株式會社의 監事 및 監査委員會制度의 效率的 運營方案에 관한 法的 硏究

Abstract

The auditing system that serves as a basis in establishing a corporate governance structure is one of the important subjects for managing a corporation. The Commercial Law has been continuously revised with respect to the auditing system, enhancing the supervision and inspection of corporate management with the introduction of the audit committee system. However, no explicit policies for effective operation of the auditing system have been established. Although 10 years have passed since the International Monetary Fund crisis, the Korean economy is rapidly descending because of the global financial breakdown originating from the United States. Under the circumstances, the issues regarding corporate governance structure as well as workout in corporations are hot topics once again. This paper introduces the revisions to the auditing system under the Commercial Law and the background for adopting the audit committee system. Moreover, the paper reviews the problems in the current auditing system and the audit committee system, and analyzes legal and institutional policies that ensure effective auditing performance.