⺰  ᢥᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮 GAO

᧲  ା ↵** ળ⸘ᬌᩏ㒮੐ോ✚㐳ቭᚱ⺞ᩏ⺖㐳 Σ ߪߓ߼ߦ
ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙⚵❱ International Organization of Supreme Audit Institutions ߦߪ 2004 ᐕᧃ⃻࿷ߢ 186 ࡨ࿖ߩᦨ㜞ળ⸘ᬌᩏᯏ㑐 Supreme Audit Institutions㧦SAI 㧘ߟ߹ࠅฦ࿖ળ⸘ᬌᩏ㒮߇ട⋖ߒߡ޿ࠆ‫ ߩࠄࠇߎޕ‬SAI ߪ㧘ߘߩ⛔ᴦᯏ᭴਄ߩ࿾૏ߦࠃࠅԘ┙ᴺᐭ㒝ዻဳ㧘ԙⴕ᡽ᐭ㒝ዻဳ㧘Ԛⵙ್ᚲဳ㧘ԛ⁛┙ဳߦಽ㘃ߔࠆߎߣ߇ߢ߈ࠆ߇㧘޿ߕࠇߩ႐วߢ߽⥄ਥ⊛㧘ቴⷰ⊛߆ߟਛ┙⊛ߥᬌᩏࠍⴕ߁ߚ߼
ߦߪ㧘ߘߩ⁛┙ᕈࠍ⏕଻ߔࠆߎߣ߇ਇนᰳߢ޽ࠆߣ⹺⼂ߐࠇߡ޿ࠆ 1)‫ޕ‬ᚒ߇࿖ߩળ⸘ᬌᩏ㒮ߪ㧘ᙗᴺߣળ⸘ᬌᩏ㒮ᴺߩⷙቯߦࠃࠅ㧘࿖ળ㧘ౝ㑑෸߮ⵙ್ᚲߩ޿ߕࠇߦ߽ዻߐߥ
޿⁛┙ߒߚᯏ㑐ߣߐࠇߡ߅ࠅ㧘⁛┙ဳ SAI ߣߥߞߡ޿ࠆ‫৻ޕ‬ᣇ㧘1997 ᐕߦ࿖ળᴺ෸߮ળ⸘ᬌᩏ㒮ᴺ߇ᡷ
ᱜߐࠇ㧘ળ⸘ᬌᩏ㒮߇࿖ળ߆ࠄߩᬌᩏⷐ⺧ߦଥࠆᬌᩏࠍታᣉߒߡߘߩ⚿ᨐࠍႎ๔ߔࠆ೙ᐲ߇┙ᴺൻߐࠇߚ2)‫ޕ‬ᬌᩏⷐ⺧߳ߩኻᔕߪ㧘࿖ળߩⴕ᡽⋙ⷞᵴേߦ⽸₂ߔࠆ෻㕙㧘ᬌᩏߩ⥄ਥᕈ㧘ቴⷰᕈ෸߮ਛ┙ᕈߦᓇ㗀ࠍ෸߷ߔ‫ࠄߥߗߥޕ‬㧘৻ቯߩᬌᩏ⾗Ḯߩਅߢᬌᩏⷐ⺧߇Ⴧᄢߔࠆߣ㧘ળ⸘ᬌᩏ㒮ߩ⥄ਥ⊛ߥᬌᩏ߇ᷫዋߔ
ࠆ߆ࠄߢ޽ࠆ‫ߚ߹ޕ‬㧘ⷐ⺧⠪ߣ✕ኒߥ㑐ଥߦߥࠅㆊ߉ࠆߣ੍ᢿ߇↢ߓ㧘ቴⷰ⊛߆ߟਛ┙⊛ߥᬌᩏ߇ⴕ߃ߥ
޿߆ࠄߢ޽ࠆ‫ޕ‬ ᚒ߇࿖ߩળ⸘ᬌᩏ㒮ߣᲧセߐࠇࠆߎߣߩᄙ޿☨࿖ળ⸘ᬌᩏ㒮 Government Accountability Office㧦
GAO ߪ㧘┙ᴺᐭ㒝ዻဳ SAI ߢ޽ࠅ㧘ߘߩᬌᩏߩ⚂ 90㧑ߪㅪ㇌⼏ળ߆ࠄߩᬌᩏⷐ⺧ߦኻᔕߔࠆߚ߼ߦⴕ
ࠊࠇߡ޿ࠆ 3)‫ޕ‬GAO ߪᬌᩏⷐ⺧ߦ⊛⏕ߦኻᔕߔࠆߎߣߦࠃࠅ㧘83 ୚ߩ⾌↪ኻലᨐࠍ਄ߍߡ޿ࠆߣ⥄Ꮖ⹏ଔߒߡ޿ࠆ߇ 4)㧘ᨐߚߒߡ㧘ᬌᩏⷐ⺧ߣᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍਔ┙ߐߖߡ޿ࠆߩߢ޽ࠈ߁߆‫ߢߎߘޕ‬㧘
ᧄⓂߢߪฦ࿖ SAI ߩਛߢ߽⓭಴ߒߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞޿ GAO ࠍขࠅ਄ߍ㧘ᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ࠍ᣿ࠄ߆ߦߔࠆߣߣ߽ߦ㧘ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߒߡ޿ࠆ઀⚵ߺߦߟ޿ߡ⺰ߕࠆߎߣߣߒߚ޿‫ޕ‬
ᧄⓂߩ૞ᚑߦᒰߚߞߡߪ㧘2006 ᐕ 7 ᦬ߦ⃻࿾⺞ᩏࠍⴕ޿㧘☨࿖ળ⸘ᬌᩏ㒮ߦ߅޿ߡ࠙ࠜ࡯ࠞ࡯㒮㐳╬ߩᐙㇱ⡯ຬߦࠗࡦ࠲ࡆࡘ࡯ࠍታᣉߔࠆ
ߣߣ߽ߦ㧘⾗ᢱߩឭଏࠍฃߌߚ‫ޕ‬** 1956 ᐕ↢߹ࠇ‫ޕ‬1980 ᐕᮮᵿ࿖┙ᄢቇ⚻ᷣቇㇱතᬺ㧘1986 ᐕࡠ࠴ࠚࠬ࠲࡯ᄢቇ⚻༡ᄢቇ㒮ୃ჻⺖⒟⚳ੌ MBA ‫ޕ‬1980 ᐕળ⸘ᬌᩏ㒮ណ↪㧘ߘߩᓟ㧘ㅢ໡↥ᬺᬌᩏ⺖✚᜝೽㐳㧘ᄢ⬿ᬌᩏ⺖᳿▚⋙ℂቭ㧘਄Ꮸ⎇ⓥ⺞ᩏቭߥߤࠍ⚻ߡ 2006 ᐕࠃࠅ⃻⡯‫ߩߎޕ‬㑆㧘1990㨪1993 ᐕ࿷࠾ࡘ࡯࡛
࡯ࠢ✚㗔੐㙚಴ะ㧘2003 ᐕฬฎደᄢቇ⚻ᷣቇㇱ⻠Ꮷ૬છ‫ޕ‬1) INTOSAI 1998 Sec. 5.
2) ᬌᩏⷐ⺧ߦኻߔࠆႎ๔ઙᢙߪ㧘1998 ᐕ 1 ઙ㧘2000 ᐕ 1 ઙ㧘2005 ᐕ 2 ઙ㧘2006 ᐕ 7 ઙߣߥߞߡ߅ࠅ㧘ㄭᐕᕆỗߦჇടߒߚ‫ޕ‬3) ᬌᩏⷐ⺧ߩഀวߪ 2003 ᐕᐲ߇ 92㧑㧘2004 ᐕᐲ߇ 90㧑㧘2005 ᐕᐲ߇ 87㧑ߣߥߞߡ޿ࠆ GAO 2005b p. 52 ‫ޕ‬4) GAO 2005b p. 2.
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1 -―― -151ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

ᧄⓂߪߔߴߡ╩⠪ߩ୘ੱ⊛⷗⸃ߢ޽ࠅ㧘╩⠪߇ዻߔࠆળ⸘ᬌᩏ㒮ߩ౏ᑼ⷗⸃ࠍ␜ߔ߽ߩߢߪߥ޿‫ ޕ‬Τ ᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃㧝㧚࿾૏ వߕᦨೋߦ GAO ߩ⛔ᴦᯏ᭴਄ߩ࿾૏㧘․ߦㅪ㇌⼏ળߣߩ㑐ଥߦߟ޿ߡ⏕⹺ߒߡߺߚ޿‫ߚ߹ޕ‬㧘☨࿖ߢߪᬌᩏᮭ㒢ߪ GAO ߢߪߥߊ㧘ળ⸘ᬌᩏ㒮㐳 Comptroller General of the United States ߦਈ߃ࠄࠇߡ޿
ࠆߚ߼㧘ળ⸘ᬌᩏ㒮㐳ߣㅪ㇌⼏ળߣߩ㑐ଥߦߟ޿ߡ߽⏕⹺ߒߡߺߚ޿‫ޕ‬㧝㧚㧝 㧳㧭㧻 ⃻࿷㧘GAO ߪᴺᓞ਄㧘ⴕ᡽ᐭ߆ࠄ⁛┙ߒߚ☨࿖᡽ᐭߩᯏ㑐ߣߐࠇߡ޿ࠆߛߌߢ 5)㧘ߘߩ⛔ᴦᯏ᭴਄ߩ࿾
૏ߦߟ޿ߡ᣿⏕ߥⷙቯߪቯ߼ࠄࠇߡ޿ߥ޿‫ޕ‬
GAOߩ⛔ᴦᯏ᭴਄ߩ࿾૏ߦߟ޿ߡ᣿⏕ߥⷙቯߪߥ޿߽ߩߩ㧘ㅪ㇌⼏ળ㑐ㅪᴺߢߪ㧘GAO ࠍ┙ᴺᐭߩᯏ㑐ߣߔࠆߎߣ߇ᄙ޿ 6)‫ߚ߹ޕ‬㧘ᱦ಴੍▚ᴺ߿ㅪ㇌᡽ᐭ⽷ോႎ๔ᦠߢ߽㧘GAO ߪ┙ᴺᐭߩᯏ㑐ߣߒߡ૏⟎ઃߌࠄࠇߡ޿ࠆ‫ߦࠄߐޕ‬㧘GAO ⥄り߽㧘ᬺ❣࡮⽷ോႎ๔ᦠߩਛߢ
┙ᴺᐭߩ⁛┙ߒߚᯏ㑐ߢ޽ࠆᣦߩ⸥ㅀࠍⴕߞߡ޿ࠆ 7)‫ޕ‬ ળ⸘ᬌᩏ㒮ߢߪ㧘1997 ᐕ 3 ᦬ߦ GAO ߢ⃻࿾⺞ᩏࠍⴕ޿㧘GAO ࠍ┙ᴺᐭߩᯏ㑐ߣߒߡ૏⟎ઃߌࠆᴺ⊛
ᩮ᜚ߦߟ޿ߡ㓸ਛ⊛ߦ⺞ᩏߒߚ‫ߩߘޕ‬㓙㧘GAO ߩᴺᓞ㘈໧߆ࠄᰴߩࠃ߁ߥ࿁╵ࠍᓧߚ‫ࠅ߹ߟޕ‬㧘‫ޟ‬1945
ᐕౣ✬ᴺ Reorganization Act of 1945 ߦߪ㧘GAO ߪ┙ᴺᐭߩ৻ㇱ a part of the legislative branch ߢ޽ࠆߣߩ᣿ᢥߩⷙቯ߇⟎߆ࠇߡ޽ߞߚ߇㧘ߎߩⷙቯߪ 1966 ᐕߩᡷᱜߢ೥㒰ߐࠇߚ‫ ߪࠇߎޕ‬GAO ߇┙ᴺᐭߩᯏ㑐ߢ޽ࠆߎߣ߇ᒰὼߢ޽ࠆߚ߼᧦ᢥࠍ೥㒰ߒߚ߽ߩߢ޽ࠅ㧘ㅪ㇌⼏ળߦ߅޿ߡ߽⇣⺰ߪߥ߆ߞߚ‫ޕ‬ㅪ㇌⼏ળ߇ળ⸘ᬌᩏ㒮㐳ߩ⸃છᮭࠍ᦭ߒߡ޿ࠆߎߣ߆ࠄ߽㧘┙ᴺᐭߩᯏ㑐ߢ޽ࠆߎߣߦ㧘৻ಾ⇼໧ߩ૛࿾ߪ
ߥ޿‫ޠޕ‬ ߎߩࠃ߁ߥਥᒛߩ⢛᥊ߦߪ㧘SAI ߩ⛔ᴦᯏ᭴਄ߩ࿾૏ߪ㧘᡽ᴦ૕೙ߩ㆑޿ߦኻᔕߔࠆߣ޿߁⠨߃ᣇ߇޽ࠆ‫ࠅ߹ߟޕ‬㧘☨࿖ဳߩᄢ⛔㗔೙ ੑర⊛ઍ⴫೙ ߢߪ㧘┙ᴺᐭߩ⼏ຬߣⴕ᡽ᐭߩ㐳߇ߘࠇߙࠇ⋥ធㆬ᜼ߦࠃ
ࠅ࿖᳃ߩା⸤ࠍฃߌࠆߚ߼㧘┙ᴺᐭߣⴕ᡽ᐭߩ⋧੕‧೙ߪ⼏㒮ౝ㑑೙ ৻ర⊛ઍ⴫೙ ࠃࠅᒝ޿߽ߩߣߥࠆ‫ޕ‬ߒߚ߇ߞߡ㧘ⴕ᡽ᐭߩ੍▚ၫⴕߦኻߔࠆㅪ㇌⼏ળߩ⋙ⷞᯏ⢻ࠍᒝൻߔࠆߚ߼㧘GAO ߪ┙ᴺᐭߦ⟎߆ࠇࠆߣ޿߁⠨߃ᣇߢ޽ࠆ‫ޕ‬㧝㧚㧞 ળ⸘ᬌᩏ㒮㐳ળ⸘ᬌᩏ㒮㐳ߪ਄㒮ߩഥ⸒ߣᛚ⹺ߦၮߠ߈㧘ᄢ⛔㗔ߦࠃࠅછ๮ߐࠇࠆ 8)‫ߦࠇߎޕ‬వ┙ߜ㧘ળ⸘ᬌᩏ㒮㐳ߩ⡯߇ⓨᏨߦߥߞߚߣ߈Ԙਅ㒮⼏㐳㧘ԙ਄㒮⼏㐳ઍⴕ㧘Ԛ਄㒮෸߮ਅ㒮ߩᄙᢙౄ෸߮ዋᢙౄߩ㒮ౝ✚ോ㧘ԛ਄㒮᡽ᐭ໧㗴ᆔຬળ෸߮ਅ㒮᡽ᐭㆇ༡ᆔຬળߩᆔຬ㐳෸߮ዋᢙౄ╩㗡ᆔຬߩ⸘ 10 ੱߢ᭴ᚑߐࠇࠆวห
ᆔຬળ߇⸳┙ߐࠇ㧘ળ⸘ᬌᩏ㒮㐳ߩ୥⵬⠪࡝ࠬ࠻ࠍ૞ᚑߔࠆ 9)‫ߩߎޕ‬วหᆔຬળߪ㧘ዋߥߊߣ߽ 3 ੱߩ୥⵬⠪ࠍផ⮈ߔࠆߎߣߦߥߞߡ߅ࠅ㧘ᄢ⛔㗔ߪ୥⵬⠪࡝ࠬ࠻ߩਛ߆ࠄㆬછߒߡ޿ࠆ 10)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߩછᦼ5) 31 USC Sec. 702 a .
6) ଀߃߫ 1974 ᐕ⼏ળ੍▚࡮ၫⴕ⇐଻⛔೙ᴺ Congressional Budget and Impoundment Control Act of 1974 ߦ߅޿ߡ㧘GAO ߪ⼏ળߩ⻉ᯏ㑐
Congressional Agency ߣߐࠇߡ޿ࠆ‫ޕ‬7) GAO 2005b p.9.
8) 31 USC Sec. 703 a 1 .
9) 31 USC Sec. 703 a 2 .
10) 31 USC Sec. 703 a 3 .

