SPOTLIGHT ON SCIENCE & TECHNOLOGY Figure 2: Number of Data Downloads from BARON, by Year Figure 3: Average Number of Visits to and Downloads from BARON per User, by Year from multiple data layers, such as identifying areas that cover Since 2020, when BAI improved the spreadsheet functions, the drinking-water protection zones and greenbelt land), and number of auditors using BARON has increased substantially. distance measurement—directly on a map. While BAI established BARON to reduce barriers to conducting BAI plans to continue to enhance the types of data analysis IT-based audits, auditors are still adjusting to the new system. auditors can conduct in BARON. This could lead to more To further promote BARON’s use, BAI needs to overcome two advanced IT-based audits, in which auditors use cutting-edge major challenges. tools like Artificial Intelligence to analyze data. First, BAI is working with public institutions to ensure they Prospects and Challenges of IT-based Audits enter accurate information into their databases, which in turn affects the quality of BARON data. Additionally, the In addition to developing BARON, BAI has made many efforts Korean government has implemented the Act on Promotion of to encourage the use of IT-based audits, including establishing Data-driven Public Administration, which encourages digital a dedicated Division of Data Analysis and Information transformation in the public sector. Given these collaborative Management (DDAIM). This division, together with the Audit efforts, BAI is optimistic about the prospects for IT-based audits. and Inspection Research Institute (AIRI), provides support to Second, it would behoove BAI to develop a feedback cycle, audit divisions in collecting and analyzing digital data and so that auditors and DDAIM can regularly share their views on evaluates BARON’s performance in order to improve the how BARON can be most useful and effective. system. BAI also promotes IT-based audits by selecting and awarding exemplary IT-based audit cases biannually. With the audit environment experiencing significant changes due to both emerging technologies and the outbreak of the Auditors’ use of the system continues to expand, with an pandemic, BAI will continue its efforts to improve BARON increasing number of teams planning audits after first and expand its use. By promoting IT-based audits, BAI aims confirming their feasibility by examining BARON data. From to keep pace with the shift to e-government and ensure it can 2018 to 2020, the number of downloads from BARON more continue to fulfill its mandate and meet quality standards even than doubled, and the average number of downloads and in difficult circumstances. visits to BARON per user increased (see figures 2 and 3). www.intosaijournal.org 51
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