상근감사에 관한 소고

Abstract

The auditor system is a important organ that should be told in relation to corporate governance. Also the improvement of the role and transparency of Audit have been still asked in the field of legislative legal studies. But Enron case in 2001 have made the situation nobody can trust the best model of audit system these days. It seems that the audit system has the limitation in himself. That means that the Korean Audit system could be estimated to have strict regulations like 3% rule, full-time auditor, vote-restriction in election of audit. Nevertheless, there are a lot of doubt on the efficency of Korean audit system and legislative persons have tried to revise these systems. Especially, there have been the anti-jaebul policy with the fair trade law, financial laws, even corporate aerea and this trend have made a big affect all of the korean legal policy. But there have been a lot of doubt that these anti-jaebul policies have had a good results and efficency. In order to make a resolution for those problems, it will need that the legislators are willing to try to get in touch with global standard in corporate law aerea.