2 -―― -152ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕

ߪ 15 ᐕߢ޽ࠅ㧘ౣછߐࠇߥ޿ 11)‫ߚ߹ޕ‬㧘ળ⸘ᬌᩏ㒮㐳ߪᒢഷ෶ߪ⡯ോᕃᘟ╬ߩ৻ቯߩⷐઙߦ⹥ᒰߔࠆ႐
วߦ๔⍮෸߮⡬⡞ߩᯏળࠍਈ߃ࠄࠇߚᓟߦ਄ਅਔ㒮߇ⴕ߁౒ห᳿⼏ߦࠃࠅ㧘޿ߟߢ߽⸃છߐࠇࠆ 12)‫ߩߎޕ‬ࠃ߁ߦળ⸘ᬌᩏ㒮㐳ߪ㧘ㅪ㇌⼏ળ߇ߘߩ⸃છᮭࠍ᦭ߒߡ޿ࠆ߽ߩߩ㧘છᦼ߇ 15 ᐕߣ଻㓚ߐࠇߡ޿ࠆߚ߼㧘ߘߩ⁛┙ᕈߪ㜞޿ߣ⸒߃ࠆ‫ޕ‬㧞㧚㧳㧭㧻஥ߩⷐ࿃
 GAO ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ࠍ GAO ஥㧘․ߦᬌᩏᮭ㒢ߩ㕙߆ࠄ⷗ߡߺߚ޿‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߩၮᧄ⊛ߥᮭ㒢ߪ 1921 ᐕ੍▚࡮ળ⸘ᴺ Budget and Accounting Act of 1921 ߦⷙቯߐࠇߡ޿ࠆ߇㧘⃻࿷ߩ GAO ߩᵴേߩᄢㇱಽߪ㧘
1970 ᐕ┙ᴺᐭౣ✬ᴺ Legislative Reorganization Act of 1970 ෸߮ 1974
ᐕ⼏ળ੍▚࡮ၫⴕ⇐଻⛔೙ᴺߦၮߠ޿ߡⴕࠊࠇߡ޿ࠆ‫ߩࠄࠇߎޕ‬ᴺᓞߦ߅޿ߡ㧘ળ⸘ᬌᩏ㒮㐳ߩᮭ㒢ߪ㧘ᰴߩࠃ߁ߦⷙቯߐࠇߡ޿ࠆ‫ޕ‬㧔ࠕ㧕ળ⸘ᬌᩏ㒮㐳ߪ౏㊄ߩ㗔෼㧘ᡰ಴෸߮૶↪ߦ㑐ߔࠆߔߴߡߩ੐㗄ࠍ⺞ᩏ investigate ߒߥߌࠇ߫ߥ
ࠄߥ޿ 13)‫ޕ‬㧔ࠗ㧕ળ⸘ᬌᩏ㒮㐳ߪ౏㊄߇⚻ᷣ⊛߆ߟല₸⊛ߦ૶↪ߐࠇ㧘ᡰ಴ߐࠇߚߩ߆ߤ߁߆ߣ޿߁ߎߣߦߟ޿ߡ㧘ㅪ㇌⼏ળ߇್ᢿߔࠆߩߦᓎ┙ߟߣ⹺߼ࠄࠇࠆ႐ว㧘ฦ⋭ᐡߩᡰ಴ࠍಽᨆ analyze ߒߥߌࠇ߫ߥࠄ
ߥ޿ 14)‫ޕ‬㧔࠙㧕ળ⸘ᬌᩏ㒮㐳ߪㅪ㇌⼏ળߩ৻㒮෶ߪᱦ౉㧘ᱦ಴⧯ߒߊߪᡰ಴ࠍᚲ▤ߔࠆㅪ㇌⼏ળߩᆔຬળߦᜰ␜
order ߐࠇߚ႐ว㧘⺞ᩏߣႎ๔ report ࠍⴕࠊߥߌࠇ߫ߥࠄߥ޿ 15)‫ޕ‬㧔ࠛ㧕ળ⸘ᬌᩏ㒮㐳ߪᱦ౉㧘ᱦ಴෶ߪᡰ಴ࠍᚲ▤ߔࠆㅪ㇌⼏ળߩᆔຬળߦⷐ⺧ request ߐࠇߚ႐ว㧘ᒰ⹥ᆔຬળߦᡰេࠍⴕ޿ᖱႎࠍឭଏߒߥߌࠇ߫ߥࠄߥ޿ 16)‫ޕ‬㧔ࠝ㧕ળ⸘ᬌᩏ㒮㐳ߪԘ⥄⊒⊛ߦ㧘ԙㅪ㇌⼏ળߩ৻㒮߇ᜰ␜ߒߚ႐ว㧘Ԛᒰ⹥ࡊࡠࠣ࡜ࡓ෶ߪᵴേࠍᚲ▤ߔࠆㅪ㇌⼏ળߩᆔຬળ߇ⷐ⺧ߒߚ႐ว㧘ㅪ㇌᡽ᐭ߇⃻ⴕᴺߦၮߠ޿ߡታᣉߒߡ޿ࠆࡊࡠࠣ࡜ࡓ෶ߪ
ᵴേߩ⚿ᨐࠍ⹏ଔ evaluate ߒߥߌࠇ߫ߥࠄߥ޿ 17)‫ޕ‬㧔ࠞ㧕ળ⸘ᬌᩏ㒮㐳ߪㅪ㇌᡽ᐭ߇⃻ⴕᴺߦၮߠ޿ߡታᣉߒߡ޿ࠆࡊࡠࠣ࡜ࡓ෶ߪᵴേࠍ⹏ଔߔࠆᣇᴺࠍ㐿
⊒ develop ߒ㧘ߎࠇࠍㅪ㇌⼏ળߦ൘๔ recommend ߒߥߌࠇ߫ߥࠄߥ޿ 18)‫ޕ‬㧔ࠠ㧕ળ⸘ᬌᩏ㒮㐳ߪㅪ㇌⼏ળߩᆔຬળ߆ࠄⷐ⺧߇޽ߞߚ႐ว㧘Ԙ┙ᴺ⋡⊛㧘ᬌ⸽ᣇᴺ෸߮┙ᴺ⋡⊛ߣ㑐ㅪߒߚࡊࡠࠣ࡜ࡓߩᚑᨐࠍႎ๔ߔࠆᢥᦠࠍ૞ᚑߔࠆߎߣ㧘ԙᒰ⹥⋭ᐡߦࠃࠅ෶ߪᒰ⹥⋭ᐡߩߚ߼ߦታᣉ
ߐࠇߚࡊࡠࠣ࡜ࡓ⹏ଔࠍᬌ⸽ߔࠆߎߣߦߟ޿ߡ㧘ᒰ⹥ᆔຬળࠍᡰេ help ߒߥߌࠇ߫ߥࠄߥ޿ 19)‫ޕ‬㧔ࠢ㧕ળ⸘ᬌᩏ㒮㐳ߪㅪ㇌⼏ળߩ⼏ຬ߆ࠄⷐ⺧߇޽ߞߚ႐ว㧘ᆔຬળߩߚ߼ߦ෼㓸ߒߚ⾗ᢱߢᒰ⹥ᆔຬળ
ߦࠃࠅ౏㐿ߐࠇߚ⾗ᢱߩ౮ߒࠍᒰ⹥⼏ຬߦឭଏߒߥߌࠇ߫ߥࠄߥ޿ 20)‫ޕ‬ ߎߩࠃ߁ߦ㧘ળ⸘ᬌᩏ㒮㐳ߪㅪ㇌⼏ળࠍᡰេߔࠆߎߣ߇ᴺ⊛ߦ⟵ോઃߌࠄࠇߡ߅ࠅ㧘ߎߩߎߣ߇ GAO
ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ߩ৻ߟߦߥߞߡ޿ࠆ‫ޕ‬11) 31 USC Sec. 703 b .
12) 31 USC Sec. 703 e 1 .
13) 31 USC Sec. 712 1 .
14) 31 USC Sec. 712 3 .
15) 31 USC Sec. 712 4 .
16) 31 USC Sec. 712 5 .
17) 31 USC Sec. 717 b .
18) 31 USC Sec. 717 c .
19) 31 USC Sec. 717 d 1 .
20) 31 USC Sec. 717 d 2 .

3 -―― -153ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

㧟㧚ㅪ㇌⼏ળ஥ߩⷐ࿃ ᰴߦ GAO ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ࠍㅪ㇌⼏ળ஥߆ࠄ⷗ߡߺߚ޿‫ޕ‬ㅪ㇌⼏ળਔ㒮ߩฦᏱછᆔຬળߪ㧘1970 ᐕ┙ᴺᐭౣ✬ᴺߦၮߠ߈㧘ᚲ▤ᴺ઎ߩᣉⴕ⁁ᴫ╬ߦߟ޿ߡ⛮⛯⊛ߦ⺞ᩏߒߡ⷗⋥ߔߎߣߥߤ㧘ⴕ᡽⋙ⷞᵴേߦ㑐ߔࠆᮭ㒢߇ਈ߃ࠄࠇߡ޿ࠆ‫ޕ‬ฦᏱછᆔຬળߪߎߩᮭ㒢ࠍⴕ૶ߔࠆ৻Ⅳߣߒߡ㧘
GAOߦᬌᩏⷐ⺧ࠍⴕ޿㧘GAO ߩᬌᩏႎ๔ᦠ߿⼏ળ⸽⸒ߦၮߠ޿ߡᚲ▤ᴺ઎ߩ⷗⋥ߒࠍⴕߞߡ޿ࠆ‫৻ޕ‬ᣇ㧘ળ⸘ᬌᩏ㒮㐳߇ฦ⋭ᐡߩ㐳߳൘๔ࠍ฽߻ᬌᩏႎ๔ᦠࠍ૞ᚑߒߚ႐ว㧘ᒰ⹥⋭ᐡߩ㐳ߪߘߩ൘๔ߦኻߒߡၫߞ
ߚភ⟎ߦ㑐ߒߡᢥᦠࠍឭ಴ߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߡ޿ࠆ‫ߩߎޕ‬ᢥᦠߪᬌᩏႎ๔ᦠߩ૞ᚑᣣ߆ࠄ⿠▚ߒ
ߡ 61 ᣣએౝߦ਄㒮᡽ᐭ໧㗴ᆔຬળ෸߮ਅ㒮᡽ᐭㆇ༡ᆔຬળߦឭ಴ߐࠇ㧘ߐࠄߦ㧘ᬌᩏႎ๔ᦠߩ૞ᚑᣣ߆
ࠄ⿠▚ߒߡ 60 ᣣࠍ⚻ㆊߒߚᓟߦᦨೋߩ੍▚ⷐ᳞߇ឭ಴ߐࠇࠆ਄ਅਔ㒮ߩᱦ಴ᆔຬળߦឭ಴ߐࠇࠆ 21)‫ߎޕ‬ߩࠃ߁ߦ GAO ߩᬌᩏߪ㧘ㅪ㇌⼏ળߩⴕ᡽⋙ⷞᵴേߩਛߦ⚵ߺㄟ߹ࠇ㧘ᴺ઎ߩ⷗⋥ߒߣ੍▚ߩ✬ᚑߦ෻ᤋߐࠇࠆ઀⚵ߺߦߥߞߡ߅ࠅ㧘ߎߩߎߣ߇ GAO ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ߩ৻ߟߦߥߞߡ޿ࠆ‫ޕ‬㧠㧚ᬌᩏኻ⽎ᯏ㑐஥ߩⷐ࿃ ᰴߦ GAO ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ࠍᬌᩏኻ⽎ᯏ㑐஥߆ࠄ⷗ߡߺߚ޿‫ޕ‬ฦ࿖ SAI ߪ㧘࿖ߩ᏷ᐢ޿ⴕ᡽ಽ㊁ߦߟ޿ߡᱜ⏕ᕈ㧘วⷙᕈ㧘⚻ᷣᕈ㧘ല₸ᕈ෸߮᦭ലᕈߘߩઁળ⸘ᬌᩏ਄ᔅⷐߥⷰὐ߆ࠄ
ᬌᩏࠍⴕߞߡ޿ࠆ‫ߥ߁ࠃߩߎޕ‬ᬌᩏߩਛߦߪᔅߕߒ߽⼏ળߩ㑐ᔃߩ㜞޿߽ߩߛߌ߇฽߹ࠇߡ޿ࠆࠊߌߢߪ
ߥ޿ߚ߼㧘SAI ߇ᬌᩏⷐ⺧ߦ㊀ὐࠍ⟎޿ߚᬌᩏࠍⴕ߁ߚ߼ߦߪ㧘ઁߩ౏ળ⸘⋙ᩏᯏ㑐߇ᱷࠅߩㇱಽࠍࠞࡃ࡯ߔࠆᔅⷐ߇޽ࠆ‫☨ޕ‬࿖ߢߪ㧘GAO ߇ࠞࡃ࡯ߒߡ޿ߥ޿ㇱಽࠍ⋙ኤ✚⋙ Inspector General㧦IG ߇ࠞࡃ࡯ߒߡ߅ࠅ㧘IG ߩሽ࿷߇ GAO ߦ߅޿ߡᬌᩏⷐ⺧ߩᲧ㊀߇㜞ߊߥࠆⷐ࿃ߩ৻ߟߦߥߞߡ޿ࠆ‫ߢߎߘޕ‬㧘IG
߇౏ળ⸘⋙ᩏᯏ㑐ߣߒߡ GAO ߩઍᦧ⊛ߥᯏ⢻ࠍᨐߚߒߡ޿ࠆ߆ߤ߁߆㧘೙ᐲߣㆇ↪ߩਔ㕙߆ࠄ⷗ߡߺࠃ
߁‫ޕ‬㧠㧚㧝 ࿾૏ ฦ⋭ᐡ╬ߦߪ 1978 ᐕ⋙ኤ✚⋙ᴺ Inspector General Act of 1978 ߦၮߠ߈㧘ᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸
߮ᬺോߦ㑐ㅪߒߚ⋙ᩏ Audit ෸߮ᝡᩏ Investigation ࠍⴕߞߚࠅ㧘ߘࠇࠄߩ⋙〈ࠍⴕߞߚࠅߥߤߔࠆߚ
߼㧘⁛┙ߒߚᯏ㑐ߣߒߡ⋙ኤ✚⋙ቶ Office of Inspector General㧦OIG ߇⟎߆ࠇߡ޿ࠆ‫ޕ‬OIG ߩ㐳ߢ޽
ࠆ IG ߪ 2002 ᐕ⃻࿷ߢ 57 ੱߣߥߞߡ޿ࠆ‫ ߜ߁ߩߎޕ‬29 ੱߪ਄㒮ߩഥ⸒ߣᛚ⹺ߦၮߠ߈㧘ᄢ⛔㗔ߦࠃࠅછ๮ߐࠇߡ߅ࠅ㧘ਥߦ⋭ߣᄢⷙᮨߥ⁛┙ᯏ㑐ߦ⟎߆ࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘ᱷࠅߩ 28 ੱߪᒰ⹥ᯏ㑐ߩ㐳ߦࠃࠅછ๮ߐࠇߡ߅ࠅ㧘ਥߦዊⷙᮨߥ⁛┙ᯏ㑐ߣㅪ㇌౏␠ߦ⟎߆ࠇߡ޿ࠆ 22)‫ ߦ߁ࠃߩߎޕ‬GAO ߩᬌᩏኻ⽎ᯏ㑐
ߦߪ IG ߇⸳⟎ߐࠇߡ߅ࠅ㧘․ߦᄢ⛔㗔છ๮ߩ IG ߦߟ޿ߡߪ㧘ᒰ⹥⋭ᐡ╬ߩ㐳෶ߪᰴቭ߇৻⥸⊛ߥ⋙〈ᮭࠍ᦭ߒߡ޿ࠆ߽ߩߩ㧘⋙ᩏ෶ߪᝡᩏᵴേࠍ㒖ᱛ෶ߪ⑌ᱛߔࠆߎߣ߇⑌ߓࠄࠇߡ޿ࠆߚ߼ 23)㧘ߘߩ⁛┙ᕈߪ㜞޿ߣ⸒߃ࠆ‫ޕ‬㧠㧚㧞 ⡯ോ 1978 ᐕ⋙ኤ✚⋙ᴺߦ߅޿ߡ IG ߩ৻⥸⊛ߥ⡯ോߪ㧘ᰴߩࠃ߁ߦⷙቯߐࠇߡ޿ࠆ 24)‫ޕ‬㧔ࠕ㧕IG ߪᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸߮ᬺോߦߟ޿ߡ⋙ᩏ෸߮ᝡᩏࠍⴕߞߚࠅ㧘ߎࠇࠄߩᵴേߦ㑐ߒߡ㧘21) 31 USC Sec. 720 b .
22) GAO 2002 p. 1.
23) 5 USC Appx, Inspector General Act of 1978, Sec. 3 a .
24) 5 USC Appx, Inspector General Act of 1978, Sec. 4 a .

