공기업 내부통제제도의 운영현황 및 개선방안에 관한 연구 - 주요 공기업의 법적 위험 관리체계를 중심으로

The management activities of public enterprises are controlled by various external laws such as the Public Institution Operation Act. However, as public enterprises are also companies based on autonomy and accountability, it is difficult to cover the overall legal risks that may arise in the course of management activities. Also, due to the nature of public enterprises, it is difficult to be controlled by shareholders or markets compared to general enterprises. Therefore, it is necessary to prepare measures to secure responsibility for the operation of public enterprises. The internal control system of public enterprises can be considered as an alternative to the above problems. However, according to the current system, unlike the financial affairs and management efficiency area, the internal control system is insufficient when it comes to legal risk management. The effectiveness of the internal control system for legal risks is also not very satisfactory. In addition, the internal regulations prepared by each public enterprise with respect to the legal risk differ in terms of the responsibility and the operation. In this paper, the writer tried to identify the above problems through the internal regulations prepared by public enterprises and seek improvements necessary to revitalize internal control of public enterprises. To this end, the internal control system should be clearly reflected in the governance structure of public enterprises, while clarifying the responsibility of boards/chief officers, strengthening risk identification and administrative functions for legal risks.