내부통제의 개시에 관한 고찰－미국에서의 전개의 검토와 우리나라의 제도개정을 위하여－

Calling it an internal control means management / control system inside the company which copes with the accounts injustice of a company etc. fundamentally.　An internal control means the accounts internal control for preventing the accounts injustice of a company in a narrow sense most.　In a wide sense, it says making the management of business of a company suitable in regulation of law and articles of association.　In the largest meaning, it says securing the fairness of the corporate management of business. U.S. Sentencing Guidelines for Organizations are admitted to corporate officials to reduction and exemption in civil or criminal affairs when an internal control system is built. It is required for the management of a company to give the incentive which builds an internal control system　in The Financial Investment Services and Capital Markets Act in korea. The internal accounting management system on The External Audit of Stock Companies Act is difference which the general term that is the internal control system about a financial report currently used in the United States, Japan, etc. It is necessary to change a name called an internal accounting control system with the internal control system about a financial report. The Financial Investment Services and Capital Markets Act has imposed duty so that this may be announced publicly only in interest conflict. The External Audit of Stock Companies Act has an auditor's internal accounting management system. That system is trying to announce publicly an management actual condition report. The information disclosure to an internal control must be realized within a limit required of the standpoint of a general protection of investor. The United States has the field which progressed compared with the our law at the point to draw up and announce a manager's report of internal control publicly. Which needs to carry out public disclosure duty expansion, such as including the examination report of the management about an internal control in a business report like as the United States etc.