4 -―― -154ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕⋙〈㧘⺞ᢛ෸߮ᜰ␜ࠍⴕࠊߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔ࠗ䋩 IG ߪᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸߮ᬺോߦ㑐ㅪߒߚ⃻ⴕᴺ઎෸߮ክ⼏ਛߩᴺ઎ߩ⹏ଔࠍⴕ߁ߣߣ߽
ߦ㧘ߎࠇࠄ߇⚻ᷣᕈ෸߮ല₸ᕈߦ෸߷ߔࠗࡦࡄࠢ࠻ߦ㑐ߒߡ൘๔ࠍⴕߞߚࠅ㧘ߎࠇࠄߦ↢ߓࠆਇᱜⴕὑ෸߮Ử↪ߩ㒐ᱛ෸߮៰⊒ߦ㑐ߒߡ൘๔ࠍⴕࠊߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔࠙䋩 IG ߪᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸߮ᬺോߩ⚻ᷣᕈ෸߮ല₸ᕈࠍଦㅴߒߚࠅ㧘ਇᱜⴕὑ෸߮Ử↪ࠍ㒐ᱛ෸߮៰⊒ߔࠆߚ߼ߩᵴേࠍⴕߞߚࠅ㧘߹ߚߪ㧘ߎࠇࠄߩᵴേߦ㑐ߒߡ㧘⋙〈㧘⺞ᢛ෶ߪ൘๔ࠍⴕࠊ
ߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔ࠛ䋩 IG ߪᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸߮ᬺോߩ⚻ᷣᕈ෸߮ല₸ᕈࠍଦㅴߒߚࠅ㧘ਇᱜⴕὑ෸߮Ử↪ࠍ㒐ᱛ෸߮៰⊒ߒߚࠅ㧘ᚗ޿ߪ㧘ਇᱜⴕὑ෸߮Ử↪ߦ㑐ਈߒߚ⡯ຬࠍ⼂೎෸߮⿠⸷ߒߚࠅߔࠆᵴേߦ㑐ㅪߒߡ㧘ᒰ⹥⋭ᐡ╬ߣઁߩㅪ㇌᡽ᐭᯏ㑐෶ߪᎺ᡽ᐭᯏ㑐╬ߣߩ㑆ߢㅪ⛊ࠍߣߞߚࠅ㧘ߎߩᵴേߦ㑐ߒߡ㧘⋙〈㧘⺞ᢛ෶ߪ൘๔ࠍⴕࠊߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔ࠝ䋩 IG ߪᒰ⹥⋭ᐡ╬ߩ㐳෸߮ㅪ㇌⼏ળߦኻߒߡ㧘ࡊࡠࠣ࡜ࡓ෸߮ᬺോߩ▤ℂߦ㑐ㅪߒߚਇᱜⴕὑ㧘Ử↪㧘ᰳ㒱╬ߩ⺖㗴ߦߟ޿ߡ⃻⁁ࠍવ߃㧘ᤚᱜភ⟎ࠍၫࠆߚ߼ߩᖱႎࠍឭଏߔࠆߣߣ߽ߦ㧘ᤚᱜភ⟎ߩታᣉ⁁ᴫߦߟ޿ߡႎ๔ߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬ ߎߩࠃ߁ߦ IG ߪ㧘ᒰ⹥⋭ᐡ╬ߛߌࠍ⋙ᩏߢ߈ࠆߣ޿߁㒢⇇߇޽ࠆ߽ߩߩ㧘ઁߪ GAO ࠍ฽߼ฦ࿖ SAIߣ߶߷ห╬ߩ⋙ᩏ਄ߩᮭ㒢߇ਈ߃ࠄࠇߡ޿ࠆ‫ߦࠄߐޕ‬㧘IG ߦߪᝡᩏߦ㑐ߔࠆᮭ㒢߽ਈ߃ࠄࠇߡ޿ࠆ‫ޕ‬㧠㧚㧟 ⋙ኤ⚿ᨐߩಣℂ IG ߪᒰ⹥⋭ᐡ╬ߩࡊࡠࠣ࡜ࡓ෸߮ᬺോߩ▤ℂߦ㑐ㅪߒߚ㊀ⷐߥ⺖㗴㧘Ử↪෶ߪᰳ㒱ࠍ⹺⼂ߒߚ႐ว㧘ᒰ⹥੐ᘒࠍ⸥ㅀߒߚ୘೎ߩ⋙ኤႎ๔ᦠࠍ૞ᚑߒ㧘⋥ߜߦᒰ⹥⋭ᐡ╬ߩ㐳ߦឭ಴ߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬ߘߒߡ㧘ᒰ⹥⋭ᐡ╬ߩ㐳ߪ㧘IG ߩ⋙ኤႎ๔ᦠߦኻߔࠆࠦࡔࡦ࠻ࠍ⸥ㅀߒߚႎ๔ᦠࠍ૞ᚑߒ㧘7 ᣣએౝߦ IG ߩ⋙ኤႎ๔ᦠߣߣ߽ߦㅪ㇌⼏ળߩ㑐ㅪߔࠆᆔຬળ෶ߪዊᆔຬળߦឭ಴ߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߡ޿ࠆ 25)‫৻ޕ‬ᣇ㧘
IG ߪᲤᐕ㧘4 ᦬ 30 ᣣ෸߮ 10 ᦬ 31 ᣣ߹ߢߦߘࠇߙࠇ 3 ᦬ 31 ᣣ෸߮ 9 ᦬ 30 ᣣ߹ߢߩඨᐕ㑆ߩᵴേࠍⷐ
⚂ߒߚඨᦼႎ๔ᦠࠍ૞ᚑߒ㧘ߎࠇࠍᒰ⹥⋭ᐡ╬ߩ㐳ߦឭ಴ߒߥߌࠇ߫ߥࠄߥ޿‫ߡߒߘޕ‬㧘ᒰ⹥⋭ᐡ╬ߩ㐳ߪ㧘IG ߩඨᦼႎ๔ᦠߩឭ಴ฃߌߡ߆ࠄ 30 ᣣએౝߦ㧘ߎߩඨᦼႎ๔ᦠࠍ⥄ࠄ߇૞ᚑߔࠆႎ๔ᦠߣߣ߽ߦ㧘ㅪ㇌⼏ળߩ㑐ㅪߔࠆᆔຬળ෶ߪዊᆔຬળߦឭ಴ߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߡ޿ࠆ 26)‫ ߦ߁ࠃߩߎޕ‬IG ߩ୘೎ߩ⋙ኤႎ๔ᦠ෸߮ඨᦼႎ๔ᦠߪ㧘ᦨ⚳⊛ߦㅪ㇌⼏ળߩ㑐ㅪߔࠆᆔຬળ෶ߪዊᆔຬળߦឭ಴ߐࠇ㧘ᴺ઎෸
੍߮▚ߩክ⼏ߩෳ⠨ߦଏߐࠇߡ޿ࠆ‫ޕ‬㧠㧚㧠 ᵴേ⁁ᴫ
 IG ߪߘߩ⡯ോ෸߮ᮭ㒢ࠍㆀⴕߔࠆߩߦᔅⷐߥᐙㇱ⡯ຬ෸߮৻⥸⡯ຬࠍછ๮ߒߚࠅ㧘㓹↪ߔࠆߎߣ߇ߢ߈
ࠆߣߐࠇߡ޿ࠆ 27)‫ޕ‬2000 ᐕᐲ੍▚ࡌ࡯ࠬߢ㧘57 ߩ OIG ߦߪว⸘ߢ 1 ਁ 1625 ੱߩ⡯ຬ߇㈩⟎ߐࠇ㧘ว⸘
ߢ 13 ం 6221 ਁ࠼࡞ߩ੍▚߇㈩⾮ߐࠇߡ޿ࠆ 28)‫⋥ߣࠇߎޕ‬ㄭߩ 2001 ᐕᐲ੍▚ࡌ࡯ࠬߢᲧセߔࠆߣ㧘GAO
ߦߪ 3275 ੱߩ⡯ຬ߇㈩⟎ߐࠇ㧘4 ం 0292 ਁ࠼࡞ߩ੍▚߇㈩⾮ߐࠇߡ޿ࠆ 29)‫ߚ߹ޕ‬㧘OIG ߩᵴേߪ㧘ᄢ߈ߊ⋙ᩏߣᝡᩏߦಽߌࠄࠇࠆ߇㧘⋙ᩏߦ㑐ߒߡߪ GAO ߩ૞ᚑߒߚ᡽ᐭᬌᩏၮḰ Government Auditing25) 5 USC Appx, Inspector General Act of 1978, Sec. 5 d .
26) 5 USC Appx, Inspector General Act of 1978, Sec. 5 b .
27) 5 USC Appx, Inspector General Act of 1978, Sec. 6 a 7 .
28) GAO 2002 pp. 66-67.
29) GAO 2000 p. 36.

5 -―― -155ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

Standards㧦GAS ߦḰ᜚ߒߡⴕࠊࠇߡ޿ࠆߚ߼㧘OIG ߩ⋙ᩏߩౝኈߪ GAO ߩᬌᩏߣห৻ߣߥߞߡ޿ࠆ‫ޕ‬ߎߩࠃ߁ߦㅪ㇌᡽ᐭో૕ߢ⷗ߚ႐ว㧘OIG ߦߪੱ⊛ߦ੍߽▚⊛ߦ߽ GAO ࠍಒߋⷙᮨߩ⾗Ḯ߇ᛩ౉ߐࠇߡ
߅ࠅ㧘߹ߚ㧘⋙ᩏߪ GAS ߦḰ᜚ߒߡⴕࠊࠇࠆߚ߼㧘IG ߪ౏ળ⸘⋙ᩏᯏ㑐ߣߒߡ GAO ߩઍᦧ⊛ߥᯏ⢻ࠍᨐߚߒߡ޿ࠆ‫ޕ‬2004 ᐕᐲࠍ଀ߦߣࠆߣ㧘OIG ో૕ߩᵴേᚑᨐߪ⴫㧝ߩࠃ߁ߦߥߞߡ޿ࠆ‫ޕ‬⴫㧝 OIG ో૕ߩᵴേᚑᨐ㧔2004 ᐕᐲ㧕
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OIG ߩ൘๔ߦࠃࠆ⽷᡽਄ߩଢ⋉㧔Ⴧ෼࡮▵ᷫ㗵㧕਄⸥ߩ߁ߜᒰዪ߇หᗧߒߚ⽷ോଢ⋉Ԙ㑐ଥᴺ઎㧘ᄾ⚂᧦㗄㧘⵬ഥⷐ✁╬ߦ㆑෻ߒߚ㊄㗵㧘ԙ⸽᜚ᦠ㘃ߩⵣઃߌߩߥ޿ᡰ಴㗵㧘Ԛਇᔅⷐ࡮ਇวℂߥᡰ಴㗵਄⸥ߩ߁ߜᒰዪ߇หᗧߒߚᜰ៰㊄㗵
OIG ߩᝡᩏߦ⿠࿃ߔࠆ‽⟋⸷ㅊߩઙᢙOIG ߩᝡᩏߦ⿠࿃ߔࠆೃ੐๔⊒ߩઙᢙOIG ߩᝡᩏߦ⿠࿃ߔࠆ⽷↥ᴚ෼ߩઙᢙ
᡽ᐭ⺞㆐౉ᧅ㧘⵬ഥ㊄੤ઃ╬ߦ㑐ߒߡ㧘OIG ߩᝡᩏߦ⿠
࿃ߔࠆ⾗ᩰ஗ᱛߩઙᢙOIG ߩᝡᩏߦ⿠࿃ߔࠆᙼᚓಣಽߩઙᢙOIG ߩᝡᩏߦ⿠࿃ߔࠆᑯఘ㗵㧘ᴚ෼㗵㧘છᗧᡰᛄ㗵╬149 ం࠼࡞
125 ం࠼࡞



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35 ం࠼࡞ 㧔಴ౖ㧕President’s Council on Integrity and Efficiency et al.(2004) pp.30-37Υ ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆ઀⚵ߺ㧝㧚ᬌᩏⷐ⺧߳ߩኻᔕ
 GAO ߪ⥄ࠄࠍ┙ᴺᐭߩᯏ㑐ߣ૏⟎ઃߌߡ߅ࠅ㧘ߘߩᬌᩏᵴേߩ⚂ 90㧑ߪ㧘ㅪ㇌⼏ળ߆ࠄߩᬌᩏⷐ⺧ߦၮߠ޿ߡⴕࠊࠇߡ޿ࠆ‫ޕ‬GAO ߪߤߩࠃ߁ߦᬌᩏⷐ⺧ߦኻᔕߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ߢߎߘޕ‬㧘వߕᦨೋߦ
ᬌᩏⷐ⺧ߩฃઃ߆ࠄᬌᩏႎ๔ᦠߩㅍઃ߹ߢߩᵹࠇߦߟ޿ߡ⷗ߡߺࠃ߁‫ޕ‬GAO ߪᬌᩏⷐ⺧ߦ⊛⏕ߦኻᔕߔࠆߣߣ߽ߦᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼㧘ᰴߩࠃ߁ߥ઀⚵ߺࠍ૞ߞߡ޿ࠆ ࿑㧝ෳᾖ ‫ޕ‬㧝㧚㧝 ᬌᩏⷐ⺧ߩฃઃ ⼏ળᷤᄖ⺖ Congressional Relations ߪㅪ㇌⼏ળ߆ࠄᢥᦠߢᬌᩏⷐ⺧߇޽ߞߚ႐ว㧘ⷐ⺧⠪ߩㅪ㇌⼏ળߢߩࠬ࠹ࠗ࠲ࠬ㧘GAO ߩ㐳ᦼᚢ⇛⸘↹ߣߩᢛวᕈ 30)㧘⸘↹ਛ࡮ታᣉਛߩઁߩᬌᩏߩᬺോ㊂ߥߤߦၮߠ߈㧘ᬌᩏⷐ⺧ߦኻߔࠆ GAO ߩఝవ㗅૏ࠍઃߌࠆ‫ߚ߹ޕ‬㧘ᬌᩏ࠹࡯ࡑߩⶄ㔀ᕈ࡮㊀ⷐᕈ㧘ㅪ㇌⼏ળߢߩ᡽╷⺰੎ߥߤ㧘ᬌᩏⷐ⺧ߦଥࠆᬌᩏ਄ߩ࡝ࠬࠢࠍ್ᢿߔࠆߚ߼ߩᖱႎࠍ෼㓸ߔࠆߣߣ߽ߦ㧘GAO ౝߩ㑐ଥㇱ⟑෸߮ᬌᩏ࠴࡯ࡓߩࡔࡦࡃ࡯ߣߥࠆ⡯ຬࠍ․ቯߔࠆ‫ޕ‬ᬌᩏⷐ⺧ߦࠃࠆᬌᩏ࠹࡯ࡑߪ㧘ߘߩᬌᩏ਄ߩ࡝ࠬࠢߦ
ᔕߓߡ㧘ࡂࠗ࡮࡝ࠬࠢ㧘ࡒ࠺ࠖࠕࡓ࡮࡝ࠬࠢ෸߮ࡠ࡯㨯࡝ࠬࠢߩ 3 Ბ㓏ߦಽ㘃ߐࠇߡ޿ࠆ‫ߩߎޕ‬ಽ㘃ߦᔕߓߡ㧘ᬌᩏⷐ⺧ߦኻߔࠆ GAO ߩ⚵❱⊛ߥ㑐ਈߩᐲว޿߇⇣ߥߞߡ޿ࠆ‫ޕ‬30) ㅪ㇌⼏ળ߆ࠄߩᬌᩏⷐ⺧ߩ߁ߜGAO ߩ㐳ᦼᚢ⇛⸘↹ߣ৻⥌ߒߡ޿ࠆഀวߪ㧘⚂ 75㧑ߣߥߞߡ޿ࠆ 2006 ᐕ 7 ᦬࠙ࠜ࡯ࠞ࡯ળ⸘ᬌᩏ㒮㐳ࠃࠅ ‫ޕ‬

