내부감사 기능의 실질화 방안

There are 3 purposes for internal control ; effectiveness and efficiency of operations, reliability of financial reporting, compliance with applicable laws and regulation (hereinafter ‘3 purposes’). 3 purposes are indispensable to the organs of Company and substantiation of internal audit. Especially, independence and speciality are required for internal auditor because he should perform accounting audit as a fundamental duty paying special attention to 3 purposes. I think that position of internal auditor should be more strengthened by revision of law and he should receive human․material support from the company’s internal and external in order to secure independence and speciality of internal auditor. Under current Commercial Act Article 412, there is a legal basis to support an internal audit. But I doubt that this article is effective because it is not a mandatory clause. It is required to introduce money penalty in order that law prohibits management and board of directors from rejecting or ignoring the request for performance of internal audit Major authority of internal audit is composed of ‘audits of financial statement, operational audits and compliance audits’. Considering this points, supports of accounting and legal professionals’ support is highly needed. After all, it is important for internal auditor to prepare measures to effectively check the management. As risks surrounding business are increasing, the role of internal audit will become more important.