Audit Planning
Purpose
To design a customized* audit system for GRIs, secure an audit workforce, and build relevant competencies
caution To eliminate hindrances to the environment for immersion in creative and challenging R&D projects from GRIs categorized as R&D institutes
Details
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01 Designing and operating a GRI audit system
Operation system
1. Designing and operating a GRI audit system
Purpose
- Creating an immersive environment To create an environment for immersive research by establishing a research-friendly audit system
- Strengthening preventive audit To conduct proactive administration through strengthened preventive audit activities and reduce the burden of audits
- Enhancing the reliability of audits To draw fair and reliable audit results
Details
- Eliminate hindrances to immersive environment in creative and challenging R&D projects from GRIs
- Enhance the independence and expertise of audits by securing an audit workforce for GRIs and building their competencies
Government-funded research institutes
- Strengthening institutions’ autonomy and responsibility Operating an audit group under the direct control of an institution's head and assigning a duty to conduct everyday and service audits
NST
- Securing of independence, Preventive consulting audit Operating an audit group (Audit Committee) under the Chairperson's direct control and assigning a duty to conduct general and special audits on all the GRIs
- Building audit expertise Developing audit standards and methodologies, taking the characteristics of GRIs into account / Operating audit workforce education programs
External audit
- Reducing the burden of audits Minimizing overlapped audits and increasing entrusted audits in conjunction with the Ministry of Science and ICT and the Board of Audit and Inspection of Korea