내부회계관리제도 운영에 대한 연구 동향 : 내부회계관리제도 운영효과를 중심으로

This paper investigates the trends in literature review on the internal accounting control system. Recently, the environment of internal and external control is rapidly changing to enhance the transparency of accounting information. In particular, firms might disclosure reliable accounting information through appropriate internal control system and their operation of an internal control system. At the time when the level of certification for internal control system raised to audit after the New External Audit Act amended in November 2018, we review previous studies on whether the operation of internal control of domestic companies and their design effectiveness can be achieved, and we would like to suggest a research direction. This study is based on previous studies published in domestic accounting journals and research reports from 2001 to 2021, when the internal accounting-related legislation was first discussed. Existing studies focused on the internal accounting control system, employees composition in internal control department and its impact, the characteristics of the audit committee, and the review of the internal accounting control system. Therefore, it is necessary to review the existing literature and perform additional analysis from a comprehensive perspective, in order to discuss the effective operation of the internal accounting control system. It will provide a new perspective on the operation and evaluation of the internal accounting control system. we can provide important implications for system improvement to internal control officers, auditors (audit committee), and related authorities.