감사위원회제도의 도입방향

Abstract

The purpose of this study is to introduce the various discussions on the Audit Committee

which is current ly on its way to be mandated in Korean corporate governance system. This

paper also make some suggestions regarding the details of implementing the Audit

Committee in the areas of its structure, participants, duties and responsibilities, its

relationship between internal and external auditors, and the quality control. A brief survey of

current Audit Committees in various countries is also introduced to emphasize the

importance of the specific social environment which should be incorporated into the Korean

corporate governance system.