국가재무보고의 신뢰성 제고를 위한 내부통제 체계 정립 방안: 한국과 미국의 국가결산체계 비교를 중심으로

초록

Growing demands for more reliable public-sector financial reporting have increased the importance of institutional mechanisms that promote the accuracy and transparency of financial information within the national final accounts system. This study comparatively analyzes the statutory and institutional frameworks of government financial reporting in Korea and the United States, focusing on the operational efficacy of internal control systems. Based on this analysis, the study proposes several policy implications to enhance the reliability of government accounting: (1) reforming the regulatory framework to establish Internal Control over Financial Reporting (ICFR) as a fundamental mechanism for financial integrity; (2) standardizing regulations to facilitate the structured operation of ICFR within central government agencies; (3) strengthening accountability for establishing and operating ICFR; (4) enhancing transparency by disclosing the designation of Chief Accounting Officers and their supporting units; (5) ensuring the institutional independence of standard-setting and auditing bodies from reporting entities; (6) transitioning the Board of Audit and Inspection of Korea's (BAI) approach toward risk-based preventive auditing, supplemented by rigorous substantive evaluations; and (7) establishing oversight mechanisms to ensure the quality of audits performed by external independent auditors. By identifying systemic limitations in the current national accounting regime, this study provides a strategic foundation for the design and implementation of robust ICFR in the public sector.

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