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한탄강댐 건설반대 철원군대책위원회 |
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 이름: 33
2005/4/13(수)
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 감사원은 향후 한탄강 댐 특감 결과를 전부 공개하여야...
민주행정의 기본은 공개성과 정보의 공유입니다.
"헌법기관인 감사원"은 향후 한탄강 댐 특감 결과 전체를 국민들에게 공개하여야 합니다. *^^*
한탄강시민
1. 감사결과의 적극 공개
감사를 실시하는 데 필요한 권한의 부여는 납세자인 일반국민으로부터 이루어지는 것임에도 각종 법률로부터 부여되는 것으로 착각하기 쉽다. 감사결과 보고는 국민·국회에 해야 하는 것이 감사원의 일차적 역할임을 잊어서는 안 된다. (조익순, 1996)
이는 대리인이론에 바탕을 둔 감사원의 역할을 이해한다면 자명한 결과이다. 감사결과를 국민·국회에 공개하면 국민의 알 권리를 충족시켜준다는 기본적인 의미 외에도 감사의 질에 대한 자신감을 대외적으로 알림과 동시에 감사에 신중을 기하도록 하는 효과도 나타난다.(김명수, 1998)
아무리 감사의 방향과 방법이 훌륭하다고 하더라도 감사원 감사만으로 국정부실이나 부정부패를 모두 예방하는 데는 한계가 있다.
감사결과를 적극 공개하면 국민을 위해 일하는 국회, 언론, 시민단체 기능이 함께 작동하여 정부를 감시하게 되므로 투명성을 더욱 높이는 효과도 생길 것이다. 감사의 주체가 감사대상기관 외부·내부에 속해 있느냐에 따라 외부감사와 내부감사를 구분할 때 감사원 감사는 외부감사에 속한다.
그러나 외부감사를 "감사대상기관 외부에 있는 이해관계자가 임명한 감사자가 감사를 실시하고 그 결과를 그 이해관계자에게 보고하는 행위"로 이해할 때 아무리 외부에서 임명된 감사자가 실시하는 감사일지라도 그 결과를 외부에 보고하지 않는다면 외부감사라고 부르기 어렵다.
따라서 외부감사기관인 감사원이 실시한 감사결과를 국민·국회에 보고하도록 제도적 장치를 마련하고 관행을 개선해야 한다. 점차 국가간·세대간 상호의존성(interdependence)이 강해지는 현대사회에 있어서는 감사인이 보고해야 하는 감사의 고객의 범위를 확대하여 [세계인류] 및 [미래세대] 까지도 포함하는 거시적·장기적 시각을 가져야 한다는 주장도 점차 힘을 얻고 있다.(Gray et al. 1993, 1996; Power, 1997; 문호승, 2001)
그러나 보고책임이 가장 중요한 부분인 공공책임성만을 지나치게 강조하다 보면 실질적인 행정개선이나 성과향상 없이 성과지표와 같은 숫자를 활용하여 형식적으로 보고만 잘하는 기술(creative compliance)이 생겨나게 될 가능성이 많다는 점도 잊어서는 안될 것이다.
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