ENFORCEMENT DECREE OF THE ACT ON PUBLIC SECTOR AUDITS
Presidential Decree No. 22249, jun. 30, 2010
Amended by Presidential Decree No. 23063, Aug. 3, 2011
Presidential Decree No. 23277, Nov. 1, 2011
Presidential Decree No. 24314, Jan. 16, 2013
Presidential Decree No. 24315, Jan. 16, 2013
Presidential Decree No. 24425, Mar. 23, 2013
Presidential Decree No. 25257, Mar. 18, 2014
Presidential Decree No. 25532, Aug. 6, 2014
Presidential Decree No. 26241, May 18, 2015
Presidential Decree No. 29764, May 14, 2019
The purpose of this Decree is to prescribe matters delegated from the Act on Public Sector Audits and matters necessary for the enforcement thereof.
| Article 2 (Scope of Central Administrative Agencies) |
"Agencies prescribed by Presidential Decree" in subparagraph 2 of Article 2 of the Act on Public Sector Audits (hereinafter referred to as the "Act") means the Office for Government Policy Coordination, the Nuclear Safety and Security Commission, and the National Agency for Administrative City Construction. <Amended on Aug. 3, 2011; Mar. 23, 2013; Mar. 18, 2014>
| Article 3 (Scope of Public Institutions) |
| (1) | "Institutions or organizations prescribed by Presidential Decree" in subparagraph 4 of Article 2 of the Act means the following institutions or organizations: |
| 2. | Corporations in which the State or a local government has contributed at least half the capital: Provided, That excluded herefrom are corporations the prescribed number of employees of which is fewer than one hundred; |
| 3. | Institutions or organizations prescribed to undergo audits by the Board of Audit and Inspection of Korea pursuant to other Acts; |
| 4. | Other institutions or organizations designated by the Board of Audit and Inspection of Korea, in consideration of duties in their charge, the size of budget, probability of corrupt practices occurring, and other similar matters, from among the institutions subject to audit conducted by the Board of Audit and Inspection of Korea under Article 23 of the Board of Audit and Inspection Act: Provided, That excluded herefrom are institutions or organizations, the prescribed number of employees of which is fewer than one hundred. |
| (2) | Where the Board of Audit and Inspection of Korea designates a public institution pursuant to paragraph (1) 4, it shall notify (including notification using an information and communications network under the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc.; hereinafter the same shall apply) the head of the relevant public institution and the competent agency having jurisdiction over the affairs of the relevant public institution (hereinafter referred to as "competent agency") of its designation, respectively, and shall disclose its designation via its Internet website, etc. |
| (3) | The head of the competent agency may submit his or her opinion on the designation of the public institution under paragraph (1) 4 to the Board of Audit and Inspection of Korea. |
| (4) | The prescribed number of employees under paragraph (1) 2 and 4 and the prescribed number of employees under subparagraph 4 of Article 2 of the Act shall be based on December 31 of the preceding year. |
| (5) | Where the prescribed number of employees referred to in paragraph (4) has been changed to fewer than or at least one hundred, the head of a competent agency shall notify the Board of Audit and Inspection of Korea of the prescribed number of employees of a relevant institution or organization by January 31. |
| Article 4 (Composition, Operation, etc. of Collegial Audit Organizations) |
| (1) | The chairperson of a collegial audit system Article 5 (2) of the Act (hereinafter referred to as the "collegial audit organization") shall represent the collegial audit organization and administer its affairs. |
| (2) | Where the chairperson is unable to perform his or her duties due to unavoidable circumstances, a member who has served as a member for the longest period shall act for the chairperson: Provided, That where at least two persons have served for the same period, a senior shall act for him or her. |
| (3) | The collegial audit organization shall hold its meetings with the attendance of a majority of enrolled members and pass resolutions with the concurrent vote of a majority of the members present. |
| (4) | In addition to matters provided in paragraphs (1) through (3), matters necessary for the operation of the collegial audit organization shall be prescribed by the heads of central administrative agencies, local governments, and public institutions (hereinafter referred to as "central administrative agency, etc.") after hearing the opinion of the collegial audit organization: Provided, That where the collegial audit organization is a public institution established independently from the executive branch of the relevant agency, the collegial audit organization shall prescribe necessary matters. |
| Article 5 (Composition, etc. of Audit Advisory Committee) |
