The Korea Local Administration Review

This study intends to find out the way to alleviate the passive behavior of local public officials through the enhancement of local government audit.
The findings, which come from the analysis of local audit activities, are as follows: 1) Organizational independence and CAE(Chief Audit Executive)’s position have been strengthened. 2) Nonaudit activities, like pre-inspection, consulting, etc., are growing. 3) A low percentage of performance audits has limited the value of IAO(Internal Audit Organization). 4) The performance of the verification of best practices and the operation of immunity regulation didn't come up to our expectation.
The strategy to enhance internal audit function could be two-fold: 1) Long-term strategy covering the establishment of accountability system, the transition of the function of internal audit, and the change of audit approach. 2) Mid & Short-term strategy including the expansion of performance audit and mixed audit, collaborative governance among stakeholders, and the provision of nonaudit activities to promote assertive behaviors.
 
□ Keywords: assertive behavior, local government audit, internal audit, the added-value of audit