According to the latest announcement from the Ministry of Internal Affairs and Communications, materials introducing the content of local government audit practice training conducted at the Local Government University have been published. This document, as Part 1, systematically summarizes the current status and challenges of audit systems in local governments, as well as effective audit methods, for practical staff. With recent revisions to the Local Autonomy Law aimed at strengthening audit systems, improving the expertise of audit commissioners and audit office staff has become urgent.
The training content provides detailed explanations of implementation methods and points of attention for various types of audits, including financial audits, administrative audits, audits of subsidized organizations, and resident audit requests. Particular emphasis is placed on new methods such as risk-approach-based audit planning, coordination with internal control systems, and introduction of ICT-based audit techniques. Practical issues such as distinguishing between findings and opinions in audit reports, follow-up on improvement measures, and ensuring audit independence are also explained with specific examples.
Furthermore, common challenges in audit practice are identified, including constraints on audit resources, lack of specialized knowledge, and relationships with the chief executive's departments, with countermeasures presented. The Ministry of Internal Affairs and Communications aims to strengthen the audit functions of local governments through this training and support the realization of administrative management that earns residents' trust. Part 2 is scheduled to include analysis of specific audit cases and practice exercises.