내부통제보고제도에 관한 소고 -경영자보고서와 이에 대한 감사인의 감사증명을 중심으로-

It is a precious information to stakeholders and investors whether the internal control system is set up and functions effectively. A manager has a responsibility to build and operate the system and report the status of system installation and operation. And it is required for the credibility of the information that one who has no interest from the corporation evaluates In Korea, the internal control system is set up, but there are some issues to be improved on terms, eligibility, the protection system for whistle blowers, manager’s report, and the opinion announcement of it. Here are basic directions of correction for those issues As for terms, first, the internal accounting administering system of Act on external audit of stock companies should be regarded as the internal control for the financial report Second, the objects of the internal accounting administering system should be expanded from listed companies with the total asset of over 100 billion to all the listed Third, the object of whistle blowers’ report and notification should be expanded and the protection of them should be strengthened to prevent the unfair treatments. Last, a CEO has to be in charge of the evaluation of how effective the internal accounting administering system is and the auditor’s expression of pinion for CEO’s report is good enough as it is currently. However, there are some different opinions that the auditor’s expression of opinion should be the same level to the cases in the US and Japan. And the level required by the SOXlaw is required for the case of Koreancorps that are listed in the US. Thus, with reference to the Japanese results in 2009,1. The policy and procedure of settlement, financial report process should be dealt with attention, 2. The personnel with expertise should be procured and deployed 3. The focus should be put on the parts of high risk and so the unnecessary expense should be minimized. Also, a government and related organizations should have interest in the announcement of guidelines and set-up of consultation window.