| (1) | The head of a central administrative agency, etc. (in cases of a public institution, the head of an audit organization of which is established independently from the executive branch of such public institution, referring to the head of the audit organization; hereafter the same shall apply in this Article) may establish an audit advisory committee (hereinafter referred to as the "advisory committee") in the relevant agency after hearing the opinion of the head of the audit organization to gather professional and diverse consensus concerning self-audit pursuant to Article 5 (3) of the Act. |
| (2) | The advisory committee shall be composed of not more than 15 non-standing members, including one chairperson, and civilian committee members shall hold a majority of seats in the advisory committee. <Amended on May 18, 2015> |
| (3) | The head of the relevant central administrative agency, etc. shall commission members of the advisory committee from among those who have extensive knowledge and experience in conducting audit, and the chairperson shall be elected by and from among its members of the advisory committee. |
| (4) | The term of office of members of the advisory committee shall be two years, and members may serve one further term only: Provided, That where there is a vacancy in the advisory committee, the term of office of a member who has filled the vacancy shall be the remainder of his or her predecessor's term. |
| (5) | No member of the advisory committee shall consult on any of the following: |
| 1. | Matters related to any of the members of the advisory committee; |
| 2. | Matters related to a person who is or was a relative referred to in Article 777 of the Civil Act of any of the members of the advisory committee. |
| (6) | The head of a central administrative agency, etc. may pay allowances, travel expenses, and other necessary expenses to members who attend meetings of the advisory committee within budgetary limits. |
| (7) | The head of a central administrative agency, etc. may appoint an administrative secretary from among public officials or employees under his or her jurisdiction to conduct affairs of the advisory committee. |
| (8) | In addition to matters provided by this Decree, matters necessary for the composition, operation, etc. of the advisory committee shall be prescribed by the head of a central administrative agency, etc. |
| Article 6 (Qualifications of Head of Audit Organization exclusively in Charge of Self-Audit) |
"A person who has qualifications prescribed by Presidential Decree" in Article 11 (1) 6 of the Act means any of the following persons: <Amended on Aug. 3, 2011; Nov. 1, 2011> | (a) | A person who has any of qualification certificates, and meets experience criteria, eligible for a career-competitive examination, etc. for appointment of experienced persons to Grade V, listed in attached Tables 7 and 8 of the Decree on Examinations for Appointment of Public Officials, related to the duties administered by the relevant agency that intends to appoint the head of its audit organization, and; |
| (b) | A person who has any of qualification certificates, and meets experience criteria experience, and eligible for the appointment, provided for in the main body, excluding the subparagraphs, and proviso to Article 27 (2) of the Local Public Officials Act, as a public official of Grade V in accordance with municipal ordinances and rules, related to the duties administered by the relevant agency that intends to appoint the head of its audit organization, ; |
| 2. | A public official who holds the position of Grade V or higher, or a position equivalent thereto as at the time he or she is appointed, who has been in charge of audit-related duties for at least one year and duties related to technology, public health, tax affairs, environment, etc. for at least ten years, in a national agency or local government; |
| 3. | A person who is acknowledged by the head of a central administrative agency or local government which intends to appoint the head of its audit organization to have expertise in the duties administered by the relevant agency, who has been in charge of audit-related duties for at least three years and has career experience of service as a public official of Grade V or higher, or a position equivalent thereto, in a national agency, excluding any of central administrative agencies, or local government. |
| Article 7 (Qualifications for Head of Audit Organization not exclusively in Charge of Self-Audit) |
| (1) | Where the head of a central administrative agency or local government which intends to appoint the head of its audit organization appoints the head of an audit organization not exclusively in charge of self-audit established within the central administrative agency or local government pursuant to Article 11 (2) of the Act through methods of promotion and appointment, job change or transfer, he or she shall appoint a person acknowledged to have expertise in the duties administered by the relevant agency, who falls under any of the following: <Amended on Aug. 3, 2011> |
| 1. | A public official in the position of Grade V or a higher position, or a position equivalent thereto, who has been in charge of audit-related duties, for at least two years, in a national agency, local government, or public institution; |
