초록 열기/닫기 버튼
우리나라는 물론 세계적으로 내부통제의 실패로 인한 기업의 불상사가 빈발하고 있다. 이와 같은 기업의 불상사의 원인은 내부통제시스템이 구축되어 있지 않았거나 그 시스템이 효과적으로 기능하지 않았다는 점에서 찾을 수 있다. 따라서 기업의 경영건전성의 확보와 효율성의 제고를 위해서는 기업의 내부통제시스템이 효과적으로 구축될 필요가 있다. 이러한 관점에서 우리나라의 경우 금융기관의 준법감시인제도가 도입되었고, 외감법상의 내부회계관리제도가 도입되어 있다. 그런데 최근 상법의 개정을 통해 상장회사의 준법지원인제도가 도입되었다. 상법상 도입된 준법지원인제도는 기업의 준법경영 및 윤리경영을 확보할 수 있는 제도적 장치라고 할 것이다. 그러나 아직 준법통제기준의 내용이나 준법지원인을 두어야 하는 상장회사의 범위 등이 확정되지 않았고, 준법감시인제도와의 구별도 명확하지 않다. 또한, 상법상 내부통제에 관한 명문의 근거규정도 마련되어 있지 않은 문제점이 있다. 향후 전사적 리스크관리의 관점에서 준법지원인제도를 포함하여 기존의 내부통제제도의 보완과 검토가 필요하다고 생각한다.
Both illegal acts and misconduct of the company have greatly increased across the world and also in Korea. The main reason is that internal control system is not established or does not effectively work in the company. The concept of internal control is derived from the Internal Control- Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission, which was published in 1992. Furthermore, the Enterprise Risk Management-Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission that was published in 2004. The Enterprise Risk Management-Integrated Framework contains and improves the concept of internal control. In America, accounting scandals of Enron Energy, and Worldcom contributed to making the Sarbanes-Oxley Act of 2002. According to the Sarbanes-Oxley Act, large corporations should establish the internal control system. As the Corporation Code was enacted in Japan, the internal control system was introduced. In addition, the Financial Products Transaction Code of 2006 introduced the internal control system related to a financial report in order to secure confidence of disclosure information. Also, much emphasis has been recently placed on internal control system of the company in Germany. In case of Korea, compliance officer system of financial institutions including banks, securities companies and insurance companies was introduced under the relevant laws and also internal accounting management system should be established in publicly held corporations. Furthermore, compliance officer system of publicly held corporations was introduced in order to prevent illegal acts and misconduct of employees or the management as the Commercial Code was recently amended. In conclusion, compliance officer system of publicly held corporations under the amended Commercial Code may contribute to enhancing corporate governance structure of publicly held corporations.
키워드열기/닫기 버튼
The Sarbanes-Oxley Act, internal control, Enterprise Risk Management, internal control system, compliance officer system, internal accounting management system
