주식회사의 위험관리와 내부통제제도의 필요성 검토

A Social progress which includes the globalism, industrial developments and technology advances has been changing the management surroundings. Furthermore, improved awareness of rights and corporate social responsibility have made risks to be proliferate. Therefore concerns for the risk management have been rising, and major countries have been legalizing Internal Control which means integrated risk management system. The Internal Control was a concept that was initially made in America to protect an accounting scandal. After this, the first concept of this was to expand beyond a business management up to an establishment of business strategy through rapid growth of risk and social evolution. Meanwhile, existing systems in corporation and individual legislations in Korea which enforce a risk manage system to corporation are not able to be a function as an integrated and regular manage system for new and various risk as they have limitations and problems. This is a matter of some urgency to corporations because risk management through the Internal Control system is directly connected through the competitiveness of corporations. Therefore, it is considered to introduce the Internal Control System to guard stockholders’ and creditors’ interests, and to solve the problems of corporate governance. On the other hand, when we are concerned about introducing the new system, we should first consider cost-effectiveness. Thus the purpose of this article is to enhance the application of the internal control through the introduction of the Internal Control System, examining the possible problems and suggesting an alternative to solve. Then we will be rooted the Internal Control System in the corporation as positive system which can secure the corporate’s assets; can guard shareholders’and creditors’s interests and solve the problems related to corporation governance. This article is based on such flow. First, it will check the existing system in corporation and related legislations. Then, it will discuss what is the limitation and problem under the changing business environments. Also it will account for the concept of the internal control. Second, it will consider the necessity of the Internal Control System which is a vital risk management and will be considered the necessity to introduce in an commercial act. Hence, it will consider the necessity in the management, an individual stockholder, a creditor’s view and the corporate governance’s. Third, supposing the commercial law is adopting the system, it will consider the possible problems and will search the remedy to solve said problems. In conclusion, it will summarize the contents and will be concluded.