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Fellow Name: Yang Jinseok

Country: South Korea

Fellow’s home audit office: Board of Audit and Inspection of Korea

Title: Deputy Auditor

Email: markana@korea.kr

Audit Plan Topic: A comparative analysis of audit methods between Canada and the Republic of Korea

Canadian Host Office: City of Toronto, Auditor General’s Office

Grad Quote: “I will share my experiences with my colleagues, apply the skills I have learned in my project, and live while cherishing the memories.”

Gallery (2024):

Two experience images (2024):

Decoration Color: Red

Profile Headshot:

My Fellowship:

My Canadian placement:

City of Toronto Auditor General’s Office

My Canadian audit team:

I was involved in audits on stormwater and on Maple Leaf Sports & Entertainment’s contract for the 2026 FIFA World Cup, both led by Assistant Auditor General Ariane Chan.

My most valuable learning:

My most valuable learning was the importance of sharing summaries of key documents with my team and team leader during the initial stages of audit scoping. I realized that continuously collaborating throughout this process helps reduce trial and error among team members.

How my Canadian colleagues and mentors helped me:

I greatly appreciated how my Canadian colleagues and mentors not only delegated tasks effectively but also took the time to check in on my progress and provide coaching when needed. They also shared their personal time to help me experience and understand Canadian culture.

What I enjoyed most:

First, the CAAF training provided me with expert education while allowing me to share diverse perspectives with my fellow participants. Additionally, my time in my host office introduced me to new cultural approaches to audit, which were incredibly valuable for my professional growth.

My audit plan:

I developed my project with the guidance of my mentor at the City of Toronto Auditor General’s Office, Audit Manager Daniel Du.

About my project:

My project is a comparative study of audit methods between Canada and South Korea. Rather than focusing on specific skills inherent to auditors, it aims to extract elements from Canada’s audit procedures and culture that could be applicable to South Korea, based on CAAF training and work experience from the Toronto Auditor General’s Office. The project will be shared with all employees through the internal website, with the final goal of improving the audit procedures and culture in South Korea.

How CAAF and my host office helped:

Through mentoring in Toronto, I was able to adapt more easily to the audits I participated in. Additionally, by completing training on various cases and models through CAAF, I was able to gain indirect experience with Canada’s audit methods.

The skills and knowledge I improved by developing this plan:

Just as the term "audit" is derived from the Latin word for "to hear" (audire), communication is a crucial element. I was able to learn about communication skills with colleagues and auditees. Additionally, by reviewing South Korean audit methods, I deepened my understanding of our own approach.

My future impact:

The new knowledge I’m most excited to share with my colleagues:

In Toronto, once the audit scoping is completed, a presentation is made to all staff (around 40 people), followed by a process to gather their feedback. I found this to be an effective procedure as it allows for the incorporation of diverse perspectives.

The difference I hope to make:

From the perspective of gender equality, I believe it is essential to continuously consider whether audits can provide equitable benefits to all citizens. Additionally, from the viewpoint of the SDGs, I think we need to reflect on how audits can contribute to global sustainability beyond national borders.

My professional goals:

In the short term, I want to apply what I learned from the Fellowship to performance audits. In the long term, I hope to contribute to society by improving audit practices.  

My Experience Part 1:

The most Canadian thing I did was…

Participate in apple picking at a farm near Toronto. It was impressive to see families and friends coming together to experience nature.

My favourite cultural experience in Canada was…

Watching the trick-or-treating on Halloween. It felt heartwarming to see not only families but also neighbors coming together to support the children's childlike spirit.  

My Experience Part 2:

My Fellowship experience in one sentence:

A cultural experience that allows me to see the world from a different perspective.

My Fellowship in a single word:

Inspiration

Now that I have completed the Fellowship…

I will share my experiences with my colleagues, apply the skills I have learned in my project, and live while cherishing the memories.

Gender: Male

Jinseok works as a Deputy Auditor in the Bureau of Foreign Affairs and National Defense Audit, at the Board of Audit and Inspection (BAI) of Korea. Jinseok began to work at BAI in January 2020, and for three years, he was assigned to the Bureau of Provincial and Local Governments Audit. Throughout this period, he conducted audits for numerous local governments, including Incheon City and Goseong County. He also participated in auditing specific topics such as the government's management of agricultural corporations.

My goals for the Fellowship

As a part of the Fellowship program, I hope to gain a deeper understanding of advanced performance audit processes and scoping techniques, given Canada’s expertise in the field. Ultimately, I want to enhance my ability to contribute effectively at the BAI in performance auditing.

The impact I hope to make as a graduate Fellow

Upon completion of my Fellowship, I want to share the insights I gain with my colleagues by writing a report and involving them in related projects. By doing this, I hope to broaden our collective understanding of performance auditing and improve our practices together.