머리말 / I
제1부 자체감사의 기초
1장 자체감사의 목적과 방향 3
1절 자체감사활동의 목적··························· 5
2절 자체감사와 내부통제·························· 11
3절 자체감사의 방향····························· 20
2장 감사기구의 독립성과 전문성 29
1절 감사기구의 독립성· ··························· 31
2절 감사담당자의 회피· ··························· 39
3절 전문성· ··································· 42
3장 감사담당자의 감사자세 55
1절 감사담당자의 감사자세· ························ 57
2절 감사담당자의 청렴의무· ························ 67
3절 감사담당자의 보안유지 의무· ···················· 69
4장 자체감사기준의 목적과 적용 77
1절 감사기준의 개념과 필요성······················· 79
2절 자체감사기준의 목적과 적용 ····················· 87
3절 자체감사기준의 개관·························· 92
제2부 자체감사의 실시
5장 감사계획의 수립 101
1절 연간 감사계획의 수립· ·························103
2절 감사의 사전준비·····························110
3절 감사계획의 수립·····························119
6장 실지감사의 실시 135
1절 감사계획의 주요내용 통보·······················137
2절 자료제출요구 방법· ···························142
3절 실지감사의 실시·····························145
7장 실지감사의 지
