Side by Side with People : Korea's Experience on Participatory Auditing

The Board of Audit and Inspection of Korea (hereinafter referred to as BAI) has gradually expanded the dimensions of its cooperative relationship with the citizenry since its establishment. The BAI has gone through the information and consultation...

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Main Author: Kim, Seongjun
Format: Working Paper
Language:English
en_US
Published: World Bank Group, Washington, DC 2015
Subjects:
Online Access:http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
http://hdl.handle.net/10986/21675
id okr-10986-21675
recordtype oai_dc
spelling okr-10986-216752021-04-23T14:04:04Z Side by Side with People : Korea's Experience on Participatory Auditing Kim, Seongjun ABUSE ACCOUNTING ACTIVE PARTICIPATION ADJUDICATION ANTI-CORRUPTION AREAS OF EXPERTISE AUDITORS AUDITS BEHAVIORS BUDGET CYCLE BUSINESS COMMUNITY CAPACITY BUILDING CITIZEN EMPOWERMENT CITIZEN ENGAGEMENT CITIZEN PARTICIPATION CIVIL SOCIETY CIVIL SOCIETY ORGANIZATIONS CLIENT COUNTRIES COLLABORATION COMPLAINT COMPLAINTS COMPLEXITY CONFIDENCE CORRUPTION CORRUPTION ACT DEBT DECENTRALIZATION DECISION-MAKING DEVELOPING COUNTRIES DISCRETION DOCUMENTS ELECTION ENTRY POINTS ETHICAL STANDARDS ETHICS EXECUTIVE BRANCH FINANCE MANAGEMENT FINANCIAL MANAGEMENT FINANCIAL RISK FRAUD GOOD PRACTICE GOVERNORS INITIATIVE INTERNATIONAL COOPERATION INVESTIGATION JURISDICTION LAWS LAWYERS LEADING LEARNING LEGAL FRAMEWORK MEDIA MISMANAGEMENT MORAL HAZARD OUTREACH PARLIAMENTARY COMMITTEES PARLIAMENTS PARTICIPATORY DEMOCRACY PARTISAN REASONS POLITICAL INTERESTS POLITICAL OPPONENTS PUBLIC ACCOUNTABILITY PUBLIC FINANCE PUBLIC FUNDS PUBLIC GOOD PUBLIC INFORMATION PUBLIC INTEREST PUBLIC MONEY PUBLIC OFFICIALS PUBLIC PARTICIPATION PUBLIC POLICIES PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICES RESEARCH COMMUNITY SERVICE DELIVERY SOCIAL CAPITAL TECHNICAL ASSISTANCE TRANSPARENCY TRIAL WORKING RELATIONSHIPS The Board of Audit and Inspection of Korea (hereinafter referred to as BAI) has gradually expanded the dimensions of its cooperative relationship with the citizenry since its establishment. The BAI has gone through the information and consultation stages and has now reached the stage of partnership for decision-making with citizens.1 The BAI takes advice on its audit direction and formally receives audit requests from the citizens. In addition it takes tips on fraud, waste, or mismanagement of public funds along with civil petitions and complaints from the citizens. The BAI also makes all audit reports available to the citizenry through its website. The fact that the BAI annually receives over ten thousand petitions or complaints from the citizenry and the business community well reflects the significance of this cooperative relationship. The BAI also receives about 200 audit requests per year from Korea s citizens. This paper addresses three key issues associated with the Supreme Audit Institution (SAI) s engagement with citizens based on the BAI s varied cooperation experiences with citizens: i) the values and benefits of SAI s engagement with citizens; ii) the potential risks; and iii) practical approaches to ensure the identified values and benefits while controlling the risks. 2015-04-02T19:04:28Z 2015-04-02T19:04:28Z 2015 Working Paper http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing http://hdl.handle.net/10986/21675 English en_US Public Participation in the Budget and Audit Process (PPBA) learning note;no. 1 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank Group, Washington, DC Publications & Research Publications & Research :: Working Paper East Asia and Pacific Korea, Republic of
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ABUSE
ACCOUNTING
ACTIVE PARTICIPATION
ADJUDICATION
ANTI-CORRUPTION
AREAS OF EXPERTISE
AUDITORS
AUDITS
BEHAVIORS
BUDGET CYCLE
BUSINESS COMMUNITY
CAPACITY BUILDING
CITIZEN EMPOWERMENT
CITIZEN ENGAGEMENT
CITIZEN PARTICIPATION
CIVIL SOCIETY
CIVIL SOCIETY ORGANIZATIONS
CLIENT COUNTRIES
COLLABORATION
COMPLAINT
COMPLAINTS
COMPLEXITY
CONFIDENCE
CORRUPTION
CORRUPTION ACT
DEBT
DECENTRALIZATION
DECISION-MAKING
DEVELOPING COUNTRIES
DISCRETION
DOCUMENTS
ELECTION
ENTRY POINTS
ETHICAL STANDARDS
ETHICS
EXECUTIVE BRANCH
FINANCE MANAGEMENT