6 -―― -156ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕࿑䋱䇭ᬌᩏⷐ⺧䈻䈱ኻᔕ䈀ㅪ㇌⼏ળ䈁
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䋨಴ౖ䋩㪞㪘㪦䋨㪉㪇㪇㪌㪸䋩䉋䉍૞ᚑ ⼏ળᷤᄖ⺖ߪᔅⷐߥᖱႎࠍ෼㓸ߒߚᓟ㧘ᬌᩏⷐ⺧ฃ౉ࠇߩนุߦߟ޿ߡᬌᩏⷐ⺧ฃ౉ᆔຬળEngagement Acceptance Meeting ߦ⻁ࠅ㧘ߘߩ⚿⺰ࠍᓧࠆ‫ߩߎޕ‬ᬌᩏⷐ⺧ฃ౉ᆔຬળߪળ⸘ᬌᩏ㒮㐳㧘ᦨ㜞ၫⴕ⽿છ⠪ Chief Operating Officer ෸߮ᜂᒰክ⼏ቭ Managing Director ߢ᭴ᚑߐࠇ㧘ㅳ 1 ࿁㐿௅ߐࠇߡ޿ࠆ‫ޕ‬GAO ߢߪ 2000 ᐕ 11 ᦬ߩᯏ᭴ᡷ㕟ߢⴕ᡽ಽ㊁೎ߩ㒮㐳⵬ Assistant Comptroller General߇ᑄᱛߐࠇ㧘ߘߩᮭ㒢ߩᄢㇱಽߪᣂ⸳ߩክ⼏ቭߦᆔ⼑ߐࠇߚ‫ޕ‬ ⼏ળᷤᄖ⺖ߪᬌᩏⷐ⺧ฃ౉ᆔຬળߩ᳿ቯࠍฃߌ㧘ᬌᩏⷐ⺧ߩฃઃ߆ࠄ 10 ᬺോᣣએౝߦ㧘ⷐ⺧⠪ߦኻߒߡᬌᩏⷐ⺧ฃ౉ࠇߩนุࠍᢥᦠߢㅢ⍮ߔࠆ‫ޕ‬ᬌᩏⷐ⺧ࠍฃߌ౉ࠇࠆ႐ว㧘ᢥᦠߩਛߢᬌᩏ࠴࡯ࡓߦ⡯ຬࠍ㈩⟎ߔࠆᤨᦼࠍ᣿␜ߔࠆ‫ߪᦼᤨߩߎޕ‬Ԙ⋥ߜߦ㧘ԙᢙㅳ㑆ᓟ㧘Ԛᢙࡨ᦬ᓟ㧘ԛ዁᧪ߩ․ቯߩᐕ᦬ᣣߩਛ߆
ࠄㆬ߫ࠇࠆ‫ߚ߹ޕ‬㧘ᜎุߔࠆ႐วߪ㧘ᢥᦠߩਛߢߘߩวℂ⊛ߥℂ↱ߣᔅⷐߦᔕߓߡⷐ⺧⠪ߩ࠾࡯࠭ߦ⷗ว
ߞߚઍᦧ᩺ࠍ᣿␜ߔࠆ‫ޕ‬ᜎุߔࠆ႐วߩวℂ⊛ߥℂ↱ߣߒߡ㧘GAO ߦᴺ⊛ᮭ㒢߇ߥ޿ߎߣ㧘ᣢߦ㘃ૃߩᬌᩏ࠹࡯ࡑߦขࠅ⚵ࠎߢ޿ࠆߎߣ㧘⡯ຬ࡮੍▚ߦ૛⵨߇ߥ޿ߎߣߥߤ߇᜼ߍࠄࠇࠆ‫ޕ‬ㅪ㇌⼏ળ߆ࠄߩᬌᩏ
7 -―― -157

ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

ⷐ⺧ߩ߁ߜ GAO ߇ฃߌ౉ࠇࠆഀวߪ㧘⚂ 85㧑ߣߥߞߡ޿ࠆ 31)‫ޕ‬㧔㧝㧕ⷐ⺧⠪ߩఝవ㗅૏ GAO ߩⷐ⺧⠪ߦኻߔࠆఝవ㗅૏ߪ㧘ᰴߩ㗅⇟ߢ޽ࠆ 32)‫ޕ‬ၮᧄ⊛ߦᄙᢙౄߣዋᢙౄߩ㑆ߢఝవ㗅૏ߦᏅࠍ⸳ߌߡ޿ߥ޿‫ޕ‬㧔ࠕ㧕ᴺ઎㧘ᧄળ⼏᳿⼏㧘ᧄળ⼏ႎ๔ᦠ㧘ᆔຬળႎ๔ᦠ╬ߦၮߠߊㅪ㇌⼏ળ߆ࠄߩⷐ⺧‫ޕ‬㧔ࠗ㧕Ԙ਄㒮⼏㐳ઍⴕ㧘਄㒮ߩᄙᢙౄ෸߮ዋᢙౄߩ㒮ౝ✚ോ߆ࠄߩⷐ⺧㧘ԙਅ㒮⼏㐳㧘ਅ㒮ߩᄙᢙౄ෸߮
ዋᢙౄߩ㒮ౝ✚ോ߆ࠄߩⷐ⺧㧘Ԛᬌᩏ࠹࡯ࡑࠍᚲ▤ߒߡ޿ࠆᆔຬળ࡮ዊᆔຬળߩᆔຬ㐳෸߮ዋᢙౄ
╩㗡ℂ੐߆ࠄߩⷐ⺧‫ޕ‬㧔࠙㧕਄㒮᡽ᐭ໧㗴ᆔຬળ෸߮ਅ㒮᡽ᐭㆇ༡ᆔຬળߦዻߒߡ޿ࠆㅪ㇌⼏ຬ߆ࠄߩⷐ⺧‫ޕ‬㧔ࠛ㧕ㅪ㇌⼏ຬ୘ੱ߆ࠄߩⷐ⺧‫ޕ‬㧔㧞㧕ⷐ⺧ᤨߩᬌ⸛੐㗄 GAO ߪᬌᩏⷐ⺧ߦఝవ㗅૏ࠍઃߌࠆ႐ว㧘ᰴߩ੐㗄ࠍᬌ⸛ߒߡ޿ࠆ 33)‫ޕ‬㧔ࠕ㧕ᬌᩏ࠹࡯ࡑߩౝኈ‫ޕ‬㧔ࠗ㧕GAO ߩᴺ⊛ᬌᩏᮭ㒢ߩ᦭ή‫߫߃଀ޕ‬ᬌᩏ࠹࡯ࡑ߇ㅪ㇌᡽ᐭ߆ࠄ⾗㊄ࠍฃߌߡ޿ࠆ߆㧘߹ߚ㧘ᬌᩏ࠹࡯ࡑ߇ㅪ㇌ᴺߦၮߠ޿ߡታᣉߐࠇߡ޿ࠆ߆‫ޕ‬㧔࠙㧕GAO ߩኾ㐷⊛ၮḰ Professional Standards ෸߮ᩭߣߥࠆଔ୯ Core Values ߳ߩㆡวᕈ‫ޕ‬㧔ࠛ㧕ᔅⷐߦߥࠆᬌᩏ⾗Ḯߩ㊂෸߮⾌↪ኻലᨐ‫ޕ‬㧔ࠝ㧕⃻࿷㧘ᜂᒰߔߴ߈ᬌᩏ࠴࡯ࡓ߇᦭ߒߡ޿ࠆᬺോ㊂‫ޕ‬㧔ࠞ㧕⃻࿷㧘ᒰ⹥ⷐ⺧⠪ߩߚ߼ߦታᣉߒߡ޿ࠆઁߩᬌᩏߩ᦭ή‫ޕ‬㧔ࠠ㧕⃻࿷㧘ᬌᩏ࠹࡯ࡑߦ㑐ㅪߔࠆᬌᩏ߇㧘⋙ኤ✚⋙╬ߦࠃࠅⴕࠊࠇߡ޿ࠆ߆ߤ߁߆‫ޕ‬㧔ࠢ㧕⃻࿷㧘ᬌᩏ࠹࡯ࡑ߇㧘ฦ⋭ᐡߩክ⼏ળ෶ߪⵙ್ᚲߢክ⼏ߐࠇߡ޿ࠆ߆ߤ߁߆‫ޕ‬㧝㧚㧞 ᬌᩏߩ㐿ᆎ ᬌᩏ࠴࡯ࡓߪᬌᩏⷐ⺧ߩฃ౉ࠇࠍㅢ⍮ߒߚᓟ 20 ᬺോᣣએౝߦ㧘ⷐ⺧⠪ߩࠬ࠲࠶ࡈߣᛂวߖળ⼏ࠍ㐿௅ߒ㧘Ԙᬌᩏⷐ⺧ߩ⋡⊛㧘ԙᬌᩏታᣉ⸘↹ߩ╷ቯ㐿ᆎ㧘Ԛᬌᩏታᣉ⸘↹ߩ╷ቯᦼ㒢ߥߤߦߟ޿ߡวᗧࠍ࿑ࠆ‫ޕ‬ߎߩวᗧ੐㗄ߪᗧ࿑⏕⹺ᦠ Statement of Intent ߦ߹ߣ߼ࠄࠇ㧘วᗧ߇ᓧࠄࠇߡ߆ࠄ 10 ᬺോᣣએౝߦ㧘ᬌᩏႎ๔ᦠߩౝኈߦኻᄖ⊛ߥ⽿છࠍ᦭ߔࠆ╙৻⽿છ⠪ First Partner ߩᛚ⹺ࠍᓧߚᓟ㧘ⷐ⺧⠪ߦㅍઃߐࠇ
ࠆ‫⽿৻╙ߩߎޕ‬છ⠪ߪᬌᩏ࠴࡯ࡓߩ࡝࡯࠳࡯ߢ޽ࠅ㧘ክ⼏ቭ෶ߪ⺖㐳 Director ࠢ࡜ࠬ߇లߡࠄࠇࠆ‫ޕ‬ᗧ࿑⏕⹺ᦠߪᬌᩏ࠹࡯ࡑ߇ࡂࠗ㨯࡝ࠬࠢߩ႐ว㧘ᬌᩏⷐ⺧⹏ଔᆔຬળ Engagement Review Meeting㧦ERM
ߦႎ๔ߐࠇࠆ‫ ߩߎޕ‬ERM ߪฦᚢ⇛⋡ᮡߏߣߦળ⸘ᬌᩏ㒮㐳㧘ᜂᒰክ⼏ቭ╬ߢ᭴ᚑߐࠇ㧘GAO ో૕ߩᬌᩏߩታᣉ⁁ᴫߦߟ޿ߡ⼏⺰ߔࠆߚ߼㧘㓒ㅳߢ㐿௅ߐࠇߡ޿ࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪ╙৻⽿છ⠪ߦࠃࠆᗧ࿑⏕⹺ᦠߩᛚ⹺ᓟ㧘ᬌᩏኻ⽎ᯏ㑐ߦኻߒߡᬌᩏㅢ⍮ Notification
Letter ࠍㅍઃߔࠆߣߣ߽ߦ㧘ᔅⷐߦᔕߓߡᬌᩏኻ⽎ᯏ㑐ߩࠬ࠲࠶ࡈߣᬌᩏ㐿ᆎળ⼏ Entrance
Conference ࠍ㐿௅ߔࠆ‫ߩߎޕ‬ᬌᩏ㐿ᆎળ⼏ߪ GAO ߩⷐ⺧߆ࠄ 14 ᣣએౝߦ㐿௅ߐࠇ㧘Ԙᬌᩏߩ⾗Ḯ㧘ԙ31) 2006 ᐕ 7 ᦬࠙ࠜ࡯ࠞ࡯ળ⸘ᬌᩏ㒮㐳ࠃࠅ‫ޕ‬32) GAO 2004 pp. 8-9.
33) GAO 2004 pp. 9-10.