| 2. | A public official who has qualification eligible for promotion and appointment to the position of Grade V or a higher position, or a position equivalent thereto, who has been in charge of audit-related duties, for at least two years, in a government agency, local government, or public institution. |
| (2) | Where the head of a central administrative agency or local government who intends to appoint the head of its audit organization appoints the head of an audit organization not exclusively in charge of self-audit through methods not provided in paragraph (1), he or she shall appoint a person who is acknowledged to have expertise in the duties administered by the relevant agency from among those who have qualifications eligible for appointment prescribed by related Acts and subordinate statutes or municipal ordinances and rules, such as the Decree on Examinations for Appointment of Public Officials, the Decree on Appointment of Local Public Officials. |
| Article 8 (Extent of Relationship with Duties) |
The extent of close relationship with principal duties under Article 15 (3) of the Act means cases where the duties have previously conducted by a person to be appointed as the head of an audit system in a corporation or organization for two years before retiring from the corporation or organization, are directly related to any of the following duties currently being conducted by the central administrative agency or local government to which he or she is to be appointed: | 1. | Duties directly or indirectly provide financial assistance, such as subsidies, bounties, and grants-in-aid; |
| 2. | Duties, such as authorization, permission, license, patent, and approval; |
| 3. | Duties of inspection, etc. of manufacturing methods, specifications, accounting, etc.; |
| 4. | Duties of investigation, imposition, and collection of taxes; |
| 5. | Duties for contract services, etc. for construction, services, and purchasing goods; |
| 6. | Duties of direct supervision based on Acts and subordinate statutes. |
| Article 9 (Qualifications of Auditors) |
The head of a central administrative agency or local government shall appoint, as an auditor, a person who meets any of the following requirements, who has served in the relevant agency for at least two years for which the head intends to appoint the person as an auditor, or who has been in charge of audit-related duties for at least two years in another national agency, local government, or public institution: <Amended on Aug. 3, 2011; Jan. 16, 2013>
| 1. | A person who has a qualification certificate necessary to conduct audits, such as a certified public accountant or licensed tax accountant, or holds an associate or higher degree in the field of auditing; |
| 2. | A person on whom a decoration has been conferred or who has won official commendation, as prescribed by the Awards and Decorations Act, the Exemplary Officials Regulations, the Government Official Commendation Regulations, and municipal ordinances and rules; |
| 3. | Other persons who are deemed by the head of an audit organization to have expertise, qualities, and aptitudes necessary to conduct audits. |
| Article 10 (Kinds of Self-Audits) |
The kinds of self-audits under Article 19 (2) of the Act shall be as follows: Provided, That kinds of self-audits may be differently classified depending on the characteristics of affairs of central administrative agencies, etc.: | 1. | Integrated audits: Audits conducted to inspect the lawfulness, appropriateness, etc. of overall affairs, including the main functions, main duties, organizational structure, human resource management, and budget of an agency subject to self-audit; |
| 2. | Specific audits: Audits conducted to discover causes and clarify where responsibility lies, and prepare measures for improvement by identifying problems in specific affairs, business, funds, etc.; |
| 3. | Financial audits: Audits conducted to primarily review and verify budget management situations and accounting are appropriate; |
| 4. | Performance audits: Audits conducted to primarily analyze and evaluate the economic feasibility, efficiency, and effectiveness of a specific policy, business, organizational structure, function, etc.; |
| 5. | Service audits: Audits conducted to inspect whether persons belonging to an agency subject to self-audit have violated their duties to serve, or have committed irregularities, and the actual situation of their service. |
| Article 11 (Formulation of Audit Plans) |
| (1) | Where the head of an audit organization formulates a yearly audit plan pursuant to Article 19 (2) of the Act, he or she shall include the following in the yearly audit plan: |
| 1. | Matters subject to audit; |
| 2. | Objectives and necessity of audit; |
| 3. | Kinds of audits, and agencies, or the departments thereof subject to audit; |
| 5. | Period during which an audit is conducted and the number of persons to whom conduct each audit; |
| 6. | Other matters necessary for audit. |
| (2) | Where the head of an audit organization conducts a self-audit not included in a yearly audit plan under paragraph (1), he or she shall additionally formulate an audit plan including matters under paragraph (1) 1 through 6. |
