Board of Audit and Inspection (BAI), the Supreme Audit Institution of the Republic of Korea. The BAI performs audits to ensure that the taxpayer money is being expended properly, and conducts inspections of government agencies and their employees to assure that their duties are being performed appropriately. Through these activities, the BAI consistently strives to strengthen the foundational principles of the public sector and sustain a clean and transparent government by administering audits and inspections.