8 -―― -158ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕GAO ⡯ຬߩᓎഀߣ⽿છ㧘Ԛᬌᩏߦᔅⷐߥᖱႎ㧘ԛ⺞ᩏߩౝኈ㧘Ԝታ࿾ᬌᩏ▎ᚲ㧘ԝ࠺࡯࠲෸߮ᖱႎߩ଻
ోߥߤߦߟ޿ߡ⹤ߒวࠊࠇࠆ‫ޕ‬㧝㧚㧟 ᬌᩏታᣉ⸘↹ߩ╷ቯ ᬌᩏ࠴࡯ࡓߪ࠺ࠩࠗࡦ㨯ࡑ࠻࡝࠶ࠢࠬ Design Matrix ࠍ↪޿ߡԘᬌᩏⷐ⺧ߩ⢛᥊㧘ԙGAO ౝᄖߩ㑐ଥ⠪㧘Ԛᬌᩏⷐ⺧ߩ⋡⊛㧘ԛᬌᩏߦᔅⷐߥᖱႎ㧘Ԝ࠺࡯࠲ߩ෼㓸ᣇᴺ㧘ԝ࠺࡯࠲ߩಽᨆᣇᴺ㧘Ԟಽᨆ⚿ᨐߩ᦭↪ᕈߥߤࠍ᣿ࠄ߆ߦߔࠆ‫ߩߘޕ‬ᓟ㧘ታ࿾ᬌᩏ▎ᚲ㧘ਥⷐߥ૞ᬺ㧘࠴࡯ࡓࡔࡦࡃ࡯ߩᜂᒰ૞ᬺ࡮ቢੌᤨᦼࠍ⸳ቯߒߚᬌ
ᩏታᣉ⸘↹ࠍ╷ቯߔࠆ‫ޕ‬GAO ߪߎߩᬌᩏታᣉ⸘↹ߩ╷ቯߦᐔဋߢ⚂2 ࡨ᦬ࠍ⾌߿ߒߡ޿ࠆ 34)‫ޕ‬ ᬌᩏ࠴࡯ࡓߪᬌᩏႎ๔ᦠߩᦨ⚳⊛ߥክᩏࠍᜂᒰߔࠆ╙ੑ⽿છ⠪ Second Partner ࠍ᳿ቯߔࠆ‫╙ߩߎޕ‬ੑ⽿છ⠪ߪᬌᩏ࠹࡯ࡑߩᬌᩏ਄ߩ࡝ࠬࠢಽ㘃ߦᔕߓߡ᳿ቯߐࠇߡ߅ࠅ㧘ࡂࠗ㨯࡝ࠬࠢߩ႐วߪળ⸘ᬌᩏ㒮㐳㧘ᦨ㜞ၫⴕ⽿છ⠪෶ߪ㚂Ꮸຠ⾰⛔೙ቭ Chief Quality Officer 㧘ࡒ࠺ࠖࠕࡓ࡮࡝ࠬࠢߩ႐วߪຠ⾰࡮⛮⛯ᡷༀ⺖ Office of Quality and Continuous Improvement ෶ߪክ⼏ቭ㧘ࡠ࡯㨯࡝ࠬࠢߩ႐วߪክ⼏ቭ߇లߡࠄ
ࠇߡ޿ࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪᬌᩏታᣉ⸘↹ߩ╷ቯᓟ㧘ⷐ⺧⠪ߩࠬ࠲࠶ࡈߣᛂวߖળ⼏ࠍ㐿௅ߒ㧘ᬌᩏ⋡⊛㧘࠺࡯࠲ಽᨆ
ᣇᴺ㧘ᬌᩏႎ๔ᦠߩឭ಴ᦼ㒢ߥߤߦߟ޿ߡวᗧࠍ࿑ࠆ‫ߩߎޕ‬วᗧ੐㗄ߪ⚂᧤⏕⹺ᦠ Commitment Letterߦ߹ߣ߼ࠄࠇ㧘ᬌᩏ࠹࡯ࡑ߇ࡂࠗ㨯࡝ࠬࠢ෶ߪࡒ࠺ࠖࠕࡓ࡮࡝ࠬࠢߩ႐วߪ ERM ߩᛚ⹺ᓟ㧘ᬌᩏ࠹࡯ࡑ߇
ࡠ࡯㨯࡝ࠬࠢߩ႐วߪ╙৻⽿છ⠪ߩᛚ⹺ᓟ㧘ⷐ⺧⠪ߦㅍઃߐࠇࠆ‫ޕ‬㧝㧚㧠 ታ࿾ᬌᩏߩታᣉ ᬌᩏ࠴࡯ࡓߪᬌᩏታᣉ⸘↹ߦḰ᜚ߒߥ߇ࠄ࠺࡯࠲ߩ෼㓸ߣಽᨆࠍⴕ޿㧘ᬌᩏ⚿ᨐࠍ߹ߣ߼ࠆߣߣ߽ߦႎ
๔ᒻᑼࠍ᳿ቯߔࠆ‫ޕ‬ߎߩႎ๔ᒻᑼߦߪ㐳ᢥႎ๔ Report 㧘ᦠ◲ Correspondence 㧘⼏ળ⸽⸒ Testimony 㧘ࡂࠗ࡝ࠬࠢ࡮ࠪ࡝࡯࠭ High-Risk Series ߥߤ߇޽ࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪታ࿾ᬌᩏ⚳ੌᓟ㧘ᬌᩏኻ⽎ᯏ㑐ߩࠬ࠲࠶ࡈߣᛂߜಾࠅળ⼏ Closeout Meeting ࠍ㐿௅ߒ㧘෼㓸ߒߚᖱႎߦኻߔࠆℂ⸃ߩᱜ⏕ᕈ߿㧘ㅊട⊛ߦᔅⷐߥ࠺࡯࠲ߩ᦭ήߥߤࠍ⏕⹺ߔࠆ‫ޕ‬ታ࿾ᬌᩏߢᓧࠄࠇ
ࠆᖱႎߪ㧘ᒰ⹥ᬌᩏ▎ᚲߦߩߺ㒢ቯߐࠇࠆߚ߼㧘ᛂߜಾࠅળ⼏ߢߪ⊒⷗੐㗄෸߮൘๔ߦߟ޿ߡߪ㧘⼏⺰ߐࠇߥ޿‫ޕ‬ ᬌᩏ࠴࡯ࡓߪⷐ⺧⠪ߦኻߒߡ㧘ᬌᩏኻ⽎ᯏ㑐߆ࠄߩ࠺࡯࠲ߩ౉ᚻน⢻ᕈ㧘౉ᚻߒߚ࠺࡯࠲ߩ㊂⊛࡮⾰⊛චಽᕈߥߤ㧘ᬌᩏߩㅴ᝞⁁ᴫߦߟ޿ߡቯᦼ⊛ߦႎ๔ߔࠆ‫ޕ‬㧝㧚㧡 ᬌᩏႎ๔ᦠ ᩺ ߩ૞ᚑ ᬌᩏ࠴࡯ࡓߪᬌᩏ⚿ᨐߦၮߠ߈㧘ࠦࡒࡘ࠾ࠤ࡯࡚ࠪࡦಽᨆኅ෸߮ⷞⷡࠕ࠼ࡃࠗࠩ࡯ߩഥ⸒ࠍᓧߥ߇ࠄ㧘ᧄᢥ㧘ᵈ㉼෸߮ෳ⠨⾗ᢱߢ᭴ᚑߐࠇࠆᬌᩏႎ๔ᦠ ᩺ ࠍ૞ᚑߔࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪᬌᩏႎ๔ᦠ ᩺ ߦ⸥ㅀߐࠇߡ޿ࠆ੐ታ㑐ଥߣಽᨆ⚿ᨐߩᱜ⏕ᕈߦߟ޿ߡᬌᩏ⚳ੌળ⼏
Exit Conference ߩ⏕⹺ࠍฃߌߚᓟ㧘╙৻⽿છ⠪ߦㅍઃߔࠆ‫ߩߎޕ‬ᬌᩏ⚳ੌળ⼏ߦߪ㧘ᬌᩏ࠴࡯ࡓߩࡔࡦ
ࡃ࡯ߣᬌᩏኻ⽎ᯏ㑐ߩ⽿છ⠪߇಴Ꮸߔࠆ‫⽿৻╙ޕ‬છ⠪ߪᬌᩏႎ๔ᦠ ᩺ ߇ GAO ߩਥⷐߥଔ୯ߦว⥌ߒߡ޿ࠆߎߣ㧘ᬌᩏ߇৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭᬌᩏၮḰ Generally Accepted Government AuditingStandards㧦GAGAS ߦḰ᜚ߒߡⴕࠊࠇߚߎߣߥߤࠍᦨ⚳⊛ߦ⏕⹺ߔࠆ‫ ߩߎޕ‬GAO ߩਥⷐߥଔ୯ߪ㧘34) 㤥↰ᔘม 2003 p. 60‫ޕ‬

9 -―― -159ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

2004-2009 ᐕᐲ㐳ᦼᚢ⇛⸘↹ߢߪ⺑᣿⽿છ Accountability 㧘౏ᱜ Integrity ෸߮ା㗬 Reliability ߣߥߞߡ޿ࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪ╙৻⽿છ⠪ߩᦨ⚳⊛ߥ⏕⹺ࠍᓧߚᓟ㧘ᬌᩏኻ⽎ᯏ㑐ߩࠦࡔࡦ࠻ࠍ᳞߼ࠆ 4 ㅳ㑆એౝߦᬌᩏႎ๔ᦠ ᩺ ࠍ ERM ߦឭ಴ߔࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪ╙৻⽿છ⠪ߩᛚ⹺ࠍᓧߡ㧘ᬌᩏႎ๔ᦠ ᩺ ࠍ╙ੑ⽿છ⠪ߦឭ಴ߔࠆ‫╙ޕ‬ੑ⽿છ⠪ߪ╙৻⽿છ⠪ߩ್ᢿ߇ᅷᒰ߆ߤ߁߆ߣ޿߁ⷰὐ߆ࠄᬌᩏႎ๔ᦠ ᩺ ߩᦨ⚳⊛ߥክᩏࠍⴕ߁‫ޕ‬㧝㧚㧢 ᬌᩏႎ๔ᦠ ᩺ ߩㅍઃ ᬌᩏ࠴࡯ࡓߪ╙৻⽿છ⠪ߣ╙ੑ⽿છ⠪ߩᗧ⷗߇৻⥌ߒߚ႐ว㧘╙৻⽿છ⠪ߩᛚ⹺ࠍᓧߡ㧘ᬌᩏႎ๔ᦠ ᩺ࠍⷐ⺧⠪ߦㅍઃߔࠆ‫ߦࠄߐޕ‬㧘ᬌᩏኻ⽎ᯏ㑐ߩࠦࡔࡦ࠻ࠍ᳞߼ࠆߚ߼㧘ᬌᩏኻ⽎ᯏ㑐ߦ߽ㅍઃߔࠆ‫ޕ‬ᬌᩏኻ⽎ᯏ㑐ߦ᳞߼ࠄࠇࠆࠦࡔࡦ࠻ߪ㧘ᬌᩏ࠴࡯ࡓߩ⊒⷗੐㗄㧘⚿⺰෸߮൘๔߳ߩ⾥ุߩ⴫᣿ߣ㧘⾥ᚑߢ߈ߥ޿႐วߩℂ⺰⊛ᩮ᜚ߥߤߢ޽ࠆ‫ߩ࠻ࡦࡔࠦޕ‬ឭ಴ᦼ㒢ߪ㧘ㅢᏱ 30 ᣣએౝߢ㧘․ߦℂ↱߇޽ࠆ႐วߪᬌᩏ
ኻ⽎ᯏ㑐ߩ↳ߒ಴ߦࠃࠅᑧ㐳ࠍ⹺߼ߡ޿ࠆ 35)‫ޕ‬㧝㧚㧣 ᬌᩏႎ๔ᦠߩㅍઃ ᬌᩏ࠴࡯ࡓߪᬌᩏኻ⽎ᯏ㑐ߩࠦࡔࡦ࠻ߦၮߠ޿ߡᬌᩏႎ๔ᦠ ᩺ ࠍୃᱜߒߚᓟ㧘╙৻⽿છ⠪ߦㅍઃߔࠆ‫ޕ‬╙৻⽿છ⠪ߪୃᱜߐࠇߚᬌᩏႎ๔ᦠ ᩺ ߇ᬌᩏኻ⽎ᯏ㑐ߩࠦࡔࡦ࠻ࠍ౏ᐔ߆ߟቢోߦ෻ᤋߒߡ޿ࠆߎߣࠍ
⏕⹺ߔࠆ‫ޕ‬ᬌᩏ࠴࡯ࡓߪᬌᩏኻ⽎ᯏ㑐߇ᬌᩏႎ๔ᦠ ᩺ ߦ⸥ㅀߐࠇߚ⊒⷗੐㗄㧘⚿⺰෸߮൘๔ߦหᗧߒߥ
޿႐ว㧘ୃᱜߐࠇߚᬌᩏႎ๔ᦠ ᩺ ࠍ╙৻⽿છ⠪ߩ⏕⹺ᓟ㧘╙ੑ⽿છ⠪ߦㅍઃߔࠆߣߣ߽ߦߘߩหᗧࠍᓧ
ࠆ‫ߚ߹ޕ‬㧘ᬌᩏ࠴࡯ࡓߪᬌᩏኻ⽎ᯏ㑐߇ᬌᩏႎ๔ᦠ ᩺ ߦ⸥ㅀߐࠇߚ⊒⷗੐㗄㧘⚿⺰෸߮൘๔ߦหᗧߒߥ
޿႐ว㧘ERM ߦႎ๔ߔࠆ‫ޕ‬ ᬌᩏ࠴࡯ࡓߪ╙৻⽿છ⠪ߩᦨ⚳⊛ߥᛚ⹺෸߮⼏ળᷤᄖ⺖ߩหᗧࠍᓧߚᓟ㧘ᦨ⚳⊛ߥᬌᩏႎ๔ᦠࠍⷐ⺧⠪෸߮ᬌᩏኻ⽎ᯏ㑐ߦㅍઃߔࠆߣߣ߽ߦ౏⴫ߔࠆ‫ߩߟ৻ޕ‬ᬌᩏႎ๔ᦠࠍቢᚑߐߖࠆ߹ߢߦ㧘ᐔဋߢ 6 ࡨ᦬ߣ
300 ੱᣣࠍⷐߒߡ޿ࠆ 36)‫ޕ‬㧞㧚৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭᬌᩏၮḰ ᰴߦᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼ߩ઀⚵ߺߣߒߡ㧘GAO ߩᬌᩏၮḰࠍขࠅ਄ߍߡߺߚ޿‫ޕ‬GAO
ߩᬌᩏߪ㧘৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭᬌᩏၮḰ GAGAS ߦḰ᜚ߒߡⴕࠊࠇߡ޿ࠆ‫ ߩߎޕ‬GAGAS ߣߪ㧘ળ⸘ᬌᩏ㒮㐳߇૞ᚑߒߚ᡽ᐭᬌᩏၮḰ Government Auditng Standards㧦GAS ߣ GAS ߢᒁ↪ߐࠇߡ޿ࠆ☨࿖౏⹺ળ⸘჻දળ American Institute of Certified Public Accountants㧦AICPA ߇૞ᚑߒߚ⽷ോ⋙ᩏ෸߮⸽᣿ᬺോߦ㑐ߔࠆၮḰࠍ൮฽ߒߚ߽ߩߢ޽ࠆ‫ޕ‬㧞㧚㧝 㧳㧭㧿 GAS ߪ GAO ⡯ຬߛߌߢߪߥߊ㧘ᴺ઎╬ߦၮߠ޿ߡฦ⋭ᐡࠍ฽߼ߚ౏౒ㇱ㐷ߩᬌᩏߦᓥ੐ߔࠆ⠪߇㧘ᬌᩏߩ⸘↹㧘ታᣉ෸߮ႎ๔ߩฦㆊ⒟ߦ߅޿ߡ㧘ߘߩ⢻ജ㧘ቴⷰᕈ㧘ਛ┙ᕈ෸߮⁛┙ᕈࠍ⛽ᜬߔࠆߎߣࠍ⋡⊛ߦ૞ᚑߐࠇߡ޿ࠆ 37)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪ GAS ࠍ 1972 ᐕߦೋ߼ߡ૞ᚑߒߡએ㒠ᐲ‫ޘ‬ᡷቯߒߡ߅ࠅ㧘⃻࿷ߪ 435) GAO 2004 p. 17.
36) 㤥↰ᔘม 2003 p. 61‫ޕ‬37) GAO 2003 p. 5.

10 -――- 160ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕࿁⋡ߩᡷቯߦᒰߚࠆ2003ᐕ ߇ㆡ↪ߐࠇߡ޿ࠆ 38)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪߎߩ2003ᐕ GASࠍ૞ᚑߔࠆߚ߼㧘⻁໧ᯏ㑐ߣߒߡᆔຬ㐳 1 ੱߣㅪ㇌᡽ᐭ⡯ຬ㧘Ꮊ࡮Ꮢળ⸘ᬌᩏ㒮⡯ຬ㧘⋙ᩏᴺੱ␠ຬ㧘ቇ⼂⚻㛎⠪╬ࠍ฽߻
20 ੱߩᆔຬߢ᭴ᚑߐࠇࠆ᡽ᐭᬌᩏၮḰ⻁໧ᆔຬળࠍ⸳⟎ߒߚ‫ޕ‬2003 ᐕ

