Tag: Korea

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The Board of Audit and Inspection of Korea and its Audit of Railroad Buckling Correlated with Rising Temperatures and Climate Change

The Board of Audit and Inspection (BAI) conducted an audit of the Korea National Railway (KORAIL) to prepare it for possible buckling of railways that may be caused by intense heat waves, the fingerprint of global warming. It seemed worthwhile to share the audit methodologies employed in this audit with INTOSAI members and the public sector auditing community, notably as the methodologies utilized the scientific analysis of the correlation between temperatures of air and railroads, as well as the simulation of future temperature scenarios.

Systematic Approaches to Performance Audits of Environmental Policies

Auditing the performance of government environmental programs is concerned with the three E’s, Economy, Efficiency, and Effectiveness, like most performance audits. However, it is very difficult to set up performance indicators and select adequate methodology to analyze the performance results for auditing in various environmental programs.

Board of Audit and Inspection of Korea (BAI) Audit Request System and its Implications for Public Participation

By operating the Audit Request System, BAI also strives to satisfy the need of citizens by rapidly resolving matters that disrupt the lives of the public.

IT-based Audits: A Powerful Tool in a Changing Audit Environment

To better serve the needs of citizens and enhance services, many countries have introduced innovative e-government systems using information technology (IT). According to the United Nations Department of Economic and Social Affairs’ (UN DESA) E-Government Survey 2020…