| (3) | Where the head of an audit organization deems it necessary, he or she may amend an audit plan under paragraph (1) or (2). |
| Article 12 (Giving Notification of Audit Plan to Agencies, etc. Subject to Audit) |
| (1) | The head of an audit organization shall notify the head of an agency subject to self-audit (where an agency subject to self-audit is an agency to which a self-audit organization belongs, referring to a department subject to self-audit; hereinafter the same shall apply in this Article, Article 13-2, Article 13-4, and Article 15) of significant matters in an audit plan referred to in Article 11 (1) and (2) by not later than seven days prior to the scheduled date of audit pursuant to Article 19 (2) of the Act: Provided, That the foregoing shall not apply to cases where an emergency situation that requires an immediate audit exists or it is inevitable to give satisfactory results of an audit. <Amended on Aug. 3, 2011; May 18, 2015> |
| (2) | Where the head of an audit has notified the head of an agency subject to self-audit of an audit plan pursuant to paragraph (1) and then amends the audit plan, he or she shall, without delay, notify the head of the agency subject to self-audit of the amended details. |
| Article 12-2 (Management of Personally Identifiable Information) |
[This Article Wholly Amended on Aug. 6, 2014]
| Article 13 (Ordinary Audit) |
| (1) | The head of an audit organization shall conduct an ordinary audit under Article 22 (1) of the Act (hereinafter referred to as "ordinary audit") based on documents, etc. submitted by the head of an executive department under paragraph (2): Provided, That where the head of an audit organization deems it necessary, he or she may send an auditor, etc. in charge of audit, to the site and require him or her to conduct an on-site audit. |
| (2) | The head of a department that executes major policies, etc. of an agency to which a self-audit organization belongs (hereinafter referred to as "head of an executive department") shall request the head of an audit organization to conduct ordinary audits before he or she conducts the following affairs: |
| 1. | Affairs concerning the implementation of major policies; |
| 2. | Affairs concerning the conclusion of contracts; |
| 3. | Affairs concerning budget management; |
| 4. | Other affairs which are deemed necessary by the head of a central administrative agency, etc. or the head of an audit organizations. |
| (3) | Where the head of an audit organization requested by the head of an executive department to conduct ordinary audits finds cases deemed unlawful or unreasonable as a result of ordinary audits, he or she shall notify the head of the executive department of his or her opinion on such cases. |
| (4) | The head of an executive department shall take appropriate measures in response to the opinion of the head of an audit organization under paragraph (3) and notify the head of the audit organization of the results of measures taken, and report the opinion of the head of the audit organization and the results of measures taken in response to his or her opinion to a person who has the authority to approve affairs under the subparagraphs of paragraph (2). |
| (5) | In addition to matters prescribed by this Decree, detailed matters concerning affairs subject to ordinary audit, and criteria, procedures, etc. for ordinary audit shall be prescribed by the head of a central administrative agency, etc.: Provided, That where the head of an audit organization is a public institution established independently from the executive branch of the relevant agency, the head of the audit organization shall prescribe such detailed matters. |
| Article 13-2 (Ordinary Audits upon Application) |
| (1) | The head of an agency subject to self-audit under the jurisdiction of central administrative agencies; Seoul Special Metropolitan City, Metropolitan Cities, or Dos; or the Offices of Education of Seoul Special Metropolitan City, Metropolitan Cities, Sis, or Dos may file an application with the relevant head of an audit organization for ordinary audits before he or she conducts any of the following affairs not subject to ordinary audit under Article 13 (2); |
| 1. | Duties regarding regulations, including authorization and permission; |
| 2. | Duties regarding civil complaints caused by a difference, etc. in opinions on the interpretation of laws and subordinate legislation related to regulation; |
| 3. | Other duties deemed necessary by any of the heads of central administrative agencies, Seoul Special Metropolitan City, Metropolitan Cities, and Dos; or the Offices of Education of Seoul Special Metropolitan City, Metropolitan Cities, Sis, and Dos for the improvement, etc. of regulation; |
| (2) | The head of an audit organization, in receipt of an application for ordinary audit filed by the head of any agency subject to self-audit under paragraph (1) shall notify his or her appropriate opinions on the handling of the affairs subject an ordinary audit. |
