정보기술(IT)컴플라이언스 활동과 내부회계관리제도의 경영효율성에 관한 연구

Abstract

Internal control systems refers to the internal control of financial reporting that a company must have in order to prepare and disclose reliable accounting information. Internal control systems refers to an internal control system that ensures transparency, consistency and reliability of accounting by minimizing the arbitraryness of accounting according to the procedures and methods prescribed in advance. This study presents guidelines on the financial supervisory institution's policies and the role of compliance officer in the management efficiency of internal control accounting systems. Firstly, compliance officers' functions and status should be strengthened and staff of appropriate size should be recruited. Secondly, sufficient audit time and salary should be increased for compliance officers and auditors. Thirdly, the compliance officers should be greatly increased and the audit results should be reported regularly. Fourthly, the latest information system related to IT compliance (Anti-Money Laundering Systems, K-IFRS Systems, Risk Management Systems, and Insurance Fraud Detective Systems) should be established. Lastly, financial authorities should establish penalties for companies violating internal control accounting systems and establish best practices for internal accounting management systems for small business.