지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The Korean Commercial Code, as amended in April 2011, established a compliance control system applicable to listed companies over a certain size, and requires the appointment of a compliance officer to implement the compliance control system.
In response, many companies have argued that there are currently audit functions already in place which overlap with the compliance control and compliance officer systems, and that the implementation of the new systems increases the economic burden on the relevant companies. On the other hand, academics and attorney organization have generally welcomed the new systems, insisting that they will foster corporate compliance and management transparency, which will be beneficial to these companies. Sharp conflicts between the two sides have become a big issue.
In my opinion, the compliance control and the compliance officer systems will function to benefit both the relevant companies and their shareholders, because these new systems (i) have distinct functions and roles beyond existing audit systems, (ii) fill gaps commonly existing in the internal controls of companies, and (iii) facilitate the control of management via monitoring and increased transparency.
In this thesis, after having reviewed outlines and the pertinent provisions of the compliance control and compliance officer systems introduced by the amended Korean Commercial Code, as well as legislation and the compliance systems in other countries, I will discuss issues and problems associated with the Korean compliance control and compliance officer systems, and also offer recommendations thereon.
목차
등록된 정보가 없습니다.
참고문헌 (25)
참고문헌 신청
/ 2010 / Developing Key Risk Indicators to Strengthen Enterprise Risk Management / COSO Guidance 2010
/ 2011 / / 상장회사 CFO 포럼 (19)
Gesetz zur weiteren Reform des Aktien-und Bilanzrechts / 2002 / Gesetz zur weiteren Reform des Aktien-und Bilanzrechts / Transparenz und Publiaitt vom 19 (7) : 2681 ~
Jennifer K. Clalson / 2008 / The Sarbanse-Oxley Act of 2002: Are Stricter Internal Controls Comstricting International Companies? / Ga. J. Int'l & Comp. L 36 : 647 ~
The American Law Institute / 1992 / Principle of Corporate Governance: Aalysis and Recommendation
/ 2011 / / 상장회사 CFO 포럼 (19)
Gesetz zur weiteren Reform des Aktien-und Bilanzrechts / 2002 / Gesetz zur weiteren Reform des Aktien-und Bilanzrechts / Transparenz und Publiaitt vom 19 (7) : 2681 ~
Jennifer K. Clalson / 2008 / The Sarbanse-Oxley Act of 2002: Are Stricter Internal Controls Comstricting International Companies? / Ga. J. Int'l & Comp. L 36 : 647 ~
The American Law Institute / 1992 / Principle of Corporate Governance: Aalysis and Recommendation
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