내부회계관리제도의 운영실태 분석 및 개선방안

In Korea, we adapted internal accounting control systems by the Corporate Restructuring Promotion Act in 2001. And it is controlled under the Act on External Audit of Stock Companies since 2003. Also the Korea Listed Companies Association(KLCA) made a guideline on the best practice of internal accounting control systems in 2006. We surveyed executives and employees of companies, CPA, accounting professor and analyst for the operation status and recognition on the internal accounting control systems. And we suggest the improvement of internal accounting control systems. According to our research result, all of the responsor, such as employees, CPA and information user group, recognized that internal accounting control systems contribute to enhance accounting transparency and the reliability of accounting informations. So we suggest for improving internal accounting control system as following. First, we need to establish the legal basis for the guidance of internal accounting control system. Second, the level of auditor’s opinion for reviewing the internal accounting control systems needs to upward to audit opinion from review opinion. Third, the regulator such as FSS need to consider the differential adaption and operation of internal accounting control system according to firm size. Finally, the structure of public regulatory system needs to concentrate as an integrated regulatory institution for the comparativeness of capital market.