기업 컴플라이언스의 발전 및 집행주체

Corporate Compliance has developed coping with their corporate environments in the United States, Japan and Korea. In order for corporate compliance to function well, reorganization of executing systems and law-abiding systems is necessary. Especially, Adjustment of roles and reasonabilities is needed between director(board of directors), executive officer or auditor in big companies and compliance officer, risk manager, etc. which have been introduced recently in Korean legal system. Internal controls not only through corporation’s own systems but also through shareholders, bondholders and employees as corporate stakeholders are possible. Shareholders could take part in corporate management, voting in many important corporate matters such as election or dismissal of directors in shareholders’ meeting. Some shareholders could also bring a derivative action when their corporation does not call its wrongdoing directors or auditors to account. Bondholders could be an important agent because they are interested in payment capability of corporation and have incentives to monitor corporate management and assets. Employees could also be active agents since they have a lot of information related to the corporation. In order to secure effectiveness of whistle-blowing, it is necessary for corporate members to share a corporate culture in which they can point out and take action in corporate problems. Corporate culture has a big influence in corporate compliance. More effective compliance works could be possible if compliance officers obtain useful information such as organization culture of each corporate division through compliance surveys. In addition, external control which had existed long before corporate internal control systems received attention, such as external controls through laws and markets, is as helpful in development of corporate compliance as ever.