GAS ߪߎߩ⻁໧ᆔຬળߩ╵↳ߣ౏㐿⨲᩺ߦኻߔࠆࡄࡉ࡝࠶ࠢ࡮ࠦࡔࡦ࠻ࠍ⠨ᘦߒߥ߇ࠄ૞ᚑߐࠇߚ‫ޕ‬GAS ߪਛᩭߣߥࠆ 49 ߩၮḰߢ᭴ᚑߐࠇߡ߅ࠅ㧘⴫㧞ߩࠃ߁ߦ⽷ോᬌᩏ㧘⸽᣿ᬺോ෸߮ᬺ❣ᬌᩏ೎ߦ㧘৻⥸ၮḰ㧘ታᣉၮḰ෸߮ႎ๔ၮḰߩ
3 ߟߦಽߌࠄࠇࠆ‫ޕ‬㧞㧚㧞 㧭㧵㧯㧼㧭ߩၮḰ AICPA ߪ⴫㧟ߩࠃ߁ߦ౏⹺ળ⸘჻߇ⴕ߁⽷ോ⋙ᩏ෸߮⸽᣿ᬺോߦㆡ↪ߐࠇࠆၮḰࠍ૞ᚑߒߡ߅ࠅ㧘ߎߩਛߦߪ GAS ߩ⽷ോᬌᩏ෸߮⸽᣿ᬺോߩ┨ߢᒁ↪ߐࠇߡ޿ࠆ߽ߩ߽޽ࠆ‫ߩࠄࠇߎޕ‬ၮḰߪ㧘⽷ോ⋙ᩏ෸߮⸽᣿ᬺോߦᓥ੐ߔࠆ⋙ᩏੱ߇㧘ߘߩ⽿છߩ▸࿐ࠍ᣿ࠄ߆ߦߔࠆߣߣ߽ߦ㧘⋙ᩏߩ⸘↹㧘ታᣉ෸߮ႎ๔ߩ
ฦㆊ⒟ߦ߅޿ߡ㧘ߘߩ⢻ജ㧘ቴⷰᕈ㧘ਛ┙ᕈ෸߮⁛┙ᕈࠍ⛽ᜬߔࠆߎߣࠍ⋡⊛ߦ૞ᚑߐࠇߡ޿ࠆ‫ࠄࠇߎޕ‬ߩၮḰߦ㑐ㅪߔࠆၮḰᦠߪ㧘ળ⸘ᬌᩏ㒮㐳߇․ߦឃ㒰ߒߥ޿㒢ࠅ GAGAS ߦ฽߹ࠇࠆߣߐࠇߡ޿ࠆ߇㧘⃻࿷߹ߢߩߣߎࠈ㧘ળ⸘ᬌᩏ㒮㐳߇㑐ㅪߔࠆၮḰᦠࠍឃ㒰ߒߚ଀ߪߥ޿ 39)‫߼ߚߩߎޕ‬㧘GAGAS ߦߪ⽷ോ⋙ᩏ෸߮⸽᣿ᬺോߦ㑐ㅪߒߡ AICPA ߇૞ᚑߒߚߔߴߡߩၮḰᦠ߇൮฽ߐࠇࠆ‫ޕ‬ ᓥߞߡGAGAS ࠍౕ૕⊛ߦ․ቯߔࠆߣ㧘Ԙ⽷ോᬌᩏߩ႐วߪGAS ߩ╙3 ┨㧘╙4 ┨෸߮╙5 ┨ߣAICPAߩታᣉၮḰ࡮ႎ๔ၮḰߦ㑐ㅪߒߚ⋙ᩏၮḰᦠ Statements on Auditing Standards 㧘ԙ⸽᣿ᬺോߩ႐วߪ
GAS ߩ╙ 6 ┨ߣ AICPA ߩ৻⥸ၮḰ࡮ታᣉၮḰ࡮ႎ๔ၮḰߦ㑐ㅪߒߚ⸽᣿ᬺോၮḰᦠ Statements onStandards for Attestation Engagements 㧘Ԛᬺ❣ᬌᩏߩ႐วߪ GAS ߩ╙ 3 ┨㧘╙ 7 ┨෸߮╙ 8 ┨ߣ޿߁ߎߣߦߥࠆ‫ޕ‬㧟㧚ᬺ❣⹏ଔ ᰴߦᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼ߩ઀⚵ߺߣߒߡ㧘GAO ߩᬺ❣⹏ଔࠍขࠅ਄ߍߡߺߚ޿‫ޕ‬GAO
ߪቴⷰ⊛࡮ਛ┙⊛ߥᖱႎࠍㅪ㇌⼏ળߦឭଏߔࠆߎߣߦࠃࠅ㧘ᚢ⇛⋡ᮡ╬߇㆐ᚑߐࠇ㧘߭޿ߡߪ㧘⽷᡽਄ߩଢ⋉߇↢ߓߚࠅ㧘ⴕ᡽ࠨ࡯ࡆࠬ߇ᡷༀߒߚࠅߥߤߔࠆߣ⹺⼂ߒߡ߅ࠅ㧘ߎࠇࠄߩᬌᩏ߇߽ߚࠄߔലᨐࠍ⹏
ଔߔࠆߎߣߢ㧘ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߒࠃ߁ߣߒߡ޿ࠆ‫ޕ‬㧟㧚㧝 ᬺ❣⹏ଔߩࡈ࡟࡯ࡓࡢ࡯ࠢ
 GAO ߩᬺ❣⹏ଔߪ㧘ฦ⋭ᐡߦㆡ↪ߐࠇࠆ 1993 ᐕ᡽ᐭᬺ❣࡮⚿ᨐᴺ Government Performance andResults Act of 1993 ߩⷙቯߦḰߓߡⴕࠊࠇߡ߅ࠅ㧘ᰴߩࠃ߁ߦԘ㐳ᦼᚢ⇛⸘↹ Strategic Plan 㧘ԙᬺ❣
⸘↹ Performance Plan 㧘Ԛᬺ❣࡮⽷ോႎ๔ᦠ Performance and Accountability Report ࠍ૞ᚑߒߡ޿ࠆ ࿑㧞ෳᾖ ‫ޕ‬㧔㧝㧕㐳ᦼᚢ⇛⸘↹ 㐳ᦼᚢ⇛⸘↹ߪ GAO ߇ᄖㇱⅣႺߩᄌൻߦㆡಾߦኻᔕߒߥ߇ࠄߘߩ૶๮ࠍᨐߚߔߣߣ߽ߦ㧘ฦᐕᐲߏߣ
ߦᬺ❣⸘↹ࠍ૞ᚑߔࠆ㓙ߩၮᧄ⊛ߥ⠨߃ᣇࠍ␜ߔߚ߼㧘6 ࡨᐕᐲࠍ⸘↹ኻ⽎ᦼ㑆ߣߒߡ૞ᚑߐࠇߡ޿ࠆ‫ޕ‬ߎߩ㐳ᦼᚢ⇛⸘↹ߪ㧘਄ਅਔ㒮ߩㆬ᜼ߦࠃࠅ㒮ߩ᭴ᚑ߇ᄌࠊࠆ 2 ᐕߏߣߦㅪ㇌⼏ળ⼏ຬ߿ฦⴕ᡽ಽ㊁ߩኾ㐷ኅߣද⼏ߒߥ߇ࠄࡠ࡯࡝ࡦࠣᣇᑼߢ⷗⋥ߒ߇ⴕࠊࠇ㧘ㅪ㇌⼏ળߦឭ಴ߐࠇߡ޿ࠆ‫ޕ‬GAO ߪߎߩਛߢᚢ
38) ⃻࿷㧘5 ࿁⋡ߩᡷቯߦᒰߚࠆ 2006 ᐕ GAS ߩ౏㐿⨲᩺ߦኻߔࠆࡄࡉ࡝࠶ࠢ࡮ࠦࡔࡦ࠻߇൐㓸ߐࠇߡ޿ࠆ‫ޕ‬2006 ᐕ GAS ߪ㧘⽷ോᬌᩏߣ⸽᣿ᬺോߩ႐วߦߪ 2007 ᐕ 7 ᦬ 1 ᣣએ㒠ߦ⚳ੌߔࠆળ⸘ᐕᐲߩᬌᩏߦ㧘ᬺ❣ᬌᩏߩ႐วߪ 2007 ᐕ 7 ᦬ 1 ᣣએ㒠ߦ㐿ᆎߐࠇࠆᬌᩏߦ㧘ߘࠇߙࠇㆡ↪ߐࠇࠆ੍ቯߢ޽ࠆ‫ޕ‬39) GAO 2003 p. 62, p. 77, p. 96.

11 -――- 161ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

⇛૕♽㧘⹏ଔᜰᮡ╬ࠍ⸳ቯߒߡ޿ࠆ‫ޕ‬⴫㧞 GAO ߩ᡽ᐭᬌᩏၮḰ㧔GAS㧕ߩ૕♽
⽷ോᬌᩏ

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ႎ
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⸽᣿ᬺോ

╙㧟┨
㧝㧚 ⁛┙ᕈ㧞㧚 ኾ㐷⊛್ᢿ㧟㧚 ⢻ജ㧠㧚 ຠ⾰▤ℂߣᄖㇱߩࡇࠕ࡮࡟ࡆࡘ࡯╙㧢┨㧝㧚 ၮḰߩㆡಾᕈߣ೑↪น
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㧝㧚 ⸘↹ߣ⋙〈㧝㧚 ⸘↹ߣ⋙〈㧞㧚 ౝㇱ⛔೙ߩℂ⸃㧞㧚 චಽߥ⋙ᩏ⸽᜚ߩ౉ᚻ㧟㧚 ᬌᩏ⡯ຬߩࠦࡒࡘ࠾ࠤ㧟㧚 චಽߥ⋙ᩏ⸽᜚ߩ౉ᚻ
࡯࡚ࠪࡦ㧠㧚 ᬌᩏ⡯ຬߩࠦࡒࡘ࠾ࠤ
࡯࡚ࠪࡦ㧠㧚 ೨࿁ߩᬌᩏߣ⸽᣿ᬺോ㧡㧚 ೨࿁ߩᬌᩏߣ⸽᣿ᬺോ
ߩ⚿ᨐߩᬌ⸛
ߩ⚿ᨐߩᬌ⸛㧡㧚 ౝㇱ⛔೙ߩℂ⸃
㧢㧚 ㊀ⷐߥ⯯ன⴫␜ߩᬌ಴
㧢㧚 ㊀ⷐߥਇᱜⴕὑ㧘㆑ᴺⴕ㧣㧚 ⊒⷗੐㗄㧔Ử↪㧕ߩⷐ࿃ὑ㧘ᄾ⚂᧦㗄෶ߪ⵬ഥⷐߩㅊ〔⺞ᩏ✁㆑෻㧘Ử↪ߩᬌ಴㧤㧚 ᬌᩏ⺞ᦠߩ૞ᚑ㧣㧚 ⊒⷗੐㗄㧔ਇᱜⴕὑ㧘㆑
ᴺⴕὑ㧘ᄾ⚂᧦㗄෶ߪ⵬ഥⷐ✁㆑෻㧕ߩⷐ࿃ߩㅊ〔⺞ᩏ㧤㧚 ⊒⷗੐㗄㧔Ử↪㧕ߩⷐ࿃ߩㅊ〔⺞ᩏ㧥㧚 ⸽᣿ᬺോ⺞ᦠߩ૞ᚑ╙㧡┨㧝㧚 ৻⥸ߦ⹺߼ࠄࠇߚળ⸘
ၮḰ߳ߩḰ᜚㧞㧚 ⛮⛯ᕈ㧟㧚 㐿␜ᖱႎߩㆡᱜᕈ㧠㧚 ᗧ⷗⴫᣿ߣᗧ⷗Ꮕប߃㧡㧚 ৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭ
ᬌᩏၮḰ߳ߩḰ᜚㧢㧚 ౝㇱ⛔೙ߣ㑐ㅪᴺ઎߳ߩḰ᜚㧣㧚 ౝㇱ⛔೙ߩᰳ㒱㧘ὑ㧘Ử↪╬㧤㧚 ᬌᩏኻ⽎ᯏ㑐ߩᗧ⷗ਇᱜⴕ㧥㧚 ㇱᄖ⒁ߣᯏኒᖱႎ㧝㧜㧚 ႎ๔ᦠߩ⊒⴫ߣ㈩ઃ╙㧢┨㧝㧚 ⸽᣿ᬺോߩኻ⽎ߣᕈ⾰㧞㧚 ⚿⺰ߩ⴫᣿㧟㧚 ⚿⺰ߩᏅប߃㧠㧚 ೑↪ߩ೙㒢㧡㧚 ৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭ
ᬌᩏၮḰ߳ߩḰ᜚㧢㧚 ౝㇱ⛔೙ߩᰳ㒱㧘ਇᱜⴕὑ㧘Ử↪╬㧣㧚 ᬌᩏኻ⽎ᯏ㑐ߩᗧ⷗㧤㧚 ㇱᄖ⒁ߣᯏኒᖱႎ㧥㧚 ႎ๔ᦠߩ⊒⴫ߣ㈩ઃ

 ᵈ㧕     ߪ AICPA ߩၮḰࠍᒁ↪ߒߡ޿ࠆㇱಽ‫ޕ‬㧔಴ౖ㧕ਛᄩ㕍ጊ⋙ᩏᴺੱ㧔2006㧕p.41 ࠍୃᱜ― 162 ―

ᬺ❣ᬌᩏ

╙㧣┨
㧝㧚 ⸘↹
㧞㧚 ⋙〈
㧟㧚 චಽߥ⋙ᩏ⸽᜚ߩ౉ᚻ㧠㧚 ᬌᩏ⺞ᦠߩ૞ᚑ╙㧤┨㧝㧚 ႎ๔ᦠߩ᭽ᑼ㧞㧚 ႎ๔ᦠߩౝኈ㧟㧚 ႎ๔ᦠߩ⾰㧠㧚 ႎ๔ᦠߩ⊒⴫ߣ㈩ઃ

ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕⴫㧟 AICPA ߩ⋙ᩏၮḰߣ⸽᣿ᬺോၮḰߩ૕♽৻⥸ߦ⹺߼ࠄࠇߚ⋙ᩏၮḰ㧔⽷ോ⋙ᩏߦㆡ↪㧕
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⸽᣿ᬺോၮḰ
㧔⸽᣿ᬺോߦㆡ↪㧕㧝㧚 ⸠✵ߣᾫ✵㧞㧚 ⁛┙ᕈ㧟㧚 ⡯ᬺ⊛ኾ㐷ኅߣߒߡߩᱜᒰߥᵈᗧ㧝㧚 ⸘↹ߣ⋙〈㧞㧚 ౝㇱ⛔೙ߩℂ⸃㧟㧚 චಽߥ⋙ᩏ⸽᜚ߩ౉ᚻ
㧝㧚
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㧠㧚

৻⥸ߦ⹺߼ࠄࠇߚળ⸘ၮḰ߳ߩḰ᜚⛮⛯ᕈ㐿␜ᖱႎߩㆡᱜᕈ
ᗧ⷗⴫᣿ߣᗧ⷗Ꮕប߃

㧝㧚
㧞㧚
㧟㧚
㧠㧚
㧡㧚
㧝㧚
㧞㧚

⸠✵ߣᾫ✵
චಽߥ⍮⼂
ၮḰߩㆡಾᕈߣ೑↪น⢻ᕈ⁛┙ᕈ⡯ᬺ⊛ኾ㐷ኅߣߒߡߩᱜᒰߥᵈᗧ⸘↹ߣ⋙〈චಽߥ⋙ᩏ⸽᜚ߩ౉ᚻ

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⸽᣿ᬺോߩኻ⽎ߣᕈ⾰⚿⺰ߩ⴫᣿⚿⺰ߩᏅប߃೑↪ߩ೙㒢   ᵈ㧕     ߪ᡽ᐭᬌᩏၮḰ㧔GAS㧕ߢᒁ↪ߐࠇߡ޿ࠆㇱಽ‫ޕ‬  㧔಴ౖ㧕ਛᄩ㕍ጊ⋙ᩏᴺੱ㧔2006㧕p.49 ࠍୃᱜ࿑䋲䇭䌇䌁䌏䈱ᬺ❣⹏ଔ䈱䊐䊧䊷䊛䊪䊷䉪㐳ᦼᚢ⇛⸘↹
䋨Strategic Plan䋩䋨䊨䊷䊥䊮䉫ᣇᑼ䋩䇭䊶ᚢ⇛૕♽䈱⸳ቯ䇭䊶⹏ଔᜰᮡ䈱⸳ቯᬺ❣⸘↹䋨Performance Plan䋩䇭䊶⹏ଔᜰᮡ䈱⋡ᮡ୯䈱⸳ቯᬺ❣䊶⽷ോႎ๔ᦠ
䋨Performance andAccountability Report䋩䇭䊶䌇䌁䌏ో૕䈱ᬺ❣䈱⹏ଔ䇭䊶ᚢ⇛⋡ᮡ䈱㆐ᚑ⁁ᴫ䈱⹏ଔ䇭䊶ᬺ❣⋡ᮡ䈱㆐ᚑ⁁ᴫ䈱⹏ଔ

