기업의 윤리와 법규준수 지배구조에 대한 연구 - 준법감시인, 준법지원인, 자율준수관리자 -

From a regulation perspective, a system which assures the effective compliance governance through an internal control helps to supervise the CEO through procedural regulation, to prevent fraudulent acts, and to protect consumers/investors. Such a system is indispensible to create transparent management and in the long run to maximize the value of the firm. In Korea, however, many regulations regarding compliance and compliance governance are only vaguely specified, and therefore regulations and internal compliance governance are very weakly linked, and the roles of compliance managers are nominal in many cases. In such an environment, specifying each department’s regulation under the company’s ethics becomes a very hard job. In the English-speaking world, basically compliance officers are responsible to support the board of directors in managing firm’s compliance risks. But according to Korean financial institution regulations, while compliance managers are appointed through the board of directors meeting by the CEO’s recommendation, in-house auditors and board of auditors are appointed without any specified regulations. That makes compliance governance very obscure. In light of issues mentioned above, deeper and more comprehensive discussions about ways to strengthen compliance governance are needed.