국제회계기준의 도입에 따른 내부회계관리제도의 정착방안

Under the international financial reporting standards(IFRS) road map, financial reporting using IFRS is to become mandatory for all listed companies beginning in 2011. The most important change expected from the adoption of the IFRS is that the current disclosure system based on separate financial statements will change to a new system based on consolidated financial statements. All these changes of accounting environments have drawn a lot of attention to the Internal accounting control system(IACS) regulation in Korea. Therefore this study is most effective in listed companies does not support the recently revised external audit law and enforcement of IACS standards. it is necessary to reconsider of the application of IACS. This study is to find inferences and recommendations with respect to IACS program and the related policies, regulations, and guidelines. Discussions and recommendations in this study will provide certain suggestions for further development of the IACS regulation. The results of this study can be useful for our firms and regulatory agencies to take necessary actions in preparation for the IFRS. In order to successfully adopt the IFRS, the government must early present the overall related laws and direction heading for its improvement, and establish it, without hitch. Through these efforts, it is expected to reduce the uncertainties for amending laws and institutions, minimizing working burdens to be happened in the process of practical corporate activities. The result of this study may also provide both auditors and regulators with useful information for improving IACS.