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Auditor

Authority

  • Auditing of Operations & Financial Statements - Comprehensive audit, specific audit, usual audit, etc.
  • Board of Directors Meeting Attendance, Right of Statement - The Auditor under the sole governing system is not allowed to exercise his/her vote, but can express his/her opinion at the board of directors' meeting.
  • Power of Representation over Specific Issues - When the interests of the director and the institution conflict with each other, the Auditor can represent the institution.
  • Right to Solicit: The Auditor can make a request to the director to provide an organization, personnel and budget necessary to perform audit work

Responsibility

  • Improving Institutional Operating Efficiency - Enhancing institutional operating efficiency through financial soundness
  • Strengthening Internal Control System - Conducting a perpetual monitoring on internal control system
  • Regulatory Compliance - Oversight to ensure that personnel take steps to comply with relevant laws and regulations.
  • Integrity Enhancement - Raising integrity through precautionary steps

Directions to Strengthen Internal Audit Function: Enhancement of accountability and professionalism

Public Notice and Report
  • Public announcements of the audit results
  • Reporting to the government concerning the observances of management guidelines
Improving Professionalism
  • Specifying qualifications of auditors (certified public accountant, lawyer, etc)
  • Holding audit workshops on a regular basis and revision of auditing manuals
Rational Improvement of Evaluation Indicators
  • Strengthening Professionalism
  • Improving operational performance of internal audit
  • Strengthening the preventive audit function
KAIST, 291 Daehak-ro, Yuseong-gu, Daejeon 34141, Republic of Korea / T. 042-350-2114 / F. 042-350-2210 (2220)

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