{"id":44062,"date":"2026-10-02T16:33:28","date_gmt":"2026-10-02T20:33:28","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements\/"},"modified":"2026-10-03T01:57:55","modified_gmt":"2026-10-03T05:57:55","slug":"30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements\/","title":{"rendered":"30 Years of Performance Audit in the Board of Audit and Inspection of Korea: Development and Achievements"},"content":{"rendered":"\n

\u0627\u0644\u0645\u0624\u0644\u0641\u0648\u0646: \u0627\u0644\u0633\u064a\u062f\u0629 \u0643\u064a\u0645 \u0646\u0627\u0646\u064a\u0648\u0646\u063a\u060c \u0627\u0644\u0633\u064a\u062f \u064a\u0648\u0646 \u0633\u0648\u0646\u063a\u0648\u0648\u0646\u060c \u0627\u0644\u0633\u064a\u062f\u0629 \u0623\u0648\u0647 \u0633\u0648\u0646\u064a\u0648\u0646\u063a\u060c \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/p>\n\n\n\n

1. Introduction<\/strong><\/h2>\n\n\n\n

Performance audit aims to secure government accountability by examining the economy, efficiency, and effectiveness of government activities. Although INTOSAI established universal standards for performance audit, the specific manners of how each SAI operates, shows different developmental stages and outcomes of their performance audits are all different depending on their own historical background and political, administrative landscape.<\/p>\n\n\n\n

The Board of Audit and Inspection of Korea (BAI) is a constitutional agency1<\/a><\/sup> established in 1963 with dual function of audit and inspection. In those early years, BAI leveraged such dual functions in performing its audits that highly focused on compliance. This contributed to establishing discipline in the public sector and largely eliminating corruption. Years later, as the economic development, democratization and informatization progressed, the Korean government\u2019s operational approach shifted towards emphasizing performance. Accordingly, BAI adopted performance audit in 1994 to overcome the limitations of compliance audit and modernize its audit practices.<\/p>\n\n\n\n

Over the 31-year period from 1994 to 2024, BAI conducted a total of 4,175 audits, out of which 445 audit cases were performance audit (14 on annual average, 11% of the total). <\/p>\n\n\n\n

2. Progress of Performance Audit Evolution in BAI<\/strong><\/h2>\n\n\n\n

The development stages of performance auditing in BAI can be characterized as four phases\u2015Oversight, Insight, Deep Insight, and Foresight\u2015considering both external factors (changes in politics, economy, technology, and government operational paradigms) and internal factors (guiding philosophies of Chairs, strategic goals, and operational directions). To ensure the effective operation of performance audit, BAI has continuously reformed and advanced such foundations as legal frameworks, human resources, organizational support structure, IT technology, etc.<\/p>\n\n\n\n

Oversight (1994-2003)<\/strong><\/h3>\n\n\n\n

BAI introduced performance audit on a full scale in 1994. In 1995, it established a legal basis for performance audit by incorporating provisions on recommendations and notifications as audit results into the Board of Audit and Inspection Act. Furthermore, to enhance expertise in conducting performance audit, BAI introduced special recruitment schemes for lawyers and accountants in 1996 as well as for those experts with master\u2019s and doctoral degrees in 2000. During this period, BAI set audit objectives mostly for examining the efficiency of government operations. Thanks to its power to do both audit and inspection, BAI could achieve significant outcomes in improving public sector efficiency and preventing budget waste and fiscal leakage.<\/p>\n\n\n\n

Case Study: Implementation Status of Structural Improvement Projects for Rural and Fishing Communities (1998)<\/strong>
<\/em>
Background:<\/strong> In response to the globalization and liberalization of agriculture, the government implemented a structural reform plan for rural and fishing communities (KRW 42 trillion, about USD 40 billion, over 10 years).

Audit Findings:<\/strong> The audit identified improper subsidy payments, losses caused by project delays (appr. KRW 235 billion, about USD230 million), and shortfalls in business targets.

Implementation: <\/strong>Recollected appr. KRW 300 billion (about USD 300 million) in improper subsidies, tightened selection criteria for new operators, and integrated previously dispersed organizations responsible for agriculture and livestock-related sectors.