| (3) | Article 13 (1) and (4) shall apply mutatis mutandis to methods for conduction of ordinary audits pursuant to paragraph (1) and reporting, etc. of the results of measures taken after an ordinary audit. In such cases, “the head of an executive department” shall be construed as “the head of an agency subject to self-audit”. |
| (4) | Except as prescribed in this Article, each of the heads of central administrative agencies; Seoul Special Metropolitan City, Metropolitan Cities, or Dos; or Offices of Education of Seoul Special Metropolitan City, Metropolitan Cities, or Dos shall determine detailed matters on affairs subject to ordinary audit, criteria, procedures, for ordinary audit upon application. |
[This Article Newly Inserted on May 18, 2015]
| Article 13-3 (Criteria for Exemption from Responsibility for Proactive Public Administration) |
| (1) | A person subject to self-audit who intends to be exempted from taking responsibility for proactive public administration pursuant to Article 23-2 of the Act shall meet all the following requirements: <Amended on May 14, 2019> |
| 1. | That work results of a person subject to self-audit shall be produced for the public interests, such as improvement of unreasonable regulations, and promotion, etc. of projects for the public interests; |
| 2. | That a person subject to self-audit shall have proactively conducted affairs subject to self-audit; |
| 3. | Deleted; <on Dec. 14, 2019> |
| 4. | That there shall not be any intentional act or gross negligence on the activities of a person subject to self-audit. |
| (2) | In applying the requirement referred to in paragraph (1) 4, where deemed the person subject to self-audit has produced work results meeting all the following requirements, it shall be presumed that there is no intentional act or gross negligence in such person’s activities: |
| 1. | That the person subject to self-audit does not have any specific interest in work results subject to self-audit; |
| 2. | There must have been no significant procedural defects while processing the related business; |
| 3. | Deleted; <on Dec. 14, 2019> |
| 4. | Deleted; <on Dec. 14, 2019> |
[This Article Newly Inserted on May 18, 2015]
| Article 13-4 (Operating Procedures for Exemption from Taking Responsibility for Proactive Administration) |
| (1) | The head of an agency, or a person, subject to self-audit intends to be exempted from taking responsibility for proactive administration pursuant to Article 23-2 shall submit to the head of an self-audit organization the application for exemption from responsibility for proactive administration in attached form No. 1, along with evidential data, etc. to clarify the reason for applying for exemption from responsibility for proactive administration after the completion of self-audit. |
| (2) | The head of the audit organization, in receipt of the application for exemption from responsibility pursuant to paragraph (1) shall make a decision for exemption from responsibility when deemed a reason therefor exists and reflect such decision in processing of the results of self-audit. |
| (3) | After ex officio examination of matters pointed out as a result of self-audit, the head of the audit organization may determine exemption from responsibility without an application for exemption from responsibility referred to in paragraph (1) where deemed requirements for exemption from taking responsibility for proactive administration were met under Article 23-2; |
| (4) | When the head of the audit organization determines exemption from responsibility pursuant to paragraph (2) or (3), he or she shall notify the head of the agency subject to self-audit of such fact without delay. In which case exemption from responsibility is determined pursuant to paragraph (2), the applicant for exemption from responsibility shall be notified thereof. |
| (5) | When the head of the audit organization makes a decision to indemnify it pursuant to paragraph (2) or (3), he or she shall notify the auditor within 10 days after the end of each quarter. |
| (6) | In addition to the matters specified in paragraphs (1) through (5), details on the operation procedure for the exemption from active administration and the handling of results, etc., shall be determined by the head of the central administrative agency, etc. with the opinion of the head of the audit organization: Provided, That where a public institution in which the head of the audit organization is established independently of the executive agency of the relevant institution, the head of the audit organization makes a decision. |
[This Article Newly Inserted on May 18, 2015]
| Article 14 (Notification, etc. of Commencement of Investigation) |
Where the head of a central administrative agency, etc. is the same as the head of an agency subject to self-audit on a specific case under Article 24 (1) of the Act, if the head of a self-audit organization reports the commencement of an investigation into a specific case or the completion of such investigation to the head of a central administrative agency, etc. in writing, the head of the self-audit organization shall be deemed to have notified the head of the central administrative agency, etc. of the commencement and completion of the investigation under Article 24 (1) of the Act, respectively.
