비영리공익법인의 모니터링시스템 개선방안：한국과 미국의 사례를 중심으로

This study analyzes the monitoring systems of several cases of domestic and foreign non－profit organizations. Based on the analyses of the cases, we make several suggestions to improve the effectiveness of monitoring systems and sound management of non－profit organizations. While the number of non－profit organizations and their impact on national economy have dramatically increased over the last decade, the incidence of employee frauds, misappropriation of assets, and misuse of funds have frequently been reported as a result of the absence of a proper monitoring system within the organizations. This study introduces several institutions including Charity Navigator and Samil Future Foundation that evaluate the quality of disclosures and the effectiveness of management of non－profit organizations in the United States and Korea. This study also introduces failures and exemplary cases in internal controls, disclosures and external audits. By doing so, we draw a conclusion on future improvement over monitoring systems suitable for non－profit organizations. Our study finds that main reasons for irregularities within non－profit organizations include deficiencies in internal controls, lack of top management ethics, and absence of external audits among others. Our study also finds that cases with these problems show low disclosure opacity. They are also generally unwilling to disclose details of their operating practices and organizational details. Based on our study, we suggest that the Korean government establish or support an institution that can evaluate the disclosure quality of non－profit organizations and support external audits for smaller non－profit organizations. We also suggest that non－profit organizations themselves make greater efforts in improving the effectiveness of internal control systems, improving the quality of disclosures, and strengthening the sense of employee work ethics.