Impact:<\/strong> Enhanced fiscal efficiency by preventing large-scale budget waste, and improvement in speed and convenience of administrative services.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Insight (2004-2007)<\/strong><\/h3>\n\n\n\n

As the government strengthened results-based governance by introducing measures such as performance-based budgeting system, BAI shifted its operational approach toward performance audit under the banner of \u201cSystem Audit.\u201d In 2005, BAI established an operation manual on performance audit and founded the Evaluation Research Institute (ERI) as a specialized institution to supplement the expertise required for performance audit. During this period, BAI set most of its audit focuses on identifying root causes of problems to improve government systems, introduced a continuous monitoring system and conducted monitoring of policies and projects, established an electronic audit system for internal operations, and enhanced the expertise of its performance by utilizing the professional policy analysts at the ERI. <\/p>\n\n\n\n

Case Study: Status of the Social Service Job Creation Project (2007)<\/strong>
<\/em>
Background:<\/strong> 11 ministries launched 43 job programs worth KRW 1.3 trillion to meet the surging demand for social services and resolve unemployment.

Audit Findings:<\/strong> The audit identified 6 unsuitable programs by utilizing a model newly developed by the Evaluation Research Institute’s researchers, in response to criticism regarding the lack of a job suitability evaluation model.

Implementation:<\/strong> The Ministry of Planning and Budget established common wage standards and reflected them in the 2008 budget by adopting the BAI’s evaluation indicators.

Impact: <\/strong>Contributed to public livelihood stability through efforts such as income guarantees for program participants, and enhanced fiscal efficiency by building an evidence-based program evaluation system.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Deep Insight (2008- 2019)<\/strong><\/h2>\n\n\n\n

At this stage, BAI channeled its efforts toward utilizing such audit techniques as in-depth analysis and administrative data on a full scale. In line with the trend of informatization spread across the society, BAI promoted the computerization of audit works, establishing the Open Audit System (OASYS) in 2014. Furthermore, in 2018, it introduced the Best Audit and Inspection System for Rule-based Observation Network (BARON), a system that collects a wide range of public data on finance, licensing, education, etc., and then processes them into audit-ready materials for auditors, according to auditors\u2019 request. <\/p>\n\n\n\n

Case Study: Vulnerable Groups in Labor Market Employment Programs (2018)<\/strong>
<\/em>
Background: <\/strong>Overlapping support and beneficiary omissions caused by siloed operations among ministries persisted, despite a KRW 18 trillion budget.

Audit Findings:<\/strong> The audit identified a mismatch with actual demand due to improper target selection, which stemmed from blindly classifying everyone aged 55 and older as a vulnerable group.* Analyzed by utilizing large-scale administrative data, including information from the Ilmoa system, WorkNet, and National Health Insurance records.

Implementation:<\/strong> Abolished the practice of automatically classifying certain age groups as vulnerable, and revised the selection process to prioritize genuinely vulnerable populations and youth.

Impact: <\/strong>Promoted public welfare stability by increasing the participation of vulnerable groups and enhanced fiscal efficiency through data-driven analysis.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Foresight<\/strong> (2020-2024)<\/h3>\n\n\n\n

Since 2020, BAI\u2019s audits have been designed to examine the government\u2019s response systems for future risks, such as the changes in demographic structure, climate crisis, and technological innovation. BAI also established an audit planning system, which stands to help BAI have foresight on future risks by conducting professional risk analyses of so-called \u201cHigh-risk Areas\u201d. In addition, BAI established the Bureau of Audit on Strategic Issues.<\/p>\n\n\n\n

Case Study: Climate Crisis Adaptation and Response Status \u2160 (2023)<\/strong>
<\/em>
Background:<\/strong> Checked scientific response system in the water and food sectors to prepare for economic losses caused by climate change.

Audit Findings: <\/strong>Water: <\/em>Identified a twofold surge in water shortages compared to previous forecasts when applying future climate scenarios. Food: <\/em>Identified policies that failed to adopt possibilities of a decline in crop yields and overseas supply plunges driven by climate change.

Implementation:<\/strong> Introduced climate scenario-based forecasting in water, food, and fisheries sectors, built a comprehensive water management platform, and established pan-governmental climate adaptation projects.

Impact: Ensured public safety by strengthening data-driven scientific water security policies, and established a national response system that actively reflects climate crisis variables.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3. Outcomes and Impacts of BAI\u2019s Performance audit<\/strong><\/h2>\n\n\n\n

BAI\u2019s performance audits have been highly evaluated for their excellence across the entire audit cycle, in terms of significance of audit topic selection, reliability of audit evidence and methodologies, audit productivity, and the effectiveness and impact of audit results. In particular, in a survey amongst public officials of government agencies subject to BAI\u2019s audit, strong ratings were given to the significance of audit topics\u2014namely, whether BAI audits address matters of major public concern\u2014and to the reliability of the audit practices, including audit evidence and methodologies underpinning audit findings and recommendations.<\/p>\n\n\n\n

