No. 4937
Promulgation Date 1995-01-05
Board of Audit and Inspection of Korea
ALL
CHAPTER Ⅰ ORGANIZATION
SECTION 1 General Provisions
Article 1 (Purpose)
Article 2 (Status)
Article 3 (Composition)
Article 4 (Chairman)
SECTION 2 COMMISSIONERS
Article 5 (Appointment and Remuneration)
Article 6 (Term of Office and Age Limit)
Article 7 (Qualification for Appointment)
Article 8 (Security of Status)
Article 9 (Prohibition of Concurrently Holding Other Offices)
Article 10 (Prohibition of Political Activities)
SECTION 3 Council of Commissioners
Article 11 (Chairman and Decision)
Article 12 (Matters for Decision)
Article 12-2 (Subcommittees)
Article 13 (Preparation of Matters to Deliberate)
Article 13-2 (Right of Interested Parties to State Opinion)
Article 14 (Witness and Expert Witness)
Article 15 (Exclusion of Commissioner)
SECTION 4 Secretariat
Article 16 (Function and Organization)
Article 17 (Personnel)
Article 18 (Appointment and Dismissal of Personnel)
Article 18-2 (Establishment of Disciplinary Committee)
Article 19 (Secretary-General and Deputy Secretary-General)
SECTION 5 Audit and Inspection Training Center
Article 19-2 (Function and Organization)
Article 19-3 (Personnel)
CHAPTER Ⅱ POWERS
SECTION 1 General Provisions
Article 20 (Functions)
SECTION 2 Confirmation of Settlement of Accounts and Scope of Audit and Inspection of Accounts
Article 21 (Confirmation of Settlement of Accounts)
Article 22 (Matters Subject to Obligatory Audit)
Article 23 (Matters Subject to Optional Audit)
SECTION 3 Scope of Inspection of Duties
Article 24 (Matters Subject to Inspection)
SECTION 4 Method of Audit and Inspection
Article 25 (Presentation of Account Statement, etc.)
Article 26 (Inspection Based on Papers and On-the-Spot Inspection)
Article 27 (Appearance for Answer, Presentation of Papers, Sealing, etc.)
Article 28 (Omission of Inspection)
SECTION 5 Notification and Cooperation
Article 29 (Notification of Crimes, Loss and Damages)
Article 30 (Cooperation of Related Agencies)
Article 30-2 (Support, etc. of Self-Inspection)
SECTION 6 Disposition of Inspection Results
Article 31 (Judgment on Liability for Compensation, etc.)
Article 32 (Request for Disciplinary Action)
Article 33 (Request for Correction)
Article 34 (Request for Improvement)
Article 34-2 (Recommendation, etc.)
Article 35 (Accusation)
SECTION 7 Review
Article 36 (Request for Review)
Article 37 (Method of Request for Review)
Article 38 (Disposition of Request for Review)
Article 39 (Review Ex Officio)
Article 40 (Effect of Review)
SECTION 8 Report of Inspection
Article 41 (Matters to be Included in Report of Inspection)
Article 42 (Occasional Reports)
CHAPTER Ⅲ REQUEST FOR EXAMINATION
Article 43 (Request for Examination)
Article 44 (Period of Exclusion)
Article 45 (Inquiry of Request for Examination)
Article 46 (Decision on Request for Examination)
Article 46-2 (Relation with Administrative Litigation)
Article 47 (Measures by Related Agency)
Article 48 (Principle not to Decide on Same Matter Twice)
CHAPTER Ⅳ SUPPLEMENTARY PROVISIONS
Article 49 (Expression of Opinions, etc. on Acts and Subordinate Statutes, etc. Relating to Accounting)
Article 50 (Request for Cooperation to Persons Other than Agency Subject to Inspection)
Article 50-2 (Vicarious Execution of Inspection Affairs)
Article 51 (Penal Provisions)
Article 52 (Board of Audit and Inspection Regulations)
ADDENDA
ADDENDA<Act No. 2245, Dec. 31, 1970>
ADDENDA<Act No. 2446, Jan. 25, 1973>
ADDENDA<Act No. 4937, Jan. 5, 1995>