연결 내부회계관리제도 범위 설정에 관한 연구: 2023 사업연도 최초 적용대상 회사를 중심으로

This study analyzes the scope determination of the first-year audits of consolidated internal control over financial reporting (ICFR) for companies subject to the audits during the FY 2023. Using data from 180 companies, the study provides the following key findings. On average, companies had approximately 51 subsidiaries. The number of companies classified as under full scope was relatively small, around 4, yet the coverage ratio ranged from 89.6% to 89.7%, indicating a high level of inclusion. Companies utilized various methodologies for scope determination, including benchmarks and coverage ratios. Differences in scope determination approaches were observed across accounting firms and even within the same firm. Univariate analysis revealed that companies with a larger number of subsidiaries or a higher proportion of foreign subsidiaries, companies with a higher alignment between parent company auditors and overseas subsidiary auditors, or companies in non-financial industries were found to have lower full scope coverage. This study offers insights into the current practices of scope determination for consolidated ICFR audits, helping capital market participants understand the implementation and preparation status of the system. The findings also provide a critical reference for regulatory authorities to develop effective and efficient guidelines for the application of consolidated ICFR audits.