민간부문 기업지배구조 기준을 적용한 중앙정부의 내부통제 방안-영국의 사례와 경험을 중심으로-
Guidelines for Internal Control of the Central Government in the United Kingdom through the Adoption of Corporate Governance of the Private Sector
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본고는 영국 연방정부의 내부통제 구조와 그 특징을 분석하여 공공부문 내부통제의 구조를 구축할 때 유의해야 할 점이 무엇인지 제시하였다. 영국은 내부통제제도를 체계화하는 과정에서 신속하게 달성할 수 있는 명확한 목표를 설정하고 이를 계속 달성해 왔다. 영국은 의회, 재무부 그리고 회계감사원 등을 통한 외부통제 뿐만 아니라, 정부부처 또는 기관운영의 책임기구인 운영위원회(이사회)를 내부통제시스템 운영의 실질적 책임자로 지정함으로써 내부감사 및 감사위원회의 지원을 받아 내부통제의 실효성을 제고하고 있다. 또한 각 부처 운영위원회(이사회)의 의장인 재무관에게 의회에 대하여 책임을 지게 함으로서 기관 내부에서도 책임과 권한의 명확한 분배 하에서 내부통제제도를 구축하고 있다. 영국의 중앙정부 각 부처의 재무관(Accounting Officer)은 내부통제 시스템을 유지하는 역할을 하고 내부통제 보고서를 작성하고 여기에 서명하는 것이 의무화되어 있으며, 해당 보고서는 결산서류로서 자원회계 보고서의 일부로 회계감사원을 통해 의회에 제출되도록 설계되어 있다. 이러한 구조를 살펴보면 예산결산 제도와 성과평가 제도의 구조가 서로 밀접한 관련을 가지고 있음을 의식한 상태에서 제도적 설계가 이루어져 있음을 알 수 있다. 현재 우리나라 공공부문의 내부통제는 일부 공기업 등을 중심으로 회계관리 수준에서 재무보고나 감사수행을 위한 취약부문 업무분석 등에 집중되어 있는 것이 사실이다. 또한 공공부문 내부통제에 대한 기준이나 관리주체 등에 대한 체계적인 규정 등이 마련되어 있지 않고 내부통제의 논의는 여전히 필요성에 대한 당위론적 논의에 머무르고 있다. 따라서 범정부적 차원의 내부통제 제도의 구축을 위해서 통합된 규범으로서의 내부통제 기준의 수립이 요구된다. 내부통제 기본구조를 구축하는 데 그 목적 및 담당자의 명확한 책임, 위험 및 적절한 통제 비용에 대한 인식, 정책의 효율성에 관한 연구의 심화, 감사주체의 교정 및 조언 기능의 발휘, 통제업무에 종사하는 인재육성 등과 같은 점에 대해 유의해야 할 것이다.
Abstract
There are many definitions of internal control in the public as well as the private sector, as it affects the various constituencies(stakeholder) of an organization in various ways and at different levels of aggregation. Internal controls within business entities are referred to as operational controls. Under the Combined Code on Corporate Governance framework, a widely-used framework in not only the United Kingdom but also around the world, internal control is broadly defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (i) Effectiveness and efficiency of operations; (ii) Reliability of financial reporting; and (iii) Compliance with laws and regulations. Internal control can provide reasonable, yet not absolute, assurance that the objectives of an organization will be met. The concept of reasonable assurance implies a high degree of assurance, constrained by the costs and benefits of establishing incremental control procedures. At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective(e.g., how to ensure that the organization's payments to third parties are for valid services rendered.)Effective internal control implies that the organization generates reliable financial reporting and substantially complies with the laws and regulations that apply to it. However, whether an organization achieves operational and strategic objectives may depend on factors outside the entity, such as competition or technological innovation. These factors are outside the scope of internal control; therefore, effective internal control provides only timely information or feedback on progress towards the achievement of operational and strategic objectives. In the modern world, government objectives and the environment in which agencies operate are constantly evolving. As a result, the risks facing organizations are also continually changing. A successful system of internal control must therefore be responsive to such changes - enabling adaptation quicker than its competitors. Effective risk management and internal control is therefore reliant on a regular evaluation of the nature and extent of risks. I believe this study will meet some challenges by providing genuine, practical lesson which, in my view, is as much about enabling performance as it is about embedding risk and control into the Korean public sector. A whole governmental body is required to prepare a standard, integrated rule to structure the internal controlling system. Lawmakers should pay attention to various elements in making the system, such as the purpose, impose clear liability to the subject authority, recognize the risk and the appropriate cost of its control, research on the policy efficiency, showing auditors corrections and consulting ability, development of human resources, etc.
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