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내부통제의 회사법제 정비를 위한 검토

Regulatory Proposals for the establishment and developing of effective internal control system in the company

안수현
한국상사판례학회 (The Korea Commercial Cases Association)|2007.06|상사판례연구 (Commercial Cases Review)|제20권 제2호|pp. 27-78

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참고문헌

키워드

이사회준법감시내부통제시스템이사의 감시의무지배구조corporate governance유효성 평가공시risk managementboard of directoragency costInternal control재무보고compliance programduty of oversightCOSO보고서위험관리..대리인비용준법감시인제도내부회계관리자제도ＣOSO Reportdisclosure and accounting controlinternal accounting management
주제분류법학

초록

Abstract

Regulatory Proposals for the establishment and developing of effective internal control system in the company Ahn, Soo-Hyun A Company's system of internal control has a key role in the management of risks that are significant to the fulfillment of its business objectives. A Sound system of internal control contributes to safeguarding the shareholders' investment and the company's assets. However, in Korea, in contrast to the financial institutions, it is not generally required to establish internal control system by corporate law. Only internal accounting management is mandated to be established in the companies which have more assets above seven million won. Internal control facilitates the effectiveness and efficiency of operations and helps ensure the reliability of internal and external reporting and assists compliance with law and regulations. So, board of directors should set appropriate policies on internal control and seek regular assurance that will enable it to satisfy itself that the internal control system is function effectively. The board of directors is responsible for the company's system of internal control. The law should support this sound practice and impose internal controls obligations. But, until now, this issues have not yet surfaced as a important and main issue in the field of corporate law. In the future, more attention should be on the internal control system and extent of effectiveness of it. In considering this point, this article looks at the foreign countries, where internal control system is aggressively created and developed and address possible proposals for supporting establishment of the internal control system in the company.

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관련 논문AI추천

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