䋨ឭ಴䋩

䋨ឭ಴䋩
ㅪ㇌⼏ળ
䋨Congress䋩䋨಴ౖ䋩᧲ା↵䋨2003䋩p.259䉕ୃᱜ― 163 ―

ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

㧔㧞㧕ᬺ❣⸘↹ ᬺ❣⸘↹ߪᒰ⹥ᐕᐲߦ㆐ᚑߔߴ߈ౕ૕⊛ߥ⋡ᮡ╬ࠍႎ๔ߔࠆߚ߼㧘ᒰ⹥ᐕᐲߩ㐿ᆎ߹ߢߦ૞ᚑߐࠇㅪ㇌
⼏ળߦឭ಴ߐࠇߡ޿ࠆ‫ߩߎޕ‬ᬺ❣⸘↹ߪ㧘㐳ᦼᚢ⇛⸘↹߇⷗⋥ߐࠇߚࠅ㧘GAO ߩ੍▚߇ㅪ㇌⼏ળߢୃᱜߐࠇߚࠅߒߚ႐ว㧘ᔅⷐߦᔕߓߡᡷ⸓ߐࠇߡ޿ࠆ‫ޕ‬GAO ߪߎߩਛߢ㐳ᦼᚢ⇛⸘↹ߢ⸳ቯߐࠇߚ⹏ଔᜰᮡ
ࠍ↪޿ߡ㧘GAO ో૕෸߮ᚢ⇛⋡ᮡ Strategic Goal ೎ߦ⋡ᮡ୯ࠍ⸳ቯߒߡ޿ࠆ‫ޕ‬㧔㧟㧕ᬺ❣࡮⽷ോႎ๔ᦠ ᬺ❣࡮⽷ോႎ๔ᦠߪᒰ⹥ᐕᐲߦ㆐ᚑߔߴ߈ౕ૕⊛ߥ⋡ᮡߩ㆐ᚑ⁁ᴫ╬ࠍႎ๔ߔࠆߚ߼㧘ᒰ⹥ᐕᐲ⚳ੌᓟߦ૞ᚑߐࠇㅪ㇌⼏ળߦឭ಴ߐࠇߡ޿ࠆ‫ޕ‬GAO ߪߎߩਛߢᬺ❣⸘↹ߢ⸳ቯߐࠇߚ⹏ଔᜰᮡߩታ❣୯ࠍ⋡ᮡ୯ߣᲧセߒߚࠅߥߤߒߡ㧘GAO ో૕ߩᬺ❣㧘ᚢ⇛⋡ᮡߩ㆐ᚑ⁁ᴫ╬ࠍ⹏ଔߒߡ޿ࠆ‫ߚ߹ޕ‬㧘ᒰ⹥ᐕᐲߩ
⋡ᮡ୯ߩ㆐ᚑ⁁ᴫߦᔕߓߡ㧘ᬺ❣⸘↹ߢ⸳ቯߐࠇߚ⠉ᐕᐲߩ⋡ᮡ୯ࠍᡷቯߒߡ޿ࠆ‫ޕ‬㧟㧚㧞 ᚢ⇛૕♽ GAO ߪߘߩ૶๮ࠍᨐߚߔߚ߼㧘㐳ᦼᚢ⇛⸘↹ߦ߅޿ߡԘᚢ⇛⋡ᮡ Strategic Goal 㧘ԙᚢ⇛⋡⊛Strategic Objective 㧘Ԛᬺ❣⋡ᮡ Performance Goal 㧘ԛਥߥᵴേ Key Effort ߢ᭴ᚑߐࠇࠆᚢ⇛૕♽ࠍ⸳ቯߒߡ޿ࠆ ࿑㧟ෳᾖ ‫ᦨޕ‬਄૏ߦ૏⟎ߔࠆᚢ⇛⋡ᮡߪ 4 ઙ⸳ቯߐࠇߡ߅ࠅ㧘ᚢ⇛⋡ᮡߩ 1㨪3 ߪᬌᩏ਄ߩ⋡ᮡ㧘ᚢ⇛⋡ᮡߩ 4 ߪ⚵❱ㆇ༡਄ߩ⋡ᮡߣߥߞߡ޿ࠆ‫ߚ߹ޕ‬㧘ᦨਅ૏ߦ૏⟎ߔࠆਥߥᵴേߪ 411 ઙ⸳ቯߐࠇߡ߅ࠅ㧘ߎߩ߁ߜᬌᩏ਄ߩᚢ⇛⋡ᮡ 1㨪3 ߦኻᔕߔࠆ 331 ઙߢߪ㧘ฦⴕ᡽ಽ㊁ߦ߅޿ߡ GAO ߇੹ᓟ 2 ᐕ㑆ߦขࠅ⚵߻ߴ߈ౕ૕⊛ߥᬌᩏ࠹࡯ࡑ߇೉⸥ߐࠇߡ޿ࠆ‫ޕ‬࿑䋳䇭㪞㪘㪦䈱ᚢ⇛૕♽࿑䋳䇭㪞㪘㪦䈱ᚢ⇛૕♽ᚢ⇛⋡ᮡ䋨Strategic Goal䋩(4)ᚢ⇛⋡⊛䋨Strategic Objective䋩(21)ᬺ❣⋡ᮡ䋨Performance Goal䋩(99)ਥ䈭ᵴേ䋨Key Effort䋩(411)䋨಴ౖ䋩㪞㪘㪦䋨㪉㪇㪇㪌㪹䋩㫇㪅㪈㪇䉕ୃᱜ㧟㧚㧟 ⹏ଔᜰᮡ࡮⋡ᮡ୯
GAO ో૕ߩᬺ❣ߣߣ߽ߦᚢ⇛⋡ᮡߩ㆐ᚑ⁁ᴫࠍቯ㊂⊛ߦ⹏ଔߔࠆߚ߼㧘㐳ᦼᚢ⇛⸘↹ߦ߅޿ߡ GAO ో૕෸߮ᚢ⇛⋡ᮡߦㆡ↪ߐࠇࠆ⹏ଔᜰᮡ߇⸳ቯߐࠇ㧘ߐࠄߦ㧘ᬺ❣⸘↹ߦ߅޿ߡߘࠇߙࠇߩౕ૕⊛ߥ⋡ᮡ୯߇⸳ቯߐࠇߡ޿ࠆ‫ޕ‬GAO ో૕ߦㆡ↪ߐࠇࠆ⹏ଔᜰᮡߪ㧘⚿ᨐ㧘㘈ቴ෸߮⡯ຬߦᄢ೎ߐࠇߡ޿ࠆ‫߫߃଀ޕ‬14 -――- 164ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕

2004-2009 ᐕᐲ㐳ᦼᚢ⇛⸘↹ߢߪ㧘⹏ଔᜰᮡߣߒߡԘ⽷ോଢ⋉㧘ԙߘߩઁଢ⋉㧘Ԛ൘๔ታᣉ₸㧘ԛ൘๔฽᦭₸ એ਄߇⚿ᨐ 㧘Ԝ⼏ળ⸽⸒㧘ԝㆡᤨᕈ એ਄߇㘈ቴ 㧘Ԟᣂⷙណ↪₸㧘ԟណ↪ฃ⻌₸㧘Ԡ࿷⡯₸ߘߩ 1㧘ԡ࿷⡯₸ߘߩ 2㧘Ԣ⡯ຬ⎇ୃ㧘ԣੱ᧚ᵴ↪㧘Ԥᜰዉജ㧘ԥ⡯႐ⅣႺ એ਄߇⡯ຬ ߇ណ↪ߐࠇߡ޿ࠆ‫ޕ‬߹ߚ㧘ᚢ⇛⋡ᮡߦㆡ↪ߐࠇࠆ⹏ଔᜰᮡߪ㧘GAO ో૕ߦㆡ↪ߐࠇࠆ⹏ଔᜰᮡߩ߁ߜ⽷ോଢ⋉㧘ߘߩઁଢ⋉෸߮⼏ળ⸽⸒߇ណ↪ߐࠇߡ޿ࠆ‫⹏ߩࠄࠇߎޕ‬ଔᜰᮡߪ㧘ᚢ⇛⋡ᮡߩ 1㨪3 ߦ౒ㅢߦߥߞߡ߅ࠅ㧘⋡ᮡ୯ߪ GAO ో૕ߩ⋡ᮡ୯ࠍಽഀߒߚ߽ߩߣߥߞߡ޿ࠆ‫ޕ‬㧟㧚㧠 ⹏ଔ⚿ᨐ GAO ో૕ߩᬺ❣෸߮ᚢ⇛⋡ᮡߩ㆐ᚑ⁁ᴫߩ⹏ଔߪ㧘Ფᐕᐲⴕࠊࠇߡ߅ࠅ㧘⹏ଔᜰᮡߩታ❣୯ࠍ⋡ᮡ୯ߣᲧセߔࠆߎߣߦࠃࠅ⹏ଔߐࠇߡ޿ࠆ‫ޕ‬2005 ᐕᐲࠍ଀ߦߣࠆߣ㧘⹏ଔ⚿ᨐߪ⴫㧠෸߮⴫㧡ߩࠃ߁ߦߥߞߡ
޿ࠆ‫ޕ‬GAO ో૕ߩᬺ❣ࠍ⷗ߚ႐ว㧘⚿ᨐߦ㑐ߔࠆ⋡ᮡ୯ߪߔߴߡ㆐ᚑߐࠇߡ޿ࠆߚ߼㧘ቴⷰ⊛࡮ਛ┙⊛ߥᖱႎ߇ㅪ㇌⼏ળߦឭଏߐࠇߚߣ⹏ଔߢ߈ࠆ‫৻ޕ‬ᣇ㧘ᬺ❣⋡ᮡߩ㆐ᚑ⁁ᴫߩ⹏ଔߪ㧘2 ᐕߏߣߦⴕࠊࠇߡ
߅ࠅ㧘ᒰ⹥ᬺ❣⋡ᮡߦ⸳ቯߐࠇߡ޿ࠆਥߥᵴേ Key Effort ࠍ߶߷ 100㧑ታᣉߒߚ႐ว㧘㆐ᚑߐࠇߚߣ⹏
ଔߒߡ޿ࠆ‫ޕ‬2004-2005 ᐕᐲࠍ଀ߦߣࠆߣ㧘⹏ଔ⚿ᨐߪ⴫㧢ߩࠃ߁ߦߥߞߡ޿ࠆ‫ޕ‬ᬌᩏ਄ߩᚢ⇛⋡ᮡ 1㨪3ߦኻᔕߔࠆ 82 ઙߩᬺ❣⋡ᮡߩ߁ߜ 80 ઙߩᬺ❣⋡ᮡ߇㆐ᚑߐࠇߡ޿ࠆߚ߼㧘߶߷ߔߴߡߩⴕ᡽ಽ㊁ߦ߅޿ߡᬌᩏ߇ⴕࠊࠇߚߣ⹏ଔߢ߈ࠆ‫ޕ‬⴫㧠 GAO ో૕ߩᬺ❣ߩ⹏ଔ⚿ᨐ㧔2005 ᐕᐲ㧕
⹏ଔᜰᮡ
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ߘߩઁଢ⋉
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൘๔ታᣉ₸
൘๔฽᦭₸
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⼏ળ⸽⸒
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ᣂⷙណ↪₸
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⡯ຬ⎇ୃ
ੱ᧚ᵴ↪
ᜰዉജ
⡯႐ⅣႺ

ቯ ⟵
⊒⷗੐㗄࡮൘๔ߦࠃࠆ⽷᡽਄ߩଢ⋉㧔Ⴧ෼࡮▵ᷫ㗵㧕⊒⷗੐㗄࡮൘๔ߦኻߔࠆㅪ㇌⼏ળ෸߮ㅪ㇌᡽ᐭߩಣ⟎ᷣઙᢙ㧔ࠨ࡯ࡆࠬᡷ
ༀ࡮ᴺ઎ᡷᱜ࡮ᬺോㆇ༡ᡷༀ㧕
4 ᐕ೨(2001 ᐕᐲ)ߦ಴ߐࠇߚ൘๔ߩ߁
ߜᒰ⹥ᐕᐲ߹ߢߦታᣉߐࠇߚ߽ߩߩഀ
วᣂⷙߦឭ಴ߐࠇߚᬌᩏႎ๔ᦠߩ߁ߜ൘
๔߇฽߹ࠇߡ޿ߚ߽ߩߩഀว
ㅪ㇌⼏ળߢ㐿௅ߐࠇߚ౏⡬ળߢ GAO⡯ຬ߇⸽⸒ߒߚ࿁ᢙ
ឭ಴ߐࠇߚᬌᩏႎ๔ᦠߩ߁ߜឭ಴ᦼ㒢ࠍㆩ቞ߒߚ߽ߩߩഀว
GAO ߦዞ⡯ߒߚ⠪㧛ᣂⷙណ↪੍ቯ⠪
GAO ߦዞ⡯ߒߚ⠪㧛ౝቯ⠪1㧙㧔ቯᐕㅌ⡯ࠍ฽߼ߚㅌ⡯⠪㧛GAOߩቯຬ㧕
1㧙㧔ቯᐕㅌ⡯ࠍ㒰޿ߚㅌ⡯⠪㧛GAOߩቯຬ㧕⡯ຬ⎇ୃߦኻߔࠆ GAO ⡯ຬߩḩ⿷ᐲੱ᧚ᵴ↪ߦኻߔࠆ GAO ⡯ຬߩḩ⿷ᐲᐙㇱߩᜰዉജߦኻߔࠆ GAO ⡯ຬߩḩ⿷ᐲ⡯႐ⅣႺߦኻߔࠆ GAO ⡯ຬߩḩ⿷ᐲ   㧔಴ౖ㧕GAO㧔2005b㧕p.23 ࠍୃᱜ15 -――- 165

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ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

⴫㧡 ᚢ⇛⋡ᮡߩ㆐ᚑ⁁ᴫߩ⹏ଔ⚿ᨐ㧔2005 ᐕᐲ㧕
ᚢ⇛⋡ᮡ

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196 ం࠼࡞

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(ᚢ⇛⋡ᮡ㧟)ㅪ㇌᡽ᐭ߇ 21 ਎♿ߩ⺖㗴ߦኻᔕߒߚ

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߅޿ߡ☨࿖᳃߇⋥㕙ߔࠆ⑔␩ߣ⽷᡽਄ߩ⺖㗴ߦኻᔕߔࠆߎߣᆭߣ࿾⃿⊛ⷙᮨߩ⋧੕ଐሽ߇߽ߚࠄߔ⺖㗴ߦኻᔕߔࠆߎߣ㧔಴ౖ㧕GAO㧔2005b㧕p.64㧘p.69㧘p.75⴫㧢 ᬺ❣⋡ᮡߩ㆐ᚑ⁁ᴫߩ⹏ଔ⚿ᨐ㧔2004-2005 ᐕᐲ㧕㧔න૏㧦ઙ㧕ᚢ⇛⋡ᮡᬌ  ᩏ

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㧔಴ౖ㧕GAO㧔2005b㧕pp.66-67㧘pp.72-73㧘p.78㧘p.81
㧠㧚ຠ⾰▤ℂ ᰴߦᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼ߩ઀⚵ߺߣߒߡ㧘GAO ߩຠ⾰▤ℂࠍขࠅ਄ߍߡߺߚ޿‫ߎޕ‬ߩຠ⾰▤ℂߣߪ㧘ᬌᩏߦ㑐ߒߡ৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭᬌᩏၮḰ GAGAS ߦḰ᜚ߒߚᣇ㊎෸߮ᚻ⛯߇ᢛ஻ߐࠇ㧘ߎࠇࠄ߇᦭ലߦㆇ↪ߐࠇߡ޿ࠆߎߣࠍ⛮⛯⊛ߦ⋙ⷞߔࠆᚻ⛯ߩߎߣߢ޽ࠆ‫ߚ߹ޕ‬㧘ᬌᩏߣ⚵❱ㆇ༡ߪኒធߦ㑐ㅪߒߡ޿ࠆߚ߼㧘⚵❱ㆇ༡ߩቴⷰᕈ࡮ਛ┙ᕈࠍ⏕଻ߔࠆߚ߼ߩ઀⚵ߺߦߟ޿ߡ߽ขࠅ਄ߍߡߺ
ߚ޿‫ޕ‬

