기업의 부정행위 방지방안으로서의 내부고발제도에 관한 소고

Abstract

Recently, we saw another case of corporate corruption through that of SK group. Also, some of local governments were caught for that they fabricated the accounts to secure budgets for focal projects and projects promised during the election. Those cases show that the corruption is wide spread in Korea regardless of public and private sectors. Under these circumstances, a certain system is required to detect and uncover quickly and effectively corruption. Besides, monitoring corporate managements is important not only for stock holders and employees but also for the interested parties and public interest. In Korea, Public Interest, the Notifier Protection Act was legislated to invigorate whistle-blowing from the inside. However, this has failed to prevent corruption like accounting fraud, dereliction of duty, and embezzlement which mainly occur in Korean companies. Corporate corruption became as big as an incident that can cause the risk of national economy. And so it has a serious impact on public. Therefore, another whistle-blowing system is required to prevent corporate corruption and it should be designed to take it into considerations that Korean companies have corporate governance based on controlling stockholders.