인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
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
A well-structured internal control system supports corporate governance by systematically monitoring and enhancing the efficiency and effectiveness of operational processes, financial reporting and compliance. 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. It contributes to safeguarding the shareholders' investment and the company's assets.
In recent days, the importance of internal control is getting attention in the field of non-financial companies globally. In Korea, internal control was first discussed in the context of financial institutions. Now, internal control is becoming important in industrial corporations as well. The Korean Company Act is, however generally silent on internal control of non-financial corporations. It is not stipulated yet in the Code that the non-financial companies should establish comprehensively internal control system. Only internal accounting control management is mandated to be established in the companies which have more assets above 100 billion won at the end of the immediately preceding business year by Act on External Audit of Stock Companies. In the reality, the concept of internal control is not well understood in the boardroom.
On the other hand, neighboring asian countries tend to introduce comprehensive requirements for establishment of company's internal control framework in the corporate related acts. These trends illustrate the shift in corporate governance emphasis from board composition, role of independent directors and establishing board committees to the issue of "being in control".
This paper will analyse the Korean approach to internal control and suggest proposals for the establishment and developing of effective internal control system in the company from a perspective from Korea.
#Internal control
#Internal control
#corporate governance
#corporate governance
#ＣOSO Report
#ＣOSO Report
#disclosure and accounting control
#disclosure and accounting control
#risk management
#risk management
#duty of oversight
#duty of oversight
#internal accounting management
#internal accounting management
#board of director
#board of director
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