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.
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초록· 키워드
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Both illegal acts and misconduct of the company have seriously increased in Korea but the internal control system has not been not or was immaturely established, so does not effectively work in company.
So, the Commercial Act was revised in 2011 to adopt the compliance program and compliance officer system. Originally, the goal of a compliance program is to ensure that employees of a corporation act lawfully and the company takes action to prevent the non-compliant behavior from occuring again. And then that system has been enforced since 2012. 4.
This program have derived from the Internal Control-Integrated Framework of Committee of Sponsoring Organizations of the Treadway Commission, which was published in 1992 in U.S.A. and this program is expected to be efficient internal control system for promoting law-abiding spirit.
Besides, the compliance program can prevent cprporate crimes because of that include the element of the prevention of over-regulation or law-breaking. This study will aim to motivative for a compliance program to prevent corporate crimes. And any companies which have a compliance program, should be made a profit in the area of the interpretation about the Criminal Law or the Criminal Procedure Law in view of corporate crime prevention.
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참고문헌 (42)
참고문헌 신청
COSO / 2004 / Enterprise Risk Management-Intergrated Famework: Executive Summary 2004
Committee of Sponsoring Organizations of Treadway Commission / 1992 / AICPA / Internal Control-Integrated Framework
Committee on Auditing Procedure / 1949 / Internal Control-Elements of a coordinated System and Its Importance to Management and the Independent Public Accountant 5. 6 / AIA
Dannecker / 2001 / Zur Notwendigkeit der Einfuhrung kriminalrechtlicher Sanktion gegen Verbande. Uberlegungen zu den Anforderungen und zur Ausgestaltung eines Verbandsstrafrechts
Engelhart / 2010 / Sanktionierung von Unternehmen und Compliance. Eine rechtsvergleichende Analyse des Straf- und Ordnungswidrigkeitenrechts in Deutschland und den USA
Committee of Sponsoring Organizations of Treadway Commission / 1992 / AICPA / Internal Control-Integrated Framework
Committee on Auditing Procedure / 1949 / Internal Control-Elements of a coordinated System and Its Importance to Management and the Independent Public Accountant 5. 6 / AIA
Dannecker / 2001 / Zur Notwendigkeit der Einfuhrung kriminalrechtlicher Sanktion gegen Verbande. Uberlegungen zu den Anforderungen und zur Ausgestaltung eines Verbandsstrafrechts
Engelhart / 2010 / Sanktionierung von Unternehmen und Compliance. Eine rechtsvergleichende Analyse des Straf- und Ordnungswidrigkeitenrechts in Deutschland und den USA
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