지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Companies can develop serious regulatory and legal problems when they have breakdowns in internal controls. The pain of non-compliance and recent high profile compliance failures have caused companies to budget more money to proactively address those types of problems. Compliance programs are a species of internal controls, typically a tailored set of devices to meet externally-imposed non-financial mandates.
Even though our Country has introduced internal control system and compliance program, however, the system and program are lack of understanding about the system and program are in a state of drift because of CEO's lack of understanding about those and loop holes in the law. This article makes a study on the problems and solutions of internal control system and compliance program.
First, with regard to the scope of internal control system and compliance's role, internal control system can be devide financial and non-financial controls, to manage risk and compliance can be comprised in non-financial control.
Second, the management should approve the compliance program as a protective device than to accept as a restraining device.
Third, efficient compliance program can be secured through the compliance officer's independence and expertise.
Fourth, an objective standard for the role of compliance officer and an audit or audit committee should be showed.
Fifth, compliance must have the position and situation who can cope with external or internal pressure.
Sixth, it is necessary to make adopt compliance system by compulsion, but it is desirable to use the way which the corporation established compliance program can be remitted a fine.
Seventh, the education for compliance program should be expanded, and the educated must be given preferential treatment.
Eighth, the man or woman, who resigned but five years have not passed since then, can be a compliance officers.
Finally, internal control system and compliance program should be applied flexibly after consideration for the scale and situation of corporation.
Even though our Country has introduced internal control system and compliance program, however, the system and program are lack of understanding about the system and program are in a state of drift because of CEO's lack of understanding about those and loop holes in the law. This article makes a study on the problems and solutions of internal control system and compliance program.
First, with regard to the scope of internal control system and compliance's role, internal control system can be devide financial and non-financial controls, to manage risk and compliance can be comprised in non-financial control.
Second, the management should approve the compliance program as a protective device than to accept as a restraining device.
Third, efficient compliance program can be secured through the compliance officer's independence and expertise.
Fourth, an objective standard for the role of compliance officer and an audit or audit committee should be showed.
Fifth, compliance must have the position and situation who can cope with external or internal pressure.
Sixth, it is necessary to make adopt compliance system by compulsion, but it is desirable to use the way which the corporation established compliance program can be remitted a fine.
Seventh, the education for compliance program should be expanded, and the educated must be given preferential treatment.
Eighth, the man or woman, who resigned but five years have not passed since then, can be a compliance officers.
Finally, internal control system and compliance program should be applied flexibly after consideration for the scale and situation of corporation.
목차
Ⅰ. 서론
Ⅱ. 내부통제시스템의 필요성과 발전
Ⅲ. 준법감시통제 제도
Ⅳ. 우리나라의 내부통제시스템 현황
Ⅴ. 현행 제도의 문제점 및 개선 방법
Ⅵ. 결론
參考文獻
〈Abstract〉
참고문헌 (78)
참고문헌 신청
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2. [학술지(정기간행물)] - 권수영 / 2008 / 회계개혁법과 주주보호 / 상장협 (48)
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3. [학술지(정기간행물)] - 김건식 / 2002 / 준법감시인제도의 조기정착을 위한 시론 / 증권법연구 3 (1) : 77 ~ 100
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UCI(KEPA) : I410-ECN-0101-2010-366-001665474