FINANCIAL MANAGEMENT
FINANCIAL RISK
FRAUD
GOOD PRACTICE
GOVERNORS
INITIATIVE
INTERNATIONAL COOPERATION
INVESTIGATION
JURISDICTION
LAWS
LAWYERS
LEADING
LEARNING
LEGAL FRAMEWORK
MEDIA
MISMANAGEMENT
MORAL HAZARD
OUTREACH
PARLIAMENTARY COMMITTEES
PARLIAMENTS
PARTICIPATORY DEMOCRACY
PARTISAN REASONS
POLITICAL INTERESTS
POLITICAL OPPONENTS
PUBLIC ACCOUNTABILITY
PUBLIC FINANCE
PUBLIC FUNDS
PUBLIC GOOD
PUBLIC INFORMATION
PUBLIC INTEREST
PUBLIC MONEY
PUBLIC OFFICIALS
PUBLIC PARTICIPATION
PUBLIC POLICIES
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC SERVICES
RESEARCH COMMUNITY
SERVICE DELIVERY
SOCIAL CAPITAL
TECHNICAL ASSISTANCE
TRANSPARENCY
TRIAL
WORKING RELATIONSHIPS
spellingShingle ABUSE
ACCOUNTING
ACTIVE PARTICIPATION
ADJUDICATION
ANTI-CORRUPTION
AREAS OF EXPERTISE
AUDITORS
AUDITS
BEHAVIORS
BUDGET CYCLE
BUSINESS COMMUNITY
CAPACITY BUILDING
CITIZEN EMPOWERMENT
CITIZEN ENGAGEMENT
CITIZEN PARTICIPATION
CIVIL SOCIETY
CIVIL SOCIETY ORGANIZATIONS
CLIENT COUNTRIES
COLLABORATION
COMPLAINT
COMPLAINTS
COMPLEXITY
CONFIDENCE
CORRUPTION
CORRUPTION ACT
DEBT
DECENTRALIZATION
DECISION-MAKING
DEVELOPING COUNTRIES
DISCRETION
DOCUMENTS
ELECTION
ENTRY POINTS
ETHICAL STANDARDS
ETHICS
EXECUTIVE BRANCH
FINANCE MANAGEMENT
FINANCIAL MANAGEMENT
FINANCIAL RISK
FRAUD
GOOD PRACTICE
GOVERNORS
INITIATIVE
INTERNATIONAL COOPERATION
INVESTIGATION
JURISDICTION
LAWS
LAWYERS
LEADING
LEARNING
LEGAL FRAMEWORK
MEDIA
MISMANAGEMENT
MORAL HAZARD
OUTREACH
PARLIAMENTARY COMMITTEES
PARLIAMENTS
PARTICIPATORY DEMOCRACY
PARTISAN REASONS
POLITICAL INTERESTS
POLITICAL OPPONENTS
PUBLIC ACCOUNTABILITY
PUBLIC FINANCE
PUBLIC FUNDS
PUBLIC GOOD
PUBLIC INFORMATION
PUBLIC INTEREST
PUBLIC MONEY
PUBLIC OFFICIALS
PUBLIC PARTICIPATION
PUBLIC POLICIES
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC SERVICES
RESEARCH COMMUNITY
SERVICE DELIVERY
SOCIAL CAPITAL
TECHNICAL ASSISTANCE
TRANSPARENCY
TRIAL
WORKING RELATIONSHIPS
Kim, Seongjun
Side by Side with People : Korea's Experience on Participatory Auditing
geographic_facet East Asia and Pacific
Korea, Republic of
relation Public Participation in the Budget and Audit Process (PPBA) learning note;no. 1
description The Board of Audit and Inspection of Korea (hereinafter referred to as BAI) has gradually expanded the dimensions of its cooperative relationship with the citizenry since its establishment. The BAI has gone through the information and consultation stages and has now reached the stage of partnership for decision-making with citizens.1 The BAI takes advice on its audit direction and formally receives audit requests from the citizens. In addition it takes tips on fraud, waste, or mismanagement of public funds along with civil petitions and complaints from the citizens. The BAI also makes all audit reports available to the citizenry through its website. The fact that the BAI annually receives over ten thousand petitions or complaints from the citizenry and the business community well reflects the significance of this cooperative relationship. The BAI also receives about 200 audit requests per year from Korea s citizens. This paper addresses three key issues associated with the Supreme Audit Institution (SAI) s engagement with citizens based on the BAI s varied cooperation experiences with citizens: i) the values and benefits of SAI s engagement with citizens; ii) the potential risks; and iii) practical approaches to ensure the identified values and benefits while controlling the risks.
format Working Paper
author Kim, Seongjun
author_facet Kim, Seongjun
author_sort Kim, Seongjun
title Side by Side with People : Korea's Experience on Participatory Auditing
title_short Side by Side with People : Korea's Experience on Participatory Auditing
title_full Side by Side with People : Korea's Experience on Participatory Auditing
title_fullStr Side by Side with People : Korea's Experience on Participatory Auditing
title_full_unstemmed Side by Side with People : Korea's Experience on Participatory Auditing
title_sort side by side with people : korea's experience on participatory auditing
publisher World Bank Group, Washington, DC
publishDate 2015
url http://documents.worldbank.org/curated/en/2015/01/24166192/side-side-people-koreas-experience-participatory-auditing
http://hdl.handle.net/10986/21675
_version_ 1764449120593903616