최근 농업협동조합중앙회의 기관분화에 따른 감사위원회의 한계와 이에 대한 대안

Abstract

In NACF the governing body is referred to as the board of directors. It consists of 35 persons elected from among the members and non-members to direct the affairs of NACF. The powers of the board cover all matters except those especially reserved for the general meeting or the control body. They include the power to decide all matter of policy and day-to-day management and to supervise the employed staff. The autonomy of the board has been strengthened for greater economic efficiency, so that the board can operate without being bound by decisions of the general meeting of members. However, the board members are subject to control by the audit committee as a supervisory body of NACF. The committee is a subcommittee of the board of directors and include not more than one board member. In this case, the audit committee receives its mandate from the board of directors and reports to the board of directors. Furthermore, the auditors are elected from among the board members, so that membership in the audit committee is compatible with membership on the board of directors. With the newly introduced system, the role of the Auditing Committee and its members is bounded into a 'self-regulating' one as a sub group of the Board of Directors, unlikely as NACF describes this new introduction is a fundamental reform. Therefore desirably and alternatively, this paper recommends an 'auditing control body' independently from the Board of Directors.* NACF: National Agricultural Cooperative Federation.