비영리법인 내부통제 현황과 외부감사제도에 대한 이해관계자들의 인식 설문연구

This study conducts a survey on internal control and external audit of non-profit organizations from the perspectives of managers of non-profit organization, external auditors, regulators, and general public. This study also drives policy implications based on the survey results. The survey results indicate that effective internal control is very important in ensuring efficient management of non-profit organizations, preventing financial frauds and errors, and increasing the amount of donations. In particular, managers of non-profit organizations and general public compared to other parties consider the effective internal controls and external audits more important. However, managers of non-profit organizations raise some concerns over cost increases or inefficiencies arisen from external audits. Second, all interested parties recognize the importance of providing the internal control guidelines and ethics education, improvement of internal audit function, and recruiting capable internal control personnel. Third, all interested parties show positive opinions over expanding the coverage of non-profit organizations for mandated external audits. In particular, they indicate that those non-profit organization with government financial supports must be audited. Finally, this study suggests the need for standardization of disclosure system across different types of non-profit organizations. The survey results also indicate that legal enforcements and penalties against the breach of relevant laws and regulations are needed in order to ensure effective internal controls over non-profit organizations. Interested parties also indicate that the extent of audit can vary depending on size and suggest a government support for small non-profit organizations in order to encourage them to have external audits.