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지방자치단체 자체감사기구의 감사실시 현황과 특성분석

지방자치단체 자체감사기구의 감사실시 현황과 특성분석

Material type
단행본
Personal Author
조형석
Corporate Author
한국. 감사원. 감사연구원. 연구부, 편
Title Statement
지방자치단체 자체감사기구의 감사실시 현황과 특성분석 / 조형석 ; [감사원 감사연구원 연구부 편집]
Publication, Distribution, etc
서울 :   감사원 감사연구원,   2018  
Physical Medium
107 p. ; 26 cm
Series Statement
연구보고서 ;2018-007
ISBN
9788956912974
Bibliography, Etc. Note
참고문헌: p. 106-107
000 00000nam c2200205 c 4500
001 000045979903
005 20190405131726
007 ta
008 190405s2018 ulk b 000c korAG
020 ▼a 9788956912974 ▼g 93350
040 ▼a 211009 ▼c 211009 ▼d 211009
074 ▼k 11-1040350-000169-01
082 0 4 ▼a 352.35 ▼2 23
085 ▼a 352.35 ▼2 DDCK
090 ▼a 352.35 ▼b 2006b ▼c 2018-007
100 1 ▼a 조형석
245 1 0 ▼a 지방자치단체 자체감사기구의 감사실시 현황과 특성분석 / ▼d 조형석 ; ▼e [감사원 감사연구원 연구부 편집]
260 ▼a 서울 : ▼b 감사원 감사연구원, ▼c 2018
300 ▼a 107 p. ; ▼c 26 cm
490 1 0 ▼a 연구보고서 ; ▼v 2018-007
504 ▼a 참고문헌: p. 106-107
710 ▼a 한국. ▼b 감사원. ▼b 감사연구원. ▼b 연구부, ▼e
830 0 ▼a 연구보고서 (감사원 감사연구원) ; ▼v 2018-007
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 2018-007 Accession No. 111807436 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents

요약 ······································································································ 1
제1장 서 론 ······················································································ 13
제1절 연구 배경 및 목적 ·································································· 13
제2절 연구 내용 및 대상 ·································································· 16
제3절 연구 절차 및 방법 ·································································· 19
제2장 지방자치단체 자체감사의 개관 및 실시현황 ························· 23
제1절 지방자치단체 자체감사의 법적 근거 ······································ 23
제2절 지방자치단체 자체감사의 종류 및 처분요구 ·························· 25
1. 자체감사의 종류 ················································································ 25
2. 자체감사의 처분요구 ······································································· 29
제3절 자체감사의 실시현황 ······························································· 33
제3장 지방자치단체 자체감사의 감사대상 ······································· 37
제1절 자체감사의 대상기관 ······························································· 37
제2절 자체감사의 대상사업 ······························································· 48
제3절 자체감사의 대상사무 ······························································· 53
1. 분석대상 사무의 구분기준 ································································ 53
2. 사무별 감사정도 ················································································ 54
3. 주요 사무별 세부 지적사항 ······························································ 58
제4장 지방자치단체 자체감사의 감사범위 ······································· 69
제1절 감사사항의 포괄범위 ······························································· 69
제2절 재정상 신분상 조치실적의 범위 ············································· 73
1. 재정상 조치금액의 범위 ··································································· 73
2. 신분상 조치인원의 직급 범위 ·························································· 76
제3절 감사결과 이행기간의 범위 ······················································ 78
제5장 지방자치단체 자체감사결과의 처리수준 ································ 85
제1절 처분요구서 작성의 적정성 ······················································ 85
1. 회계분야 처분요구서의 적정성 ························································· 86
2. 감찰분야 처분요구서의 적정성 ························································· 89
제2절 감사결과 처리의 적정성 ·························································· 92
1. 감사결과 처리에 대한 지적사항 현황 ·············································· 93
2. 감사결과 처리 부실 관련 주요 지적사항 사례 ································ 95
제6장 결론 및 시사점 ····································································· 103
참고문헌 ··························································································· 106

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