遵法監視人과 遵法支援人의 統一 必要性

Internal control guideline, compliance control guideline and compliance officer system are all for efficiency and transparency of corporate management through improving the corporate governance. However, these systems have objective of introduction and are operating similarly not just different applicable laws running the systems. So this paper raises some fundamental questions whether these Compliance control guideline is much the same as internal control guideline except risk management. Furthermore, there is no difference in almost all parts such as appointment/dismissal, terms, rights/duties and guarantee of a status of the compliance officer of both systems. But, as compliance officer under the financial-related laws and compliance officer under the Commercial Code have slightly different objectives, they are only different to the eligibility of the compliance officer. Compliance officer system based on the financial-related laws exposes some problems of functional overlap among other organizations such as audit or audit committee. For other compliance officer founded on the Commercial Code, it can not be found the current situation or problems because it does not begin in earnest yet. Nevertheless, it seems that these systems do not need to be operated separately just because they have different grounds of operation. So this paper strongly insists that the systems should be unified not only the words but the operation. The paper also suggests that it needs a kind of incentive for the companies which have heavy burden to set up the system mandatorily. Moreover, compliance officer system based on the Commercial Code is highly desirable to be introduced autonomously and gradually in the process of choosing the appropriate corporate governance companies participated in economic activities.