기업부패 방지를 위한 내부통제구조의 개선방향

• 영문명: Directions for Rebuilding Internal Control Structure to Deter Corporate Fraud
• 발행기관: 한국부패학회
• 저자명: 이기열(Lee, Gi Youl)
• 간행물 정보: 『한국부패학회보』제11권 제1호, 45~70쪽, 전체 26쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2006.03.30

영문 초록

Management has fiduciary duties to owners of a corporation to manage entrusted resources efficiently and to account for its activities in an objective manner. To achieve that purpose, the management is responsible for adopting sound accounting policies, maintaining adequate internal control function, and reporting financial statements fairly in accordance with Generally Accepted Accounting Principles(GAAP). But the management often commits fraud due to certain institutional or personal pressures. To monitor management's corporate activities and reporting process, the owners need to establish board of directors. But the board of directors delegates responsibilities for overseeing financial reporting process to audit committee. But for the audit committee to perform its duties in an effective way, it must adopt a charter which clearly defines the member's term, qualification, experience, duties, responsibilities, and meetings. In addition, the committee must be composed of truly independent members from the management and financial interests of the company, not just of the grey area directors. The audit committee also helps the board of directors to discharge their duties satisfactorily by delivering information it has been acquainted through monitoring process, because it can access to internal and external auditors. Effectively managed audit committee can enhance reliability of the financial statements which ,in turn, restores public confidence to the integrity of financial reporting, resulting in effective functioning of securities market.

목차

I. 서론

Ⅱ. 회계부정의 성격

Ⅲ. 내부통제제도 및 내부감사

IV. 감사위원회의 역할과 구성

V. 결론

참 고 문 헌

키워드

경영자의 부정(Management Fraud) 감사위원회(Audit Committee) 이사회(Board of Directors) 독립성(Independence)