외국의 사례를 통해 본 우리나라 주식회사의 내부통제제도 도입을 위한 연구

The aim of regulations on the corporation in the present day is deterrence role to an enterprise's unlawful act and improvement of corporate governance. If the enterprise don't fulfill his duties, administrative authorities can't achieve the goal of acts. Administrative authorities have prepared variety administrative regulations for achievement the goal of acts and overcoming problems of an enterprise's unlawful act. However It is ineffective to deterrence role to an enterprise's unlawful act, because corporation have been observed the regulations on it's own initiative. Internal control system lead that corporation observe law on it's own hook. In other words, internal control system is the paradigm shift of regulations on corporations. Internal control system is broadly defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) Effectiveness and efficiency of operations. (2) Reliability of financial reporting. (3) Compliance with applicable laws and regulations. Internal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. In this article, with these issues in mind, I will take a look at the problems of internal control system in our nation. And then I would like to explore how to improve the internal control system.