개정상법상 준법통제와 준법지원인

The goal of a compliance programs is to ensure that (1) employees of a corporation act lawfully and the company takes actions to prevent the non-compliant behavior from occurring again. As the corporation became increasingly important in industrial and economic markets, self-regulation became more common within corporations and across industries, but the corporate corruptions and financial crisis still can be seen around world. This paper mainly focuses on the compliance control and compliance officer system under the revised bill of Commercial Code in 2011. 3. It argues that the concept of the compliance control system under the Commercial Code differs from the internal control system under the acts related with financial companies. Basically, while the internal control means 3categories -effectiveness and efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations- under the COSO framework, the compliance control under the revised bill of Commercial Code means compliance with laws and regulations. This paper suggests some ways how this system operates effectively. First of all, this system should be introduced to the listed companies followed their scales. And it gives the company which adopt this system and reasonably design, implement, and enforce a positive incentive. No one can assure that operation of this system can fully prevent the illegal conduct. However it might reduce the criminal behavior of the employees and agents.