공공부문 내부통제 시스템 개선연구: 공금 횡령 사건을 중심으로

This research considers more effectively ways to establish the internal control system, by considering the recent embezzlement cases of public funds that occurred between N Corporation, C-si and N-si, and also by diagnosing the causes of failure internal control. First, in the case of the N Corporation, research showed that even with numerous employees involved in corrupt activities (such as in the embezzlement of day laborer wages) for extended periods of time. In other words, there were no clear standards for labor recruitment and management in place, in addition to a lack of a laborer wage disbursement system. Specifically, the public funds audit division, a part of the department of internal control, failed to see if similar cases existed after a wage-related civil claim was registered. This revealed that modes to prevent such cases from reoccurring were not in place. Secondly, the cause of C-si and N-si’s public fund embezzlement cases can be seen as being due to the lack of detection control. Even though a person was placed in charge of both managing encumbrances and the tasks of expenditure, a supervisor should have conducted a fundamental inspection of the Purchase Expenditure Report, Payment Command Report, and Payment Account for Balance, but research showed that the supervisor had failed to do so. it was discovered that the audit functions of the audit institutions regarding the handling of accounting tasks were not carried out properly, resulting in it being another cause in the embezzlement of the public funds. The aforementioned three organizations need to strive to strengthen long-term integrity training and in creating an ethical environment for the personnel and persons in charge.