독일주식법상 감독이사회의 내부회계감사시스템에 관한 고찰과 한국법제에 대한 제언

Korea experienced a number of accounting scandals from the early 2000s to the present, and revised several accounting-related laws to solve this problem. Nevertheless, the accounting fraud scandal has made headlines in newspapers and media outlets. This means that despite several revisions to the law, the fundamental problems of the nation's accounting system have not been resolved. In addition, according to data released by IMD, Korea was the lowest in 2017 following 2016 in terms of supervision of management efficiency and appropriateness of audit. To enhance the transparency of corporate accounting, an independent internal audit agency is required to control and supervise the moral hazard of corporate executives, who are the main agents of accounting. And it is essential to have specific systems and legislation to support this. In the aftermath of this, Korea was amended to the Act on External Audit of Companies, etc. And it has been in effect since November 1, 2018. In addition, the authority of the internal audit agency has been partially upgraded to seek transparency and independence of corporate accounting, but specific methodologies and solutions for this are still lacking. Therefore, the paper aims to find a solution that can efficiently manage the audit of internal auditors in Korea and compensate for its shortcomings. To this end, we would like to consider Germany's internal accounting audit system, which already has many advanced legal systems in its internal audit function, secured transparency and reliability of accounting as a result of its actual performance, and achieved a stable corporate culture. Through this, we will find the implications of these systems for us and seek to advance the nation's accounting law system.