A study on the improvement National Research & Development Program's Auditing Procedures System : Focusing on Industrial Technology Evaluation Planning Research & Development Program

Title
A study on the improvement National Research & Development Program's Auditing Procedures System : Focusing on Industrial Technology Evaluation Planning Research & Development Program
Authors
강선준
Keywords
National Research and Development(R&D); Auditing procedures system by CPA; Electronic Auditing procedures system; 국가연구개발사업; 위탁정산제도; 정산인증제
Issue Date
2007-02
Publisher
사회과학논총 - 숭실대학교
Citation
VOL 9, 1-25
Abstract
Owing to taxpayer give us to National Research and Development(R&D) expense, it is necessary for us to using R&D funds clean and reasonable. However, it is not easy to realize our ideal. The Industrial Technology Evaluation Planning(ITEP) presents not a perfect solution, but effective solution. Since 2005, They have put everything relating to spend money on R&D and start the Auditing procedures system by certified public accountant (CPA). Auditing procedures system by CPA cause a lot of problems on the spot. Also It is totally disapproved Enterprise Resources Planning and Just In Time System in a public research institute like Korea Institute of Science of Technology. This Paper studies the industrial technology evaluation R&D programs"s auditing system and it"s problem. It proposes an alternative plan for R&D system. Firstly, we revise regulation and establish clear-cut lines authority and responsibility. Secondly, we cultivate men of ability and make specialist in field of Auditing procedures system. Finally, we introduce and institutionalize the certification Auditing procedures system by Minister of Science and Technology (MOST) and electronic Auditing procedures system. The more we improve R&D auditing system, The more R&D Scientist reduce give trouble work and focus on obtaining excellence R&D results.
URI
http://pubs.kist.re.kr/handle/201004/40102
ISSN
1738-1525
Appears in Collections:
KIST Publication > Article
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