글로벌 우주기관 내부통제 동향 비교

다국어 초록 (Multilingual Abstract)

With the advancement of the space industry and the expansion of international cooperation, major space agencies are performing complex governance functions that go beyond research and development. To support these functions, they have implemented strategic organizational operations through internal control systems that encompass risk prevention, ethical compliance, and information sharing. This paper presents a comparative analysis of the internal control frameworks of NASA, ESA, and JAXA, identifying structural differences and shared principles. NASA operates an integrated model based on the COSO framework, ESA adopts a decentralized, ethics-centered model, and JAXA employs a role-based, execution-oriented system. These comparisons offer practical implications for enhancing the internal control systems of Korea's space institutions.