기업지배구조로서 내부감사제도의 실태분석－감사와 감사위원회의 비교관점－ = A Survey Analysis of Internal Auditing System as a Corporate Governance－Auditor vs. Audit Committee－

다국어 초록 (Multilingual Abstract)

The purpose of the study is to diagnose the status quo of Audit Committee system forcibly transplanted in the wake of IMF economic crisis, which is not yet rooted and to explore its problems and present the recommendations focused on internal auditing system as a critical part of corporate governance. The research methodology applied is the legal－management view using the survey research.
The survey analysis is based upon the statistical data concerning 2007 Operation of Auditor or Audit Committee and Audit Team which were collected via the questionnaire to auditors, members of audit committee and audit staffs from April to June in 2007. The sample comprises 122 listed companies and is equivalent to 18.1% of the population totaling 676 listed companies that filed the annual reports as of June 30, 2007.
As a result of the survey research, the recommendations are as follows：
First, organizational form of internal auditing system should be chooseable among Auditor or Audit Committee regardless of the company size, based upon the stagnant trend of audit committee in the voluntary adoption by the companies of less than 2 trillion won in terms of asset size.
Second, nomination of auditors or members of audit committee should be made by way of auditor candidate nomination committee for the upgrade of independence. Third, the regulation of career and reward of auditors or members of audit committee should be revised more independently and reputedly. Fourth, audit service should be executed independently of other services such as plannining and accounting. Fifth, audit function should be activated through the compulsory auxiliary department as well as consenting right of auditing staffs.
Sixth, audit scope and examining method such as sample testing should be described ex ante. Seventh, auditors or members of audit committee should be given the rights on budgeting, training and regulation relating to auditing formally. Eighth, understanding of association between internal accounting control and internal auditing should be developed by the evaluation function. Ninth, auditors or members of audit committee should take effective measures against litigations regarding audit via higher casualty and indemnity insurance.
Finally, cooperation between internal auditors and external auditors should be more reinforced through review of internal accounting control system.

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