| Article 15 (Examination, Settlement, etc. of Cases Requiring Reexamination) |
| (1) | Where the head of an agency subject to self-audit applies for reexamination pursuant to Article 25 (1) of the Act, he or she shall submit an application for reexamination in attached form 2 to the head of a central administrative agency, etc. <Amended on Aug. 3, 2011; May 18, 2015> |
| (2) | Where an application falls under any of the following, the head of a central administrative agency, etc. shall reject such application for reexamination pursuant to Article 25 (3) of the Act: |
| 1. | Where a case is ineligible for application for reexamination or an applicant is ineligible to apply for reexamination; |
| 2. | Where the period for applying reexamination has expired; |
| 3. | Where the case has already reexamined in accordance with an application for reexamination; |
| 4. | Where the case has already been decided through an administrative appeal (including a special administrative appeal under other Acts), request for examination, litigation, etc.; |
| 5. | Where a case fails to meet other requirements and procedures related to reexamination prescribed by the Act and this Decree. |
| (3) | In cases under paragraph (2) 5, where the head of a central administrative agency, etc. in receipt of an application for reexamination deems a revision acceptable, he or she may require an applicant to make a revision within an appropriate prescribed period. Where the applicant has made a revision during such period, he or she shall be deemed to have applied for lawful reexamination from the beginning: Provided, That where the applicant has failed to make a revision within a prescribed period, the head of the central administrative agency, etc. shall reject an application for reexamination. |
| (4) | Where the head of a central administrative agency, etc. has settled a case requiring reexamination pursuant to Article 25 (3) and (4) of the Act, he or she shall, without delay, notify the head of an agency subject to self-audit who has applied for reexamination of the settlement of such case in writing. |
| (5) | The head of an agency subject to self-audit who has applied for reexamination may withdraw his or her application in writing before the head of a central administrative agency, etc. settles a case requiring reexamination. |
| (6) | Where the head of a central administrative agency, etc. deems it necessary to amend or revoke audit results, notification of which has been made pursuant to Article 23 of the Act after his or her reexamination thereof by virtue of his or her office, he or she may reexamine such audit results by virtue of his or her office and amend or revoke them. |
| Article 16 (Allowances, etc. to Auditors, etc.) |
| (1) | The head of a central administrative agency, etc. may pay allowances to the head of an audit organization and auditors within budgetary limits, as prescribed by the Regulations concerning Allowances, etc. for Public Officials, the Regulations concerning Allowances, etc. for Local Public Officials, or the articles of incorporation, pursuant to Article 28 (2) of the Act. |
| (2) | The head of a central administrative agency, etc. may reimburse expenses incurred in conducting self-audits, such as travel expenses and expenses incurred in collecting data in advance, to the head of an audit organization and auditors within budgetary limits pursuant to Article 28 (2) of the Act. |
| Article 17 (Exceptions to Prohibition of Overlapping Audits) |
"Cases prescribed by Presidential Decree, such as where new facts have been found or important matters have been omitted" in Article 33 of the Act means cases falling under any of the following: | 1. | Where new evidence or fact has been found; |
| 2. | Where the forgery or falsification of audit evidence documents, etc. has been proved; |
| 3. | Where important matters that may have an effect on the audit results have been omitted. |
| Article 18 (Consultation, etc. on Audit Plan) |
| (1) | Where the head of a central administrative agency, etc. has formulated an audit plan under Article 11 (1) and (2), he or she shall immediately notify the Board of Audit and Inspection of Korea of the audit plan in order to consult on the audit plan with the Board of Audit and Inspection of Korea pursuant to Article 34 (1) of the Act. The foregoing shall also apply to cases where he or she has amended significant matters, such as matters subject to audit, agencies and institutions subject to audit, the scope of audit and the timing for audit, in the audit plan already formulated |
| (2) | Where necessary for self-auditing on weak areas etc. in relation to affairs of the central administrative agency, etc., the Board of Audit and Inspection of Korea may suggests its opinion on the formulation of an audit plan under Article 11 or the audit plan of which it has been notified pursuant to paragraph (1) to the head of the central administrative agency, etc. or hold meetings attended by the heads, etc. of related audit organizations, etc. |
