홈앤서비스 SK BROADBAND

내부회계관리제도는 제도적 틀은 완성되었지만, 여전히 많은 실무자에게 ‘어디서부터 무엇을 해야 할지’ 막막한 영역으로 남아 있다. 문서화부터 설계·운영·평가·보고까지 이어지는 복잡한 절차, 끝없는 증빙과 점검, 갑작스러운 업무 배정 속에서 느끼는 압박감은 이 제도를 처음 접하는 사람일수록 더 크게 다가온다.
이 책은 바로 그 막막함 속에 서 있는 실무자들을 위해 쓰였다. 방대한 매뉴얼을 그대로 해설하거나, 모든 상황을 표준화하려는 시도를 하지 않는다. 대신 실제 프로젝트와 현장에서 마주한 고민과 시행착오를 바탕으로, 내부회계관리제도가 어떤 흐름으로 움직이고 어떻게 바라보면 이해가 쉬워지는지 ‘실무자의 언어’로 풀어내고 있다.
처음 접했을 때의 낯섦, 복잡함 속에서 헤매는 당혹감, 그리고 제도가 점차 자리 잡아가는 과정을 지켜보며 얻은 경험을 한 권에 담았다. 완벽한 해답을 제시하지는 않지만, 적어도 이 길을 혼자 걷는 것이 아니라는 위로와 함께 방향을 잡을 수 있는 나침반이 되어줄 것이다.
복잡한 제도 속에서도 조금은 가볍게, 그리고 한 발 더 깊이 내부회계를 바라볼 수 있는 출발점. 이 책이 당신의 실무 여정에 작지만 확실한 힘이 되기를 바란다.

지은이의 말····························································································· 4

프롤로그 “이걸 대체 왜 나에게 맡긴 거지? 어쩌라고?!”······································· 6

1장. 내부회계관리제도, 구체적으로 그게 뭔가요?
내부회계관리제도가 뭔지는 알아야지!·························································· 20
내부회계관리제도의 정의·········································································· 22
내부회계관리제도를 위해 갖춰야 할 것들······················································ 24
형식만이 아닌 실질적이고 효과적인 내부회계관리제도가 필요하다······················ 29
왜 갑자기 이게 ㈜아이넥사에게 중요해졌나? 검토와 감사의 차이························· 32

2장. 현황진단 : 지금 우리 회사, 어디쯤 있나?
“예전에 외주 줬던 그 매뉴얼…. 그대로 써도 될까요?”······································ 42
문서화, 도대체 어디까지, 얼마나?······························································· 47
형식과 실질의 간극·················································································· 52
현황진단 : 전사수준 통제 ? 형식과 실질의 간극·············································· 56
현황진단 : 회계처리, 결산과 재무보고 프로세스 진단······································· 59
현황진단 : 결과 요약 ? 미비점과 개선 과제들················································· 62
What’s next?······················································································· 64

3장. 재무보고위험의 식별부터
“아니, 틀이 왜 2개인가요?”······································································· 68
“스코핑? 그게 뭐죠?”··············································································· 73
재무보고 위험부터 식별하라? 그런데, 재무보고 위험이란?································ 75
양적·질적 요소를 고려한 유의한 계정과목과 주석정보의 파악····························· 79
부정위험! 우리가 그럴 리 없다는 생각이 제일 위험하다····································· 83
재무제표에 대한 경영자 주장 : “주장 없이 통제 없다”······································· 86
아이넥사의 유의한 계정과목별 경영자 주장···················································· 91
유의한 업무 프로세스 파악 : “통제는 흐름 속에서 시작된다”·····························126

4장. 통제를 (재)설계하라
“통제설계는 어디서부터 시작하나요?”·························································134
전사수준통제부터 바로잡읍시다································································137
외감법 등의 요구사항과 부정방지 프로그램도 반드시 고려해야…·······················143
ITGC : “시스템에도 통제가 필요하다”·························································147

5장. 업무수준통제의 설계 및 구축 그리고 문서화
계약 검토 및 수주관리·············································································152
프로젝트 수행 및 수익 인식······································································155
청구 및 수금관리···················································································157
외주용역 구매 및 계약·············································································159
외주용역 검수 및 채무 인식······································································161
지급 처리 및 실행··················································································163
급여 및 복리후생비 산정··········································································165
급여 지급 및 원천세 신고·········································································167
주식 기준 보상 운영················································································169
연구개발 및 무형자산관리········································································171
금융자산관리························································································173
리스자산 및 부채관리··············································································175
자금 운용 및 조달··················································································177
법인카드관리························································································179
전표 생성 및 일반장부 마감······································································181
결산 조정 및 재무제표 작성······································································183
세무조정 및 법인세비용 산정····································································185
공시 및 외부보고···················································································187
아이넥사의 프로세스별 핵심주장과 핵심통제 요약··········································189

6장. 설계의 효과성 평가(Walk-through Test)
전환점 - 설계 문서화를 마치고, Walk-through로·········································194
Walk-Through 사례 : 계약 검토부터 수금까지의 거래 추적·····························197
보고 미팅 - 내부회계관리제도 설계 효과성 평가 결과 보고·······························200
내부회계관리제도 설계 효과성 평가 결과 임원 보고 자료··································202

7장. 통제 운영의 시작과 중간평가 준비
“자, 이제는 무엇을 해야 하나?”·································································208
테스트 절차서 개요 - 운영의 효과성을 어떻게 증명할 것인가?···························211
운영의 효과성 테스트 절차서 템플릿 구성····················································215
테스트 절차서 작성하기···········································································218
전사통제 테스트 절차서 작성····································································223
ITGC 테스트 절차서 작성·········································································226
“테스터는 누가 맡아야 하지?”···································································229

8장. 중간평가 그리고 외부감사
중간평가(운영의 효과성 평가) 수행·································································236
“중간평가 결과를 내놓다”········································································244
11월 외부감사인 중간감사 미팅·································································247

9장. 기말평가(운영의 효과성 평가)
기말 운영평가·······················································································252
기말 운영평가 보고(경영진 보고)··································································259

10장. 대표자와 감사의 내부회계관리제도 평가 결론
대표자의 내부회계관리제도 운영실태보고서 결론···········································266
감사의 내부회계관리제도 평가 결론····························································268

11장. 외부감사인의 내부회계관리제도 기말감사
외부감사인의 내부회계관리제도 기말감사····················································272

12장. 이사회 보고
대표이사의 ‘내부회계관리제도 운영실태보고서’ 이사회 보고·····························282
감사의 ‘내부회계관리제도 운영실태평가보고서’ 이사회 보고·····························284

13장. 아이넥사 정기주주총회 ? 내부회계관리제도 보고
아이넥사 정기주주총회 - 내부회계관리제도 보고···········································288

에필로그 새로운 시작··············································································294