會社內 內部統制機關의 再構成과 代案的 設計
Alternative Design for Corporate Internal Control Unit - Dichotomy between Public and Private Company -
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Abstract
Internal Control Unit has been added upon the prior legal internal control system in Korea those of which were imported from several countries. UK and German system was first wave to Korean corporate governance. Next US system was planted on the German type system. Independent outside directors are still drifted in our corporate practices. After the 1997 financial crisis, SOX was one of the point for put another stone on our internal control system focusing on the accounting control. We added one by one thus far, but do not have any chance to consider the internal control system as a whole even though those enactment was a patchwork without having a bird's eye view on the whole design. Now in this paper I suggested 3 principles, that is Simplification, Highlighting the Role and Responsibility through concentration, Rule of public interest. Under this 3 principles in case of public company listed on the KRX or companies with similar nature has to have a single Internal control unit. In this unit, financial and non-financial controllers in conjunction with the risk managers and compliance manager can cooperated under a single Internal Controller who is in charge of internal control for the whole company for the avoidance of the fragmentation of the role and responsibility inside the company. In contrast contemplating the non-public nature of the closed company, any internal control unit for the closed company will not be mandated by laws and regulations. Only the outside accountants will perform their audit for the sake of creditors and other stake-holders.
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