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Corporate governance is concerned with the way in which corporations are governed and in particular in Korea the relationship between the management of a company and its holders. There has been a rapid growth of interest in this area recently in the United States and that is now becoming the most important issues in Korea too. However, a perfect system can not be existed specifically it is not easy to find most suitable auditing system in Korea.
Since the monetary crisis in 1997, Korea has made an effort to reform corporate governance of stock corporation and adopted the systems of independent directors, commission in the board of directors, and audit committee. And a corporation can choose either an audit committee or an auction. But this system has been criticized on grounds of the lack of independence and the suspect of effectiveness by many scholars because audit committee is subsidiary organization in the board of directors.
This paper focuses on the betterment of auditing system and the problems of this system in Korea.
The audit committee should consist of at least three members, and at least a majority of the members should be composed of directors who have no special relationship with the management or ruling shareholders. By the way, according to a certain paper, it is necessary to maintain at least one inside director who is informed of business and affairs of corporation. This approach should be criticized because of the potentialities a conflict of views and the possibilities infringement on the independence of audit committee. For this reason, the large publicly held corporation should be required to establish and maintain an audit committee comprised solely of directors independent of management or ruling shareholders.
Furthermore, this article suggests that the introduction of executive committee under the US system, the election of the members of the audit committee by the general meeting of shareholders, the prohibition against reversing resolution of the committee by the board of directors, and the change of supervisory board system into a supervisory meeting system for audit committee etc.
Since the monetary crisis in 1997, Korea has made an effort to reform corporate governance of stock corporation and adopted the systems of independent directors, commission in the board of directors, and audit committee. And a corporation can choose either an audit committee or an auction. But this system has been criticized on grounds of the lack of independence and the suspect of effectiveness by many scholars because audit committee is subsidiary organization in the board of directors.
This paper focuses on the betterment of auditing system and the problems of this system in Korea.
The audit committee should consist of at least three members, and at least a majority of the members should be composed of directors who have no special relationship with the management or ruling shareholders. By the way, according to a certain paper, it is necessary to maintain at least one inside director who is informed of business and affairs of corporation. This approach should be criticized because of the potentialities a conflict of views and the possibilities infringement on the independence of audit committee. For this reason, the large publicly held corporation should be required to establish and maintain an audit committee comprised solely of directors independent of management or ruling shareholders.
Furthermore, this article suggests that the introduction of executive committee under the US system, the election of the members of the audit committee by the general meeting of shareholders, the prohibition against reversing resolution of the committee by the board of directors, and the change of supervisory board system into a supervisory meeting system for audit committee etc.
목차
Ⅰ. 서설
Ⅱ. 감사제도에 관한 각국의 입법례
Ⅲ. 우리 나라의 감사제도
Ⅳ. 결론
♣ 참고문헌
참고문헌 (41)
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UCI(KEPA) : I410-ECN-0101-2009-366-014333955