교회 내부통제제도와 회계감사에 관한 소고

The purpose of this study is to review the church's auditing and internal control system procedures and to present practical methods that are deemed essential for the management of church finance in general. The research method was based on literature review, web search, and author's practical experience. The church used as a model is about 1 billion won annual budgets and is in the form of a corporation. The results of the study are as follows. First, I present examples of accounting fraud, risk, and misconduct that can occur in general in the church. Second, with regard to the construction of the internal control system of the church, there were two or more accountant records and financial executives and each department (mission, architecture, scholarship, etc.) was divided according to the general affairs department. Also, donations and receipts were collected by the end of the week including online, deposited to the financial institution by the next day and the expenditure was secured by the electronic money transfer system with the settlement system of the official authentication. In addition, the accounting records should be disclosed and shared with the board of directors, and the audit system should be provided for each department as well as the overall current expenses. (1) The balance of the book and the account, (2) the appropriateness of financial statements, (3) the appropriateness of financial enforcement and expenditure, (4) Receipts presented the necessary forms for the preparation of the audit report as a result. This study will help church management to be more efficient and progressive. In addition, this will involve the absolute reform efforts and understanding of church leaders.