AHP를 활용한 공공부문 자체감사기구의 신임 감사인 선정기준 개발 (Development of Evaluation Criteria for Selecting New Auditors in Public Sector Self-Audit Institution Using AHP)

서지정보

· 발행기관 : 감사연구원
· 수록지 정보 : 감사논집 / 43호 / 37 ~ 57페이지
· 저자명 : 남우석, 문동현, 차선호, 박태현

초록

공공부문 자체감사기구의 역할이 확대됨에 따라 전문성을 갖춘 신임 감사인 선발 중요성이 강조되고 있다.
그러나 현행 선발 방식은 단일 기준 또는 주관적 평가에 의존하여 다양한 역량을 객관적으로 평가하는데한계가 있다. 본 논문은 우수한 신임 감사인을 선발하기 위한 객관적이고 정량적인 지표를 개발하고, 그 유효성을 검증하였다. 이를 위해 지표 선정의 5대 원칙과 전문가 특성 및 지식 구조화에 관한 선행 연구를바탕으로 7개의 정량적 지표를 선정하였다. 선정된 지표를 기준으로 AHP 분석을 통해 가중치를 도출한 결과, 업무경력(24%), 인사고과(20%), 직무분야(20%)가 중요한 요소로 평가되었다. 또한 신임 감사인 선발시뮬레이션을 통해 해당 지표의 유효성을 검증하였으며, 이를 통해 개인의 다양한 역량을 보다 객관적이고종합적으로 평가할 수 있는 방법을 제시하였다.

영어초록

The expanding role of public sector self-audit institution has heightened the importance of selecting new auditors with strong expertise. However, current selection methods, which often rely on single criteria or subjective evaluations, fall short in objectively assessing the diverse competencies required for this critical role. This study aimed to develop objective and effective quantitative indicators for selecting outstanding new auditors and to verify their validity in practical application. To achieve this goal, we employed a comprehensive approach based on the five principles of indicator selection and previous research on expert characteristics and knowledge structuring. This methodology led to the identification of seven key quantitative indicators. These indicators were then subjected to an Analytic Hierarchy Process (AHP) analysis to determine their relative importance. The AHP analysis revealed that work experience (24%), performance evaluation (20%), and job experience areas (20%) were the most crucial factors in auditor selection. Other factors, including educational background, professional certifications, training hours, and awards, were also considered but weighted less heavily. To validate the effectiveness of these indicators, we conducted a simulation of the new auditor selection process. This simulation compared the proposed multi-dimensional selection criteria with traditional single-criterion methods. The results demonstrated that our approach allows for a more comprehensive and balanced evaluation of individual competencies. This study contributes to the field by presenting a more objective and holistic method for evaluating potential auditors in public sector organizations. By providing a structured, quantitative approach to auditor selection, this research aims to enhance the overall quality and effectiveness of internal audit functions in the public sector.

참고자료

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