주식회사 감사제도의 문제점과 그 개선방안

• 영문명: A Improvement of Problems of Auditing System in Korean Stock Corporation
• 발행기관: 한국재산법학회
• 저자명: 하헌주(Ha Heon-Joo)
• 간행물 정보: 『재산법연구』財産法硏究 第25卷 第2號, 247~276쪽, 전체 30쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.10.30

영문 초록

  Corporate Governance is concerned with the way in which corporations are governed and in particular in Korea the relationship between the management of a company and its stockholders. Since the monetary crisis in 1997, Korea has made an effort to reform corporate governance of stock corporation and adopted the system of independent directors, commission in the board of directors, and audit committee. And a corporation can choose either an audit committee or an auditor.
  This article focuses on the improvement of auditing system and the problems of this system in Korea. The audit system should consist of at least three members, and at least a majority of the members should be composed of directors who have no special relationship with the management or ruling stockholders. Incidentally, according to a certain article, it is necessary to maintain at least one inside director who is informed of business and affairs of corporation. This approach should be criticized because of the potentialities a conflict of views and the possibilities of infringement on the independence of audit committee. For that reason, the large publicly held corporation should be required to establish and maintain an audit committee comprised solely of directors independent of management or ruling stockholders.

목차

Ⅰ. 문제의 제기
Ⅱ. 감사제도에 관한 비교법적 개관
Ⅲ. 현행 감사제도의 문제점과 개선방안
Ⅳ. 결어
참고 문헌
〈Abstract〉

키워드

감사제도 감사기관 감사위원회 업무집행기관 기업지배구조 개선 기관의 분화와 권한분재 구조 이원적 구조 일원적 구조 auditing system audit audit committee corporate governance executive officer board of director two-tier system one-tier system