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.
이용수
초록· 키워드
오류제보하기
A compliance officer was introduced as a standing position of financial institutions after the Asian Financial Crisis to improve corporate governance and enhance transparency of business management. As the Banking Act was amended on January 21, 2000, an article on internal control standards was newly established and it mandated banks to appoint compliance officers. It has been about 15 years since the compliance officer system was introduced in Korea. Now the system has almost settled and the Korean Commercial Act also introduced a compliance assistant system in listed companies. Therefore, to successfully settle the compliance officer system in place, the following improvement plans shall be sought. Above all, the management as well as CEO should take a new perspective for significance of internal control. Secondly, the status of compliance officer has to be raised in order for compliance (control) business to be performed effectively. Thirdly, independence of compliance officers should be guaranteed. The fourth is, a efficient link between business of compliance officers and that of audit committee. Lastly, a compliance officer shall be granted with proper position and authority to understand the company’s business thoroughly because he/she is responsible for compliance with laws and regulations in the company’s general business performance. If the management, executives, and employees of financial institutions voluntarily and actively establish, operate and settle an internal system, it is expected to make significant contribution to improving internal/external credit rating and eliminating risks.
목차
등록된 정보가 없습니다.
참고문헌 (34)
참고문헌 신청
Audit Team, Korea Development Bank / 2000 / Theory and Practice of Financial Institutions’ Internal Control and Audit System
Byun, J. S. / 2005 / Internal Control Self Assessment(CSA)
Byun, J. S. / 2011 / Internal Control Risk Assessment / CFO Academy, Ltd
Cho, C. H. / 2007 / The Effects of CEO’s Compliance Strength on the Internal Control System / 석사 / Graduate School of Sogang University
Choi, J. S. / 2011 / Future Improvements for Internal Control-including Discussion on Compliance Assistant / Periodic Publication of Korea Listed Companies Association 137 :
Byun, J. S. / 2005 / Internal Control Self Assessment(CSA)
Byun, J. S. / 2011 / Internal Control Risk Assessment / CFO Academy, Ltd
Cho, C. H. / 2007 / The Effects of CEO’s Compliance Strength on the Internal Control System / 석사 / Graduate School of Sogang University
Choi, J. S. / 2011 / Future Improvements for Internal Control-including Discussion on Compliance Assistant / Periodic Publication of Korea Listed Companies Association 137 :
이 논문의 저자 정보
최근 본 자료
댓글(0)
0