사립대학 내부감사 및 내부회계관리제도 도입 연구 = A Study on the Adoption of Internal Audit and Internal Accounting Control System in Private Universities

국문 초록 (Abstract)

COVID-19로 촉발된 비대면 시대와 더불어 지역불균형과 학령인구의 급격한 감소로 인해 대학의존속에 대한 우려가 나타나고 있다. 특히 고등교육기관의 87%를 차지하는 사립대학에 대한 지원이 필요하지만 사립대학에 대한 대중의 부정적 시각은 정부당국의 적극적인 재정적 지원에 장애물이 되고있다. 사립대학 부정적 이미지의 근원은 외부환경 보다는 비리나 부정과 같은 내부적 요소에 의한 것이라는 시각이 존재한다. 이러한 상황에서 사립대학의 부정적인 인식을 완화함과 동시에 사립대학의위상을 높이고 공공성과 책무성 강화를 위한 지속적인 자구책을 마련해야 할 것이다. 이를 위해 본 연구는 사립대학의 내부감사부서와 내부회계관리제도 도입을 검토하였다. 본 연구는 A 대학의 내부감사실과 내부회계관리제도 운영 사례를 살펴보고 다음과 같은 제도 도입을 제언한다. 첫째, 사립대학 내부감사 및 내부회계관리제도에 대한 통일된 기준을 마련하고 제도 도입과 운영에 대한 로드맵을 구축한다. 둘째, 법인감사와 별도로 사립대학 내에 독립적인 감사위원회 또는 내부감사실을 상설하고 전문적지식과 경험이 있는 인원에 의해 내부회계관리제도가 적절하게 작동할 수 있도록 운영한다. 셋째, 사립대학 내에 위험평가 절차와 통제활동 등 내부회계관리제도의 구성요소를 체계적으로 구축하도록 하고재정적 지원과 동시에 대학평가에 반영한다. 넷째, 하향식과 상향식 내부회계관리제도의 조화를 이루어지배구조와 구성원 간 상호 모니터링이 적절히 이루어지도록 운영한다. 다섯째, 사립대학 내부회계관리제도 운영에 대한 자체적인 보고서를 작성하고 이에 대한 인증을 사학진흥재단 또는 공인회계사에게외부감사와 별도로 수행하도록 한다. 마지막으로, 이사회의 개방성을 확대하고 사립대학 윤리강령을 도입함으로써 내부감사와 내부회계관리제도를 원활하게 수행할 수 있는 거버넌스 환경의 전면적인 변화를 추구한다. 사립대학 내부감사부서와 내부회계관리제도의 도입은 거버넌스를 개선하고 다양한 통제활동을 마련하여 사학혁신의 발판이 될 것으로 본다.

다국어 초록 (Multilingual Abstract)

Concerns about the survival of the university are emerging due to the non-face-to-face era accelerated by COVID-19, regional imbalances, and a sharp decrease in the school-age population. Support for private universities, which account for 87% of higher education institutions, is urgently needed, but the public's negative view of private universities is an obstacle to the government's active financial support.
As such, there is a view that the negative image of private universities is caused by internal factors such as corruption or corruption rather than external environment. In the current situation, it is necessary to come up with a way to strengthen the public character and accountability of private universities.
The internal accounting control system(IACS) is a tool that can provide high-quality financial information and further enhances organizational transparency. With the adoption of the New External Audit Act in 2018, regulatory authorities have increased the level of assurance and expanded the scope of audit application by requiring listed companies' IACS to be audited. It is difficult to improve an organization's fraud or weaknesses in internal control only by external auditing. This is because the regulatory authorities and companies recognized the effectiveness of the IACS. This will bring the same effect not only to for-profit corporations such as corporations, but also to various non-profit corporations such as private universities, civic and religious organizations.
This study examines the case of operation of internal audit office and the IACS of University A and suggests the introduction of the following system. First, a unified standard for the IACS of private universities is prepared and a roadmap for the introduction and operation of the system is established.
Second, separate from corporate audit, an independent audit committee or internal audit office is set up in private universities, and the IACS is operated properly by personnel with professional knowledge and experience.
Third, the components of the IACS, such as risk assessment procedures and control activities, should be systematically operated within private universities and reflected in the university evaluation as well as financial support. Fourth, by harmonizing the top-down and bottom-up IACS the governance structure and mutual monitoring among members are operated appropriately.
Fifth, the private university should prepare its own report on the operation of the IACS and certify it to the Private Education Promotion Foundation or a certified public accountant separately from external audits. Lastly, by expanding the openness of the board of directors and introducing the code of ethics for private universities, we seek a total change in the governance environment that can smoothly implement the IACS. The adoption of the IACS for private universities is expected to serve as a stepping stone for private school innovation by improving governance and providing various control activities.
Taken together, by enhancing the governance of private universities through the internal audit department and IACS and preparing various control activities such as risk management and monitoring, it will help to improve the negative image of private universities perceived by the public. However, the establishment and operation of the internal audit department and IACS incurs costs. If the benefits obtained by installing and operating the system are less than the costs, the IACS is meaningless. In particular, if the governance or management of private universities circumvent control activities or abuse their authority and do not guarantee the independence of the internal audit department, the net benefits from the system will disappear. This study is meaningful in that it provided practical implications for the adoption of the internal audit department and the IACS.