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학술논문비교형사법연구2013.12 발행KCI 피인용 7

기업범죄예방을 위한 내부통제로서 준법지원인제도

Compliance Officer System as Internal Control of Corporate Crimes

김혜경(계명대학교)

15권 2호, 393~422쪽

초록

Both illegal acts and misconduct of the company have seriously increased in Korea but the internal control system has not been not or was immaturely established, so does not effectively work in company. So, the Commercial Act was revised in 2011 to adopt the compliance program and compliance officer system. Originally, the goal of a compliance program is to ensure that employees of a corporation act lawfully and the company takes action to prevent the non-compliant behavior from occuring again. And then that system has been enforced since 2012. 4. This program have derived from the Internal Control-Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission, which was published in 1992 in U.S.A. and this program is expected to be efficient internal control system for promoting law-abiding spirit. Besides, the compliance program can prevent cprporate crimes because of that include the element of the prevention of over-regulation or law-breaking. This study will aim to motivative for a compliance program to prevent corporate crimes. And any companies which have a compliance program, should be made a profit in the area of the interpretation about the Criminal Law or the Criminal Procedure Law in view of corporate crime prevention.

Abstract

Both illegal acts and misconduct of the company have seriously increased in Korea but the internal control system has not been not or was immaturely established, so does not effectively work in company. So, the Commercial Act was revised in 2011 to adopt the compliance program and compliance officer system. Originally, the goal of a compliance program is to ensure that employees of a corporation act lawfully and the company takes action to prevent the non-compliant behavior from occuring again. And then that system has been enforced since 2012. 4. This program have derived from the Internal Control-Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission, which was published in 1992 in U.S.A. and this program is expected to be efficient internal control system for promoting law-abiding spirit. Besides, the compliance program can prevent cprporate crimes because of that include the element of the prevention of over-regulation or law-breaking. This study will aim to motivative for a compliance program to prevent corporate crimes. And any companies which have a compliance program, should be made a profit in the area of the interpretation about the Criminal Law or the Criminal Procedure Law in view of corporate crime prevention.

발행기관:
한국비교형사법학회
DOI:
http://dx.doi.org/10.23894/kjccl.2013.15.2.016
분류:
법학

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기업범죄예방을 위한 내부통제로서 준법지원인제도 | 비교형사법연구 2013 | AskLaw | 애스크로 AI