회사내부통제에 대한 동향과 제언 -변호사의 역할을 반영하여-

Abstract

Accidents are continuously occurring related to the company’s internal control in Korea, so some institutional measures has to be taken in response. Even in the case of general companies other than financial institutions, Korean Supreme Court’s case law on directors’ supervisory duties is being formed through the Union Steel decision regarding the illegal collusion(Cartel behavior). In relation to this, the Fair Trade Commission is also supplementing the ‘Fair Trade Voluntary Compliance Program’ through revisions to the Fair Trade Act and placing responsibility on autonomous compliance managers to ensure that they do not violate the Fair Trade Act. In the case of financial companies, there is a question as to why they are unable to control embezzlement incidents that occur repeatedly. A ‘responsibility structure chart’ for 2024 is being prepared and announced. In the case of the financial sector, institutional supplementation was also required due to the fact that numerous incomplete sales continued to occur. As a result, amendments to ‘the Act on Governance of Financial Companies’ and its subordinate laws were prepared. The governance problem of financial companies is essentially no different from that of general private companies in that it basically seeks to resolve the principal-agent problem. However, if management efficiency and stability are guaranteed by strengthening the internal supervisory structure of financial companies, individual financial companies can There is an important difference in that it contributes to ensuring not only the soundness of the company but also the soundness of the financial system as a whole. In this respect, I understand that internal control of financial companies is being strengthened. As a lawyer’s internal control activity, compliance control is a part of a lawyer’s internal control. In order to strengthen lawyers’ internal control, it is necessary to ensure that lawyers have a role and responsibility for the overall company’s internal control system, not just compliance control. It appears that the role of lawyers in corporate internal control, which has been formed around the existing compliance officer and compliance officer systems of financial companies, has been mainly focused on compliance control centered on compliance with compliance control standards.