회계비리 근절을 위한 내부통제 개선 연구: 여수시 횡령사건을 중심으로 = Improving Internal Controls to Prevent Accounting Frauds: An Embezzlement Case in Yeosu City Government

다국어 초록 (Multilingual Abstract)

The purpose of this study is to evaluate internal controls in local governments and suggest how to improve the accounting control system, especially focused on an embezzlement case involving a low-ranking public official in Yeosu City Government. Through evaluating internal controls in Yeosu City Government, based on five elements of internal control, it was found that internal control system did not work at all in Yeosu City Government. The findings are as follows: (ⅰ) Despite the importance of a strong internal control environment, the government`s internal controls became weak because local high-ranking officials took the lead in committing an irregularity. (ⅱ) Before opening the Expo 2012, the government did not evaluate and manage internal and external risks associated with accounting operations. (ⅲ) Due to the lack of segregation of duties, one public official was in complete control of the situation regarding the entire accounting transaction, resulted in significant financial loss. Accounting Information System, namely e-Hojo, was circumvented by hand work. Besides, control activities including reconciliation was performed as a mere formality. (ⅳ) Formal and informal information and communication system was not successful. (v) Top management did not periodically review and evaluate internal control system. As a result, such overall weak system of internal control incurred the embezzlement case of Yeosu City Government. Therefore it could be urgent for local governments to effectively establish and maintain internal control mechanisms that are necessary to prevent accounting fraud.

참고문헌 (Reference)

1 강인옥, "회계관계직원의 책임" 광문각 2010

2 박희정, "환경변화에 따른 직무감찰체계 개선방안" 감사연구원 2012

3 광주지방검찰청 순청지청, "허술한 재무관리시스템"

4 이승종, "행정통제" 69-77, 2000

5 이창균, "지방재정운영의 자율적 통제시스템에 관한 인식 연구" 한국지방행정연구원 26 (26): 207-236, 2012

6 이병철, "지방재정시스템: 계약관리 서브시스템 진단분석" 2013

7 정성호, "지방자치단체의 회계부정실태와 통제방안" 한국지방행정연구원 26 (26): 135-158, 2012

8 감사연구원, "지방자치단체 토착비리 실태분석" 감사연구원 2012

9 "지방자치단체 재무회계규칙"

10 행정안전부 보도자료, "지방자치단체 자율적 내부통제 에비 운영"

11 행정안전부 보도자료, "지방공무원 회계비리 방지대책 추진"

12 "지방공무원 임용령"

13 감사원, "재정누수관련 취약분야 비리점검" 감사원 2013

14 이종운, "자체감사기구의 내부통제 자체평가시스템 구축 및 운영. 계간 감사" 감사원 2006

15 "여수시 재무회계규칙"

16 행정안전부 보도자료, "비리공무원 징계시 수수액의 5배이내 징계부가금 병과"

17 변중석, "내부통제리스크평가" 한국내부통제평가원 2013

18 박종구, "내부공모 부패구조와 내부통제체계" 7 (7): 83-119, 2001

19 이병철, "공공부문의 내부통제 현주소와 바람직한 방향" 2012

20 文浩承, "공공부문 내부통제에 관한 연구" 弘益大學校 稅務大學院 1998

21 감사원, "감사원이 바라본 지방자치" 감사원 2012

22 KPMG, "Who Is the Typical Fraudster?"

23 Murphy, D. S., "The SAI and Anti-Corruption Initiatives"

24 Internal Control Task Force, "The New York State Internal Control Act Implementation Guide"

25 AMF, "The Internal Control System: Reference Framework" AMF 2007

26 Fertakis, J. P., "The Design and Implementation of Administrative Controls" Quorum Books 1989

27 GAO, "Strategies to Manage Improper Payments" General Accounting Office 2001

28 Sawyer, L. B., "Sawyer’s Internal Auditing" Institute of Internal Auditors 1988

29 ACFE, "Report to the Nation on Occupational Fraud and Abuse" ACFE 2012

30 Jones, R., "Public Sector Accounting" Pearson 2000

31 Cohen, Alain-Gérard, "Public Internal Financial Control" The IIA Research Foundation 2007

32 Dechow, P. M., "Predicting material accounting manipulations" University of California-Berkeley 2007

33 Cressey, Donald R., "Other People’s Money" Patterson Smith 1973

34 Laudon, K., "Management Information Systems: Managing the Digital Firm" Prentice Hall 2006

35 OECD, "Management Control in Modern Government Administration" OECD Publishing 1996

36 Grant Thornton, "Looking to the future: Perspectives and trends from internal audit leaders" Chief Audit Executive Survey 2011

37 Hoos, F., "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud" 23 (23): 115-132, 2012

38 Caplan, D., "Internal Controls and the Detection of Management Fraud" 37 (37): 101-117, 1999

39 Graham, L., "Internal Controls" John Wiley & Sons 2008

40 COSO, "Internal Control-Integrated Framework"

41 World Bank, "Helping Countries Combat Corruption: The Role of the World Bank" World Bank 1997

42 Kroll Advisory Solutions, "Global Fraud Report" 2012

43 Carcello, Joseph V., "Fraudulent Financial Reporting: How Do We Close the Knowledge Gap?"

44 KPMG Peat Marwick, "Fraud Survey Results-1993" KPMG Peat Marwick 1993

45 HM Treasury, "Fraud Report 2006-2007" 2007

46 FMF, "Financial Accountability Handbook"

47 PWC, "Fighting fraud in government"

48 PWC, "Cutting costs and cutting fraud"

49 European Commission, "Compendium of the public internal control systems in the EU Member States" 2012

50 INTOSAI, "Code of Ethics and Auditing Standards"

51 Trebesh, M. F., "Business Management: Fraud and Internal Control"

52 Beasley, M. S., "An empirical analysis of the relation between the board of director independence and financial statement fraud" 71 (71): 443-365, 1996