| Article 19 (Information Entered into or Managed by Audit Information System) |
| (1) | "Information on audit activities prescribed by Presidential Decree, such as audit plans, audit results, and implementation results" in Article 36 (2) of the Act means the following information: Provided, That information on national secrets, criminal investigations, prosecution of cases, and the support thereof, etc. shall be excluded: |
| 1. | The current status of establishment and management of self-audit organizations; |
| 2. | The current status of audit plans and audits conducted or being conducted; |
| 3. | Audit results and the results of implementation of audit recommendations; |
| 4. | Ordinary audit results; |
| 5. | History of actions taken against public officials or employees of an agency or institution to which the head of an audit system belongs (including any organ under the jurisdiction of such agency or institution), in connection with their status, such as disciplinary action, reprimand, correction, warning, and accusation; |
| 7. | Results of the discovery and dissemination of exemplary cases; |
| 8. | Other matters which are deemed necessary by the Audit Activity Coordination Council under Article 31 of the Act. |
| (2) | The details, scope, etc. of information on audit activities to be input pursuant to paragraph (1) shall be prescribed by the Board of Audit and Inspection of Korea. |
| Article 20 (Establishment and Operation of Integrated Information System) |
| (1) | Where the Board of Audit and Inspection of Korea establishes an audit information system (hereinafter referred to as the "audit information system") under Article 36 (1) of the Act, it shall develop and supply standard programs so that self-audit organizations may use the audit information system. |
| (2) | The head of each audit organization shall enter information on audit activities under Article 19 into the information system at the appropriate time shown in the attached Table. |
| (3) | The head of each audit organization shall designate a person in charge of the operation of the information system for the efficient operation thereof. |
| (4) | In addition to matters provided in paragraphs (1) through (3), matters necessary for the establishment, operation, etc. of the information system shall be prescribed by the Board of Audit and Inspection of Korea. |
ADDENDA <Presidential Decree No. 22249, Jun. 30, 2010>
Article 1 (Provisions Concerning Delegation)
This Decree shall enter into force on July 1, 2010: Provided, That Article 13 shall enter into force on July 1, 2011. Article 2 (Applicability to Notification of Commencement of Investigation and Examination, etc. of Cases Requiring Reexamination)
Articles 14 and 15 shall apply beginning with the first self-audit conducted after this Act enters into force.
ADDENDA <Presidential Decree No. 23063, Aug. 3, 2011>
This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 12-2 shall enter into force on September 30, 2011, and the provisions concerning the National Science and Technology Commission of the amended provisions of Article 2 shall enter into force on January 1, 2012.
ADDENDA <Presidential Decree No. 23277, Nov. 1, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2012. (Proviso Omitted.)
Articles 2 through 3 Omitted.
ADDENDA <Presidential Decree No. 24314, Jan. 16, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 24315, Jan. 16, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 24425, Mar. 23, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided, That the part that amends a Presidential Decree, which is promulgated before this Decree enters into force whose enforcement date has not yet arrived from among the Presidential Decrees amended pursuant to Article 6 of Addenda, shall enter into force on the enforcement date of the relevant Presidential Decree, respectively. Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 25257, Mar. 18, 2014>
This Decree shall enter into on the date of its promulgation.
ADDENDA <Presidential Decree No. 25532, Aug. 6, 2014>
This Decree shall enter into force on August 7, 2014.
ADDENDA <Presidential Decree No. 26241, Mar. 18, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Article 2 (Applicability concerning Criteria for Exemption from Taking Responsibility in Relation with Proactive Public Administration and Procedures for Operation thereof)
The amended provisions of Articles 13-3 and 13-4 shall apply to matters over which self-audit is being implemented, and matters on which notification of audit results under Article 23 (1) of the Act has not yet been made, as at the time this Act enters into force.
ADDENDA <Presidential Decree No. 29764, Mar. 14, 2019>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Article 2 (Applicability to Standards for Permission of Engaging in Acts)
The amended provisions of Article 13-5 (2) shall begin to apply from the case where it is judged whether the requirements for exemption have been met after the enforcement of this Decree.