준법지원인제도의 입법내용과 개선방안

This article Makes a study on the legislation and reform measure of compliance officer. The company’s system of internal control has the key role in the management of risks that are significant to the fulfillment of its business objectives. a sound system of internal control contributes to safeguarding the shareholders’ investment and the company’s assets. The internal control system in korea is similar to COSO framework. Generally an internal control is a process to provide resonable assurance regarding the effectiveness and efficiency of operations, the reliability of financial reporting, and compliance with corporate policies and legal rules. To begin with, study points out as the basic principle that a corporation needs a different system from that of a financial company since they have different intrinsic attributes. The detailed assertions of the article are as follows. First, when The Ministry of Justice makes the enforcement ordinance of the commercial law, it is hoped that they will consider the situation of the small and medium listed company. Second, when The government revises the commercial law in the future, it is hoped that they will consider the amendment that this article presents. Finally, the internal control system had better be obligated not by a statute but by a more flexible rule.