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공공부문 비리 취약분야의 내부통제 운영사례 분석 : 지방자치단체 계약분야를 중심으로

공공부문 비리 취약분야의 내부통제 운영사례 분석 : 지방자치단체 계약분야를 중심으로

Material type
단행본
Personal Author
차경엽
Corporate Author
한국. 감사원. 감사연구원. 연구부, 편
Title Statement
공공부문 비리 취약분야의 내부통제 운영사례 분석 : 지방자치단체 계약분야를 중심으로 / 차경엽 ; [감사원 감사연구원 연구부 편집]
Publication, Distribution, etc
서울 :   감사원 감사연구원,   2018  
Physical Medium
114 p. : 도표 ; 26 cm
Series Statement
연구보고서 ;2018-008
ISBN
9788956912981
Bibliography, Etc. Note
참고문헌: p. 96-98
000 00000nam c2200205 c 4500
001 000045979892
005 20190405103301
007 ta
008 190405s2018 ulkd b 000c korAG
020 ▼a 9788956912981 ▼g 93350
040 ▼a 211009 ▼c 211009 ▼d 211009
074 ▼k 11-1040350-000170-01
082 0 4 ▼a 352.35 ▼2 23
085 ▼a 352.35 ▼2 DDCK
090 ▼a 352.35 ▼b 2006b ▼c 2018-008
100 1 ▼a 차경엽
245 1 0 ▼a 공공부문 비리 취약분야의 내부통제 운영사례 분석 : ▼b 지방자치단체 계약분야를 중심으로 / ▼d 차경엽 ; ▼e [감사원 감사연구원 연구부 편집]
260 ▼a 서울 : ▼b 감사원 감사연구원, ▼c 2018
300 ▼a 114 p. : ▼b 도표 ; ▼c 26 cm
490 1 0 ▼a 연구보고서 ; ▼v 2018-008
504 ▼a 참고문헌: p. 96-98
710 ▼a 한국. ▼b 감사원. ▼b 감사연구원. ▼b 연구부, ▼e
830 0 ▼a 연구보고서 (감사원 감사연구원) ; ▼v 2018-008
910 0 ▼a Republic of Korea. ▼b The Board of Audit and Inspection. ▼b Audit and Inspection Research Institute, ▼e
945 ▼a KLPA

Holdings Information

No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Main Library/Monographs(3F)/ Call Number 352.35 2006b 2018-008 Accession No. 111807427 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents

요약문 ································································································· 1
제1장 서 론 ······················································································ 11
 제1절 연구 배경 및 목적 ······································································· 11
 제2절 연구 범위 및 방법 ······································································· 13
제2장 공직비리와 내부통제의 개념 ················································ 17
 제1절 공직비리의 개념 및 발생원인 ····················································· 17
1. 공직비리의 정의 및 유형 ···································································· 17
2. 공직비리 발생 구조 및 발생원인 ························································ 20
 제2절 공직비리에 대한 통제 유형 및 수단 ··········································· 23
1. 공직비리에 대한 통제유형 ··································································· 23
2. 공직비리 방지를 위한 통제수단 ·························································· 25
 제3절 공직비리 방지를 위한 내부통제 프레임워크 ······························· 29
1. 내부통제의 개념 ··················································································· 29
2. 내부통제 모형 ······················································································ 31
3. 국내외 공공부문의 내부통제제도 ························································ 35
제3장 지자체 계약분야의 비리유형 및 내부통제 운영 현황 ········· 41
 제1절 지방자치단체 계약분야의 비리유형 ············································· 41
1. 조사 개요 ····························································································· 41
2. 계약분야별 비리 현황 및 유형 ··························································· 42
 제2절 지자체 계약분야의 업무처리 절차 및 통제 현황 ······················· 49
1. 개요 ······································································································ 49
2. 계약업무 처리단계별 통제활동 ···························································· 52
제4장 지자체 계약분야의 내부통제 운영사례 분석 ······················· 65
 제1절 내부통제 점검체계 ······································································· 65
1. 선행연구 검토 ······················································································ 65
2. 내부통제 점검을 위한 분석 틀 ··························································· 69
3. 분석대상 및 점검방법 ·········································································· 70
 제2절 내부통제의 위험요인 및 원인분석 ·············································· 72
1. 문제점 및 위험요인 ············································································· 72
2. 원인분석 ······························································································· 80
제5장 결론 및 시사점 ······································································ 91
참고문헌 ··························································································· 96
붙임 ·································································································· 99
 1. 자율적 내부통제 평가모형 ································································· 99
 2. 계약단계별 감사사례 ······································································· 100
 3. 서울시 계약분야 일상감사 점검항목 ··············································· 113
 4. 정보시스템 통제를 위한 점검항목 ·················································· 114

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