內部統制와 內部統制構造

Internal Control and Internal Control Structure

On December 1991, 'the concept of Internal Control Structure' in the Statement on Auditing Standards No. 55(hearafter SAS No. 55) published in the U.S.A was introduced to the Korean Auditing Standards. Internal Control Structure is the concept that has been evolved as the terms of 'Internal Control' in SAS No.1 extends its applicable arena which is the expectable results of the changed auditing environment. This extension process has been achieved through past 20 years to cope with the increasing audit risk produced by window dressing activities on financial statement that makes it diffecult to detect frauds and intentional errors. To overcome social expectation gap in auditing was introduced the concept of 'Audit risk'. The procedure-driven audit was evolved into risk-driven audit. The revision of Auditing Standard was appropriate to reflect aU those changed auditing environment. However our Auditing Standanrd based on SAS No.1 is on a weak background lacking of experience in auditing in practice. Auditing is a behavior that decides and gives opinion about whether it is appropriate to the consented standards. Therefore simply memorizing institutional aspects does not do good to auditing in practice. This paper focuses on the evolution process of auditing shown in SAS No.1 through SAS No 55. to broaden understanding of auditors and people who work in the field of auditing.