No. 13205
Promulgation Date 2015-02-03
Board of Audit and Inspection of Korea
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Extent of Application)
Article 4 (Relationship with other Acts and Subordinate Statutes)
CHAPTER II OPERATION OF SELF-AUDIT
SECTION 1 Self-Audit Organizations
Article 5 (Establishment of Self-Audit Organizations)
Article 6 (Operation of Collegial Audit Organizations)
Article 7 (Guarantee of Independence of Heads of Audit Organizations)
SECTION 2 Heads of Audit Organizations
Article 8 (Appointment of Heads of Audit Organizations)
Article 9 (Term of Office of Heads of Audit Organizations)
Article 10 (Guarantee of Status of Heads of Audit Organizations)
Article 11 (Qualifications for Heads of Audit Organizations)
Article 12 (Duties, etc. of Heads of Audit Organizations)
Article 13 (Prohibition of Holding Additional Office, etc.)
Article 14 (Class of Position of Heads of Audit Organizations)
Article 15 (Grounds for Disqualification)
SECTION 3 Auditors
Article 16 (Appointment of Auditor)
Article 17 (Grounds for Disqualification)
Article 18 (Preferential Treatment to Auditors)
CHAPTER III SELF-AUDIT ACTIVITIES
Article 19 (Formulation and Implementation of Self-Audit Plan)
Article 20 (Request for Submission of Data)
Article 21 (On-Site Audit)
Article 22 (Ordinary Audit)
Article 23 (Notification of Audit Results and Handling thereof)
Article 23-2 (Exemption from Proactive Public Administrative Responsibility)
Article 24 (Suspension of Prescription of Disciplinary Action or Reprimand)
Article 25 (Application for Reexamination, etc.)
Article 26 (Disclosure of Audit Results)
Article 27 (Participation by Outside Specialists, etc.)
Article 28 (Compilation of Budget Necessary for Audit Activities)
Article 29 (Duty of Confidentiality)
Article 30 (Cooperation among Self-Audit Organizations)
CHAPTER IV IMPROVEMENT OF AUDIT SYSTEMS
Article 31 (Establishment of Audit Activity Coordination Council)
Article 32 (Comprehensive Plans, etc. for Improvement of Audit Activities)
Article 33 (Prohibition of Overlapping Audits)
Article 34 (Consultation on Audit Plans)
Article 35 (Vicarious Performance of Audits of Board of Audit and Inspection)
Article 36 (Audit Information System)
Article 37 (Auditing Standards, etc.)
CHAPTER V SUPPORT TO SELF-AUDIT ACTIVITIES
Article 38 (Support, etc. to Self-Audit Activities by Board of Audit and Inspection)
Article 39 (Examination of Self-Audit Activities)
CHAPTER VI PENALTY PROVISIONS
Article 40 (Penalty Provisions)
Article 41 (Administrative Fines)
ADDENDA
ADDENDA <Act No. 11690, Mar. 23, 2013>
ADDENDA <Act No. 12844, Nov. 19, 2014>
ADDENDUM <Act No. 13205, Feb. 3, 2015>