Functional Locus of the Annual Auditing of the Executive by the Korean National Assembly

Abstract

The economic crisis in Korea has created wide acceptance of the importance of the annual auditing of the executive by the national assembly. It, however, has seldom been researched from a public audit perspective and few information is known on it. In order to r.u such a paucity of literature and to develop reform strategies of the external control role of the assembly, the functional locus of the annual audit is analyzed. And it is found that it does not function as a public audit but as a simple extent of political activities of the legislature. © 1999, Taylor & Francis Group, LLC. All rights reserved.