繫°ø¹«¿ø¿¬ÇÕȸ(Government Finance Officers Association, GFOA)´Â Á¤ºÎ
ÀÇÀçȿͼºñ½ºµî¿¡´ëÇѱâ±ÝÁ¶¼ºÀǹæ¹ýÀ¸·Î½á¿ä±Ý¡¼ö¸¦Áö¿øÇÑ´Ù.¿ä±Ý¼³
Á¤ ÀýÂ÷¿Í °ü·ÃÇÏ¿© À繫°ø¹«¿ø¿¬ÇÕȸ´Â Á¤ºÎ°¡ ÇØ¾ß ÇÒ ´ÙÀ½ÀÇ »çÇ×À» ±ÇÀåÇÑ´Ù.
SECTION2°è¾àSECTION3°øÀ¯Àç»ê
ù°, ±¸Ã¼ÀûÀÎ »óÇ°¿ä±Ý°ú ¼ºñ½º¿ä±Ý¿¡ ½ÇÇà Àü¿¡ ÁذŹý°ú ¹ý±Ô¸¦ °í·ÁÇØ¾ß ÇÑ
´Ù.µÑ°,¿ä±Ý°ú°ü·ÃµÈ°ø½ÄÀûÀÎÁ¤Ã¥µéÀ»Ã¤ÅÃÇؾßÇÑ´Ù.¼Â°,¿ä±Ý¼³Á¤À»À§ÇÑ
±âÁØÀ»Á¦°øÇϱâÀ§Çؼ¼ºñ½ºÁ¦°øÀÇÃѺñ¿ëÀ»°è»êÇؾßÇÑ´Ù.³Ý°,¹°°¡»ó½Â¹×
±âŸºñ¿ëÁõ°¡,ºñ¿ëȸº¹ÀÇÀûÇÕ¼º,¼ºñ½ºÀÇ»ç¿ë,±×¸®°íÇöÀçºÎ°úÀ²¿¡´ëÇÑ°æÁ¦
Àû¿µÇâ°ú°°Àº¿äÀεéÀ»±â¹ÝÀ¸·ÎÁÖ±âÀûÀ¸·Î¿ä±Ý¿¡´ëÇØ°ËÅäÇÏ°í¾÷µ¥ÀÌÆ®Çؾß
ÇÑ´Ù.´Ù¼¸Â°,¿ä±ÝÀ̼ºñ½º¸¦Á¦°øÇÔ¿¡ÀÖ¾î¹Ì·¡ºñ¿ëÀ»¿¹ÃøÇϴ°ÍÀ»È®½ÇÈ÷ÇÏ
±âÀ§ÇØÀå±â¿¹ÃøÀ»»ç¿ëÇؾßÇÑ´Ù.¸¶Áö¸·À¸·Î´ëÁß¿¡°Ô¿ä±Ý¿¡´ëÇÑÁ¤º¸¸¦Á¦°ø
ÇؾßÇÑ´Ù.
¿ø°¡È¸¼ö¿Í°ü·ÃÇÏ¿©Áö¿ªÁ¤ºÎ¿¡´ëÇÑÁ¤Ã¥ÀÌÁ¸ÀçÇÏ´ÂÁö¿¡´ëÇÏ¿©»ìÆ캸¸é´ÙÀ½
°ú°°´Ù.°ü·ÃÁ¤Ã¥ÀÌÀִ°æ¿ì±×°ÍÀºÁÖ±âÀûÀ¸·Î°ËÅäµÇ¾î¾ßÇϸç,¾ø´Â°æ¿ìÁ¤
Ã¥Àº ¹Ýµå½Ã ¿ø°¡È¸¼öÀÇ ÁÖ¿ä ¿øÄ¢À» Âø¼öÇϱâ ÀÇÇØ ¸¸µé¾îÁö°í ¹ßÀüµÇ¾î¾ß ÇÑ´Ù.
°øÅëÀûÀ¸·Î¿»·Î¿ìºÏ(YellowBook)°ú±×¸°ºÏ(GreenBook)À¸·Î°£ÁֵǴ¿¬¹æÁ¤
ºÎ³»ºÎ°ü¸®¸¦À§ÇÑÁ¤ºÎ°¨»ç±âÁØ°ú°ü·ÃÇѺñ¿ëÁöħ°úÁöħ¼ÀÇÂü°í¸ñ·ÏÀººñ¿ë
5)
ÃßÁ¤Áöħ°úÀÌ¿ë°¡´ÉÇÑÃâ󸦴ã°íÀÖ´Ù.
Áö±Ý±îÁö¹ÌÁö¹æ¹×Áö¿ªÁ¤ºÎÀÇ°ø°ø½Ã¼³¹×¼ºñ½º¿¡´ëÇÑ¿ø°¡ºÐ¼®°ú»ç¿ë¿ä±Ý
°á·Ð
»êÃâ¹æ½Ä¿¡´ëÇѳ»¿ëÀ»´Ù·ç¾ú´Ù.´º¿åÁÖ³»ÀÇÀ̸®Ä«¿îƼ¿Í¹öÆȷνÃÀÇ»ç·Êµî
À» »ìÆ캸¾Ò´Ù. ÁÖÁ¤ºÎ¸¦ ºñ·ÔÇÏ¿© Áö¹æÁ¤ºÎ´Â Áö¿ª °ÅÁÖÀÚµéÀÇ »îÀÇ ÁúÀû Çâ»ó°ú
5) Comptroller General of the United States, Government Auditing Standards: January 2007
Revision, GAO-07-162G/ GAO, Standards for Internal Control in the Federal Government:
Exposure Draft, GAO/AIMD-98-21.3.1
54ÆäÀÌÁö º»¹®³¡
¸Þ´º
ÇöÀç Æ÷Ä¿½ºÀÇ ¾Æ·¡³»¿ëµéÀº µ¿ÀÏÇÑ ÄÁÅÙÃ÷¸¦ °¡Áö°í ÆäÀÌÁö³Ñ±è È¿°ú¹× ½Ã°¢Àû È¿°ú¸¦ Á¦°øÇÏ´Â ÆäÀÌÁöÀ̹ǷΠ½ºÅ©¸°¸®´õ »ç¿ëÀÚ´Â ¿©±â±îÁö¸¸ ³¶µ¶ÇϽðí À§ÀÇ ÆäÀÌÁöÀ̵¿ ¸µÅ©¸¦ »ç¿ëÇÏ¿© ´ÙÀ½ÆäÀÌÁö·Î À̵¿ÇϽñ⠹ٶø´Ï´Ù.