Significance and Credibility of BAI\u2019s Performance Audit<\/strong><\/h3>\n\n\n\n
\"\"
Source: Results of survey among the public officials of government agencies subject to BAI\u2019s audit (from Sep. 1, to Sep. 30, 2025), Board of Audit and Inspection of Korea<\/figcaption><\/figure>\n\n\n\n

In terms of audit productivity, performance audit appears to be different from other types of audit, in that: they are fewer in the number of audits conducted, require greater staff resources, and generally take longer to complete. Nevertheless, the financial benefits generated per audit have increased rapidly over time. During the Oversight period, the financial impact per performance audit was slightly higher than that of other audit types, while it jumped to five times higher during the Foresight period.<\/p>\n\n\n\n

Productivity of BAI\u2019s Performance Audit<\/strong><\/h3>\n\n\n\n
\"\"
\u0639\u062f\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u062c\u0631\u0627\u0624\u0647\u0627. \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n
\"\"
\u0639\u062f\u062f \u0623\u064a\u0627\u0645 \u0639\u0645\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642: \u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n
\"\"
\u0645\u062a\u0648\u0633\u0637 \u0645\u062f\u0629 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n
\"\"
\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0643\u0644 \u0646\u062a\u064a\u062c\u0629 \u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0648\u062d\u062f\u0629: 100 \u0645\u0644\u064a\u0648\u0646 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a). \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n

In terms of the effectiveness of audit outcomes, the audits have been well evaluated across all categories, including contribution to institutional improvements, enhancement of the efficiency of budget management, improvement in the operation of government programs, and advancement of organizational management.<\/p>\n\n\n\n

The impact of audits through these administrative improvements has also received laudable evaluations across all categories, including sound public finances, public safety and well-being, economic vitality, public sector integrity and discipline, and preparedness for future challenges.<\/p>\n\n\n\n

Effectiveness and Impact of BAI\u2019s Performance Audit<\/strong><\/h3>\n\n\n\n
\"\"
Source: Results of survey among the public officials of government agencies subject to BAI\u2019s audit (from Sep. 1, to Sep. 30, 2025), Board of Audit and Inspection of Korea<\/figcaption><\/figure>\n\n\n\n

4. Conclusion<\/strong><\/h2>\n\n\n\n

Over the past 30 years, the performance audits conducted by the Board of Audit and Inspection of Korea have evolved from financial efficiency oversight (Oversight) to program analysis that identifies root causes and provides recommendations on things to improve (Insight), data-driven in-depth diagnostics (Deep Insight), and anticipation of future risks (Foresight).<\/p>\n\n\n\n

This evolution has been supported by key elements of BAI\u2019s audit framework, including the power to conduct audit and inspections together, the expansion of specialized personnel and research organizations coupled with enhanced training, the introduction of data analytics systems and wider application of scientific analytical methodologies, and the establishment of professional risk-based audit planning.<\/p>\n\n\n\n

Since 2026, BAI\u2019s performance audits have further evolved toward a \u201ccitizen-centered audit\u201d approach, placing greater emphasis on ensuring that audit results are translated more rapidly into tangible improvements in citizens\u2019 quality of life and everyday well-being. In line with this shift, BAI has expanded its performance audit objectives beyond economy, efficiency, and effectiveness to place greater emphasis on equity, human rights, and other public values.<\/p>\n\n\n\n

It is hoped that the experience of BAI will serve as a useful reference for Supreme Audit Institutions as they continue to develop and enhance their performance audit practices in ways that reflect their own legal and institutional contexts.<\/p>\n\n\n\n

\n\n\n\n

\u062d\u0627\u0634\u064a\u0629<\/h2>\n\n\n
  1. \u00a0Following the establishment of the Government of the Republic of Korea, the Board of Audit (responsible for financial audit) was also established in August, 1948, followed by the Commission of Inspection (responsible for inspecting government officials\u2019 works) in December of the same year. To resolve the duplication of audit and administrative works, these two organizations were merged into today\u2019s BAI, a constitutional agency whose authorities were mandated by the 5th<\/sup> Amendment of the Constitution. \u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"

    Performance audit aims to secure government accountability by examining the economy, efficiency, and effectiveness of government activities. Although INTOSAI established universal standards for performance audit, the specific manners of how each SAI operates, shows different developmental stages and outcomes of their performance audits are all different depending on their own historical background and political, administrative landscape.<\/p>\n","protected":false},"author":486,"featured_media":43235,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u00a0Following the establishment of the Government of the Republic of Korea, the Board of Audit (responsible for financial audit) was also established in August, 1948, followed by the Commission of Inspection (responsible for inspecting government officials\u2019 works) in December of the same year. 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