기업의 CSR 강화를 위한 내부통제제도의 개선방안에 관한 연구

Abstract

It is clear that issues related to the corporate internal control system as well as the corporate social responsibility in our corporate reality are subject to discussion that must be established. Therefore, starting from this awareness of the problem, this study focused on the corporate control system to strengthen the corporate social responsibility. The corporate internal control system that can be considered as being developed as part of the corporate social responsibility is that most of the prior research related to the corporate internal control system have been limited to research on the compliance officer, the control system of the financial institution, and so has the internal accounting management system under Act on External Audit of Stock Companies. This is because the study of internal control systems centered on compliance officer in relation to internal control systems of the financial institutions was in a position to believe that the compliance officer system in reality conforms to the purpose of internal control in relation to corporate internal control. Therefore, this study began by reanalyzing the compliance officer system of financial institutions in relation to internal control of the financial institutions. Based on the results of the prior research, the research was conducted by analyzing the level of awareness among financial institutions workers about the corporate internal control system to strengthen their social responsibility. Next, the policy improvement measures and legal improvement measures were proposed for the improvement of the corporate social responsibility for the maintenance of sustainable corporate management and the compliance officer system, which is the core of the internal control system. The method of this research is to conduct both literature and empirical analysis at the same time. Based on the literature on the social responsibility and internal control systems of the financial institutions and domestic and international legislative cases, the social responsibility and internal control systems of financial institutions in Korea were reviewed at the same time. A comparative research method was also employed to draw up and improve problems by comparing and reviewing legislative cases related to internal control systems of foreign countries and Korea. The empirical analysis study compiled a questionnaire about the internal control system of financial institutions and conducted and analyzed surveys of financial institution workers to analyze the level of awareness of the actual internal control system of financial institutions. Regarding the conclusion of this study, the empirical analysis results first implied that the corporate social responsibility and the compliance officer system were closely related, indicating that one of the effective methods of practice of social responsibility was the operation of the compliance officer system. Second, in order to secure the authority and independence of compliance officer, it is necessary to strengthen the independence of the work according to the clarification of the scope of work and to complete an effective compliance officer system to enhance the practical role of compliance officer. Third, in order to raise awareness of internal control, more active compliance monitoring education should be activated. In order to activate the internal control system, it is necessary to establish the status of compliance officer and the reporting system, and to find ways for effective compliance monitoring functions for the establishment of corporate internal control systems. Reflecting the results of these empirical analyses, the need for legislation under the Commercial Law on Corporate Social Responsibilities and the stipulation of legislation concerning the final responsibility about internal control of the board of directors were proposed as a measure to improve the social responsibility and internal control system. Establishing and operating the compliance officer committee, strengthening the status of the compliance officer, realizing the qualification requirements of the compliance officer, and expanding the incentive system were proposed as a measure to legally improve the compliance officer system. In the meantime, it is difficult to find a prior study that has been conducted in parallel with the relationship between the social responsibility of financial institutions and the corporate internal control system. However, it is meaningful in this paper that the level of awareness of internal control system of financial institutions was analyzed among financial institutions workers in order to strengthen their social responsibility based on prior research results so far.