금융소비자보호법상 내부통제제도 운영에 관한 검토 - 금융사지배구조법상 내부통제제도와의 비교를 중심으로

Abstract

Korean financial companies have been operating a non-financial internal control system by appointing compliance officers in accordance with the Financial Companies Governance Act, and have been held responsible for strengthened internal control in terms of financial consumer protection. The Financial Consumer Protection Act stipulates six major financial sales principles: suitability, adequacy, duty of explanation, prohibition of unfair business practices, prohibition of unfair solicitation, and compliance with advertising regulations, and expands the scope of applicable financial products thereunder. The end of the grace period for internal control standards on September 25, 2021 and the full-pledged execution of the Financial Consumer Protection Act are expected to contribute to strengthening the financial consumer protection function under the internal control system. To that end, it is necessary to review compliance with the Financial Consumer Protection Act, that is, the internal control system for financial consumer protection in an effective way, and discuss roles that are not clearly distinguished from the internal control system under the existing governance law. In spite of various attempts to classify internal control areas centered on the development and sale of financial products, it is reasonable to interpret internal control responsibilities under the Financial Consumer Protection Act as a "strengthened responsibility" to operate financial companies' internal control systems in terms of financial consumer protection as the law does not clearly state the small-scale application of internal control responsibilities of compliance officers. In the sense that internal control under the Financial Consumer Protection Act is ultimately intended th strengthen and operate a part of the internal control under the Financial Companies Governance Act, rather than separate and operate it as a separate organization, it is unified as a chief compliance officer to establish a consistent internal control system. Needs to be.