16 -――- 166ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕㧠㧚㧝 ᄖㇱߩࡇࠕ࡮࡟ࡆࡘ࡯ ᡽ᐭᬌᩏၮḰ GAS ߩ৻⥸ၮḰߢߪ㧘GAS ߦḰ᜚ߒߡᬌᩏ෸߮⸽᣿ᬺോࠍⴕ߁౏ળ⸘⋙ᩏᯏ㑐ߦኻߒߡ㧘ຠ⾰▤ℂࠪࠬ࠹ࡓࠍ᭴▽ߔࠆߎߣߣ㧘ᄖㇱߩࡇࠕ࡮࡟ࡆࡘ࡯ࠍฃߌࠆߎߣࠍ⟵ോઃߌߡ޿ࠆ 40)‫߼ߚߩߎޕ‬GAO ߽ຠ⾰▤ℂࠪࠬ࠹ࡓࠍ᭴▽ߔࠆߣߣ߽ߦ㧘ዋߥߊߣ߽ 3 ᐕߦ 1 ࿁ߩഀวߢᬌᩏ෸߮⸽᣿ᬺോߩታᣉ
⁁ᴫߦߟ޿ߡᄖㇱߩࡇࠕ࡮࡟ࡆࡘ࡯ࠍฃߌߡ޿ࠆ‫ߪ࡯ࡘࡆ࡟࡮ࠕࡇߩߎޕ‬㧘ຠ⾰▤ℂࠪࠬ࠹ࡓߩ⸳⸘਄ߩ
᦭ലᕈࠍ⹏ଔߔࠆߣߣ߽ߦ㧘ຠ⾰▤ℂࠪࠬ࠹ࡓࠍ᭴ᚑߒߡ޿ࠆᣇ㊎෸߮ᚻ⛯߈߇ታ㓙ߦㆩ቞ߐࠇߡ޿ࠆߎ
ߣߦኻߒߡวℂ⊛ߥ଻⸽ࠍਈ߃ࠆߚ߼ߦⴕࠊࠇࠆ‫ޕ‬ ታ❣ߣߒߡ㧘⽷ോᬌᩏߦߟ޿ߡߪ KPMG LLP ߇ 1995 ᐕ㧘1998 ᐕ㧘2001 ᐕ෸߮ 2004 ᐕߦ AICPA ߩࡇࠕ࡮࡟ࡆࡘ࡯ታᣉ࡮ႎ๔ၮḰ AICPA Standards for Performing and Reporting on Peer Reviews ߦḰ᜚ߒߡࡇࠕ࡮࡟ࡆࡘ࡯ࠍⴕߞߚ‫⽷ߩߎޕ‬ോᬌᩏߩࡇࠕ࡮࡟ࡆࡘ࡯ߢߪ㧘4 ࿁⛯ߌߡ‫ޟ‬ㆡᱜᗧ⷗‫⴫߇ޠ‬᣿ߐࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘ᬺ❣ᬌᩏߦߟ޿ߡߪࠝ࡯ࠬ࠻࡜࡝ࠕ㧘ࠞ࠽࠳㧘ࡔࠠࠪࠦ㧘ࠝ࡜ࡦ࠳㧘ࡁ࡞࠙ࠚ࡯㧘ධࠕࡈ࡝ࠞ෸߮ࠬ࠙ࠚ࡯࠺ࡦߩฦ࿖ SAI ⡯ຬ߆ࠄߥࠆ⹏ଔ࠴࡯ࡓ߇ 2004 ᐕߦ GAS ߩࡇࠕ࡮࡟ࡆࡘ࡯ၮḰߦḰ᜚ߒߡࡇࠕ࡮࡟ࡆࡘ࡯ࠍⴕߞߚ‫ߩߎޕ‬ᬺ❣ᬌᩏߩࡇࠕ࡮࡟ࡆࡘ࡯ߢߪ㧘⹏ଔ⚿ᨐߣߒߡ GAO ߩຠ⾰▤ℂࠪࠬ࠹ࡓߪㆡಾߦ⸳⸘ߐࠇ㧘ലᨐ⊛ߦㆇ↪ߐࠇ㧘ߘߩᬺ❣ᬌᩏ߇ GAS ߦḰ᜚ߒߡ޿ࠆߣߩ‫ޟ‬ㆡᱜᗧ⷗‫ޠ‬߇⴫᣿ߐࠇߚ 41)‫ޕ‬㧠㧚㧞 ᬌᩏ⻁໧ᆔຬળ
 GAO ߩ⽷ോ▤ℂ෸߮ౝㇱ⛔೙ߦ㑐ߒߡળ⸘ᬌᩏ㒮㐳ߦഥ⸒ࠍⴕ߁ߚ߼㧘1992 ᐕߦᬌᩏ⻁໧ᆔຬળ
Audit Advisory Committee ߇⸳┙ߐࠇߚ‫ߩߎޕ‬ᬌᩏ⻁໧ᆔຬળߪⴕ᡽ቭߩ⚻㛎ࠍ᦭ߔࠆ᳃㑆ੱߢ᭴ᚑߐ
ࠇߡ߅ࠅ㧘ᰴߩᓎഀࠍᨐߚߒߡ޿ࠆ‫ޕ‬㧔ࠕ㧕GAO ߦኻߔࠆ⽷ോᬌᩏߩታᣉ⁁ᴫ㧘GAO ߩ⽷ോႎ๔ߦଥࠆౝㇱ⛔೙ߩ᦭ലᕈ෸߮ GAO ߩᬺോߦ㊀ᄢߥᓇ㗀ࠍ෸߷ߔน⢻ᕈߩ޽ࠆ㑐ㅪᴺ઎߳ߩḰ᜚ᕈߦߟ޿ߡ⹏ଔࠍⴕ߁‫ޕ‬㧔ࠗ䋩 ౝㇱ⋙ᩏੱ෸߮ᄖㇱ⋙ᩏੱߩ⊒⷗੐㗄ߣߎࠇߦኻߔࠆ GAO ߩኻᔕࠍ⹏ଔߔࠆߎߣߦࠃࠅ㧘
GAO ߇ㆡಾߢ࠲ࠗࡓ࡝࡯ߥᡷༀភ⟎ࠍ⻠ߓߡ޿ࠆߎߣࠍ⏕⹺ߔࠆ‫ޕ‬㧔࠙㧕ᬺ❣࡮⽷ോႎ๔ᦠߦߟ޿ߡ੐೨ߦ⹏ଔࠍⴕ޿㧘ࠦࡔࡦ࠻ࠍⴕ߁‫ޕ‬㧠㧚㧟 㧳㧭㧻ߦኻߔࠆᬌᩏ
 GAO ߪ 1990 ᐕ㚂Ꮸ⽷ോቭᴺ Chief Financial Officers Act of 1990㧦CFO ᴺ ෸߮ 1994 ᐕ᡽ᐭ▤ℂᡷ㕟ᴺ Government Management Reform Act of 1994㧦GMR ᴺ ߩㆡ↪ࠍฃߌߥ޿߇㧘ฦ⋭ᐡߦㆡ↪ߐࠇ
ࠆ CFO ᴺ෸߮ GMR ᴺߩⷙቯߦḰߓߡ㧘ᒰ⹥ᐕᐲ⚳ੌᓟߦ⊒↢ਥ⟵ߦḰ᜚ߒߚ⽷ോ⻉⴫ࠍ૞ᚑߒ㧘ᬌᩏࠍฃߌߚᓟ㧘ㅪ㇌⼏ળߦឭ಴ߒߡ޿ࠆ‫⽷ޕ‬ോ㐳ቭߪㅪ㇌᡽ᐭో૕ߩㅪ⚿⽷ോ⻉⴫ࠍ૞ᚑߒߡ޿ࠆ߇㧘GAO
ߪߎߩㅪ⚿⽷ോ⻉⴫ߩㅪ⚿ኻ⽎ߦߥߞߡ޿ࠆ‫⽷ޕ‬ോ⻉⴫ߩᬌᩏߪ㧘GAO ߩ⋙ኤ✚⋙ IG ߢߪߥߊ㧘ળ⸘ᬌᩏ㒮㐳߇᳿ቯߒߚᄖㇱ⋙ᩏੱ߇ⴕߞߡ߅ࠅ㧘2005 ᐕᐲߩ႐ว㧘ߎߩᄖㇱ⋙ᩏੱߪ⋙ᩏᴺੱߩ‫ޟ‬Cotton &Company LLP‫ޕࠆ޽ߢޠ‬ᄖㇱ⋙ᩏੱߪ৻⥸ߦ⹺߼ࠄࠇߚ᡽ᐭᬌᩏၮḰ GAGAS ߦᓥߞߡᬌᩏࠍⴕߞߡ
߅ࠅ㧘ԘGAO ߩ⽷ോ⻉⴫߇☨࿖ߩ GAAP ߦḰ᜚ߒߡ㧘ߘߩ⽷᡽⁁ᘒ㧘⚐ࠦࠬ࠻╬ߩߔߴߡߩ㊀ⷐߥὐߦ㑐ߒߡ㧘౏ᱜߦ⴫␜ߒߡ޿ࠆ߆ߤ߁߆㧘ԙGAO ߇⽷ോႎ๔ ⾗↥ߩ଻ోࠍ฽߻ ෸߮㑐ㅪᴺ઎߳ߩḰ᜚ߦ㑐ߒߡ㧘᦭ലߥౝㇱ⛔೙ࠍ⛽ᜬߒߡ޿ࠆ߆ߤ߁߆㧘ԚGAO ߩ⽷ോ▤ℂࠪࠬ࠹ࡓ߇ 1996 ᐕㅪ㇌⽷ോ▤ℂᡷ40) GAO 2003 pp. 57-58.
41) Office of the Auditor General of Canada et al. 2005 p. 1.

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ળ⸘ᬌᩏ⎇ⓥ No.35㧔2007.3㧕

ༀᴺ Federal Financial Management Improvement Act of 1996 ߩቯ߼ࠆ 3 ߟߩⷐઙࠍḩߚߒߡ޿ࠆ߆
ߤ߁߆ߦߟ޿ߡߘࠇߙࠇᗧ⷗ࠍ⴫᣿ߔࠆߣߣ߽ߦ㧘ԛGAO ߩᬺോಣℂ߇㑐ㅪᴺ઎߳㆑෻ߒߡ޿ࠆ႐ว㧘ᒰ⹥੐ᘒߦߟ޿ߡႎ๔ߒߡ޿ࠆ‫ޕ‬Φ ߅ࠊࠅߦ

 1921 ᐕߩഃ⸳એ㒠㧘ㅪ㇌⼏ળߣߣ߽ߦᱠࠎߢ᧪ߚ GAO ߪ㧘ㅪ㇌⼏ળߩᮭ㒢߇ᄢ᏷ߦᒝൻߐࠇߚ 1970ᐕઍߦᄢ߈ߥᄌ⽩ࠍㆀߍߚ‫ࠅ߹ߟޕ‬㧘࠾ࠢ࠰ࡦ౒๺ౄ᡽ᮭਅߢ⿠ߎߞߚㅪ㇌⼏ળᓳᮭߩേ߈߿࠙ࠜ࡯࠲࡯
ࠥࠗ࠻੐ઙࠍ⢛᥊ߦ 1970 ᐕ┙ᴺᐭౣ✬ᴺ෸߮ 1974 ᐕ⼏ળ੍▚࡮ၫⴕ⇐଻⛔೙ᴺ߇೙ቯߐࠇ㧘ㅪ㇌⼏ળߩⴕ᡽⋙ⷞᯏ⢻߇ᒝൻߐࠇߚ‫⚿ߩߎޕ‬ᨐ㧘ㅪ㇌⼏ળߪⴕ᡽⋙ⷞᵴേߩ৻Ⅳߣߒߡ GAO ߦᬌᩏⷐ⺧ࠍⴕ޿㧘
GAO ߪߎࠇߦኻᔕߒߥߌࠇ߫ߥࠄߥ޿ᴺ⊛⟵ോࠍ⽶߁ߎߣߣߥߞߚ‫ߚ߹ޕ‬㧘1978 ᐕ⋙ኤ✚⋙ᴺ߇೙ቯߐࠇ㧘ਇᱜⴕὑ╬ߩ㒐ᱛߛߌߢߪߥߊ㧘⚻ᷣᕈ㧘ല₸ᕈ෸߮᦭ലᕈߩⷰὐ߆ࠄ⋙ᩏࠍⴕ߁⋙ኤ✚⋙߇ฦ⋭ᐡ╬ߦ⸳⟎ߐࠇߚߎߣ߽㧘GAO ߇ㅪ㇌⼏ળ߆ࠄߩᬌᩏⷐ⺧ߦᬌᩏ⾗Ḯߩᄢㇱಽࠍᛩ౉ߢ߈ࠆⅣႺࠍ㉯ᚑߒߚ‫ޕ‬ GAO ߩᬌᩏᵴേߦභ߼ࠆㅪ㇌⼏ળ߆ࠄߩᬌᩏⷐ⺧ߩᲧ₸߇㜞߹ࠆߦߟࠇ㧘ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼ߩ઀⚵ߺ߇㊀ⷐߦߥߞߡ߈ߚ‫ ߪࠇߎޕ‬GAO ߇ㅪ㇌⼏ળߣኒធߥ㑐ଥߦߥࠅㆊ߉ࠆߣߘߩ⁛┙ᕈ߇៊ߥࠊࠇ㧘ᬌᩏ⚿ᨐߩା㗬ᕈ߇ំࠄߋ߆ࠄߢ޽ࠆ‫߼ߚߩߎޕ‬㧘GAO ߪ 1972 ᐕ߆ࠄ᡽ᐭᬌᩏၮḰࠍ૞ᚑߒߚࠅ㧘ฦ⋭ᐡߦㆡ↪ߐࠇࠆ 1993 ᐕ᡽ᐭᬺ❣࡮⚿ᨐᴺߩⷙቯߦḰߓߚᬺ❣⹏ଔࠍⴕߞߚࠅ㧘1995 ᐕ߆ࠄᄖㇱߩࡇࠕ࡮࡟ࡆࡘ࡯ࠍฃߌߚࠅߔࠆߥߤ㧘ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆߚ߼ߩ઀⚵ߺࠍᢛ߃ߡ߈ߚ‫ޕ‬ ᚒ߇࿖ߩળ⸘ᬌᩏ㒮ߪ⁛┙ဳ SAI ߢ޽ࠅ㧘߹ߚ㧘ᚒ߇࿖ߦߪ⋙ኤ✚⋙ߦ⋧ᒰߔࠆ౏ળ⸘⋙ᩏᯏ㑐߇ሽ࿷ߒߥ޿ߚ߼㧘ᚒ߇࿖ߦ߅޿ߡᬌᩏⷐ⺧ߩഀวߪ┙ᴺᐭ㒝ዻဳ SAI ߢ޽ࠆ GAO ߩ᳓Ḱ߹ߢߪჇᄢߒߥ޿ߣ
⠨߃ࠄࠇࠆ‫ߒ߆ߒޕ‬㧘ᬌᩏߩቴⷰᕈ࡮ਛ┙ᕈࠍᜂ଻ߔࠆ઀⚵ߺߪᬌᩏⷐ⺧ߩᄙኦߦ߆߆ࠊࠄߕ㊀ⷐߢ޽ࠆߚ߼㧘ᚒ߇࿖ߩળ⸘ᬌᩏ㒮ߦ߅޿ߡ߽㧘ᧄⓂߢ⚫੺ߒߚ GAO ߩ઀⚵ߺࠍෳ⠨ߦߔࠆଔ୯ߪ޽ࠆߣ⠨߃ࠄࠇࠆ‫ޕ‬
㧔ෳ⠨ᢥ₂㧕
GAO 2000 Performance Plan Fiscal Year 2001
GAO 2002 INSPECTORS GENERAL: Office Consolidation and Related Issues GAO-02-575 
GAO 2003 Government Auditing Standards 2003 Revision GAO-03-673G 
GAO 2004 GAO's Congressional Protocols GAO-04-310G 
GAO 2005a Electronic Assistance Guide for Leading Engagements EAGLE 
GAO 2005b Performance & Accountability Report Fiscal Year 2005
INTOSAI 1998 The Lima Declaration of Guidelines on Auditing Precepts
Office of the Auditor General of Canada et al. 2005

International Peer Review of the      

Performance Audit Practice of the United States Government Accountability Office18 -――- 168ᬌᩏⷐ⺧ߣ☨࿖ળ⸘ᬌᩏ㒮㧔GAO㧕

President's Council on Integrity and Efficiency et al. 2004 A Progress Report to the President   

Fiscal Year 2004᧲ା↵ 2003 ‫ޟ‬ฦ࿖ળ⸘ᬌᩏ㒮ߩᬺ❣⹏ଔ 㧙ࡕ࠺࡞࡮ࠤ࡯ࠬࠍ⋡ᜰߒߡ㧙‫ޡޠ‬ળ⸘ᬌᩏ⎇ⓥ‫ޢ‬No. 28
㤥↰ᔘม 2003 ‫☨ޟ‬࿖ળ⸘ᬌᩏ㒮ߦ߅ߌࠆ⹏ଔᵴേࡊࡠ࠮ࠬ‫ޡޠ‬ቄೀⴕ᡽▤ℂ⎇ⓥ‫ޢ‬2003 ᐕ 6 ᦬ภਛᄩ㕍ጊ⋙ᩏᴺੱ 2006 ‫ޡ‬ฦ࿖ળ⸘ᬌᩏ㒮ߦ߅ߌࠆળ⸘ᬌᩏၮḰߩ⃻⁁ߣ⺖㗴 㧙ࠕࡔ࡝ࠞ࡮ࠝ࡯ࠬ࠻࡜
࡝ࠕߩ੐଀ࠃࠅ㧙‫ ޢ‬ᐔᚑ 17 ᐕᐲળ⸘ᬌᩏ㒮ᆔ⸤ᬺോႎ๔ᦠ

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