내부회계관리제도의 인적자원이 신용재무평점에 미치는 영향

Korea's internal accounting control system has been introduced in order to promote and enhance the reliability of financial accounting information. For this purpose should be introduced IACS is operating effectively, the operation of the internal accounting control system will be governed by the personnel responsible for internal control. Credit ratings are a number of financial personnel responsible for execution of internal control systems and internal accounting charge of internal accounting control system in the enterprise inside this study because it affects the workforce, it is necessary to examine the financial impact of the credit rating. The purpose of this study could hold an internal accounting management personnel properties around the unqualified opinion of the IACS review comments: 1) the average career number of months, 2) internal accountant may workforce personnel and 3) a certified public accountant of personnel , divided into three to be verified, check to see how it affects each character and the credit rating and financial relevance. <H1> Average career number of months of personnel in charge of internal accounting financial credit rating will have a significant impact on this positive. <H2> Internal accounting number of staff in charge of more credit rating will have a significant financial impact of the positive (+). <H3> The greater the number of certified public accountants of internal accounting personnel holding financial credit rating will have a significant impact on this positive. The study empirical results hypotheses, correlation credit financial rating and the interest variables: 1) average career number of months, 2) internal accountant may workforce of internal accounting personnel, 3) holds Certified Public Accountant in internal accounting personnel all were in significant positive correlation. If the regression results of <H1>, regression coefficient of the internal accounting personnel experience a number of months to a positive value (+) 5% was significantly higher in level. <H2> If, regression coefficient of the internal accounting personnel will affect the charge to positive, but was not statistically significant. <H3> of cases, regression coefficients of the CPA retention of internal accounting personnel appeared significant at the 5% level to a positive value (+). The results of this study general, internal control personnel characteristic affects the positive (+) to the financial credit rating is shown the results. This information, when properly performed well in charge of personnel working in each department, depending on the nature of the internal financial accounting system increases the credit rating is the result. As well as a practice, internal accounting controls introduced by regulatory agencies over the last few years suggests that institutions operating report makes disclosures also effective.