공기업 내부회계관리제도가 경영효율성에 미치는 영향

[Purpose]This study examines the effect of external auditors’ review opinions on internal control over financial reporting on operating efficiency by focusing on the reliability of financial reporting among the objectives of internal control. [Methodology]If the internal control over financial reporting of a public enterprises is being operated effectively, the management will set the management policy necessary to achieve the corporate purpose and enact the necessary regulations for the daily work guideline so that the operations can be carried out efficiently, preventing duplication and waste of resources Inefficiency can be prevented. [Findings]As a result of the analysis, it was found that the review opinion of the internal control of financial reporting of a public enterprises did not affect the operating efficiency. This means that the internal control over financial reporting may be operating ineffectively. It will be urgent to secure the effectiveness of internal control over financial reporting through certification of audit procedure. [Implications]This study tried to check and verify the operation status about internal control over financial reporting in public enterprises. It is judged to have implications for regulatory authorities in that it suggested the need for changes in laws and regulations related to the internal control over financial reporting in public enterprises.