‘내부회계관리제도’ 미로 탈출기 (이야기로 배우는 내부회계관리제도 실전 가이드)

‘내부회계관리제도’ 미로 탈출기 (이야기로 배우는 내부회계관리제도 실전 가이드)

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Description
내부회계관리제도, 실무자가 말해주는 진짜 사용설명서
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.

저자

임방진

임방진

삼일회계법인에서회계감사,세무조정뿐아니라실사,경영진단,가치평가등의업무를수행했다.미국교환근무후내부통제관련컨설팅과IFRS(국제회계기준)도입프로젝트를전담했다.이후KDB생명보험에서기획관리실장,ING생명보험에서재무부문장으로서근무했다.지금은대주회계법인에서그동안축적해온회계와세무,구조조정,경영기획,금융·보험상품에대한지식과경험을바탕으로일반인도쉽게이해할수있는실무지침서를출간하고강의로도전파하고있다.서울대학교국제경제학과를졸업하고한양대학교에서경영학석사학위를받았다.

목차

지은이의말·····························································································4

프롤로그“이걸대체왜나에게맡긴거지?어쩌라고?!”·······································6

1장.내부회계관리제도,구체적으로그게뭔가요?
내부회계관리제도가뭔지는알아야지!··························································20
내부회계관리제도의정의··········································································22
내부회계관리제도를위해갖춰야할것들······················································24
형식만이아닌실질적이고효과적인내부회계관리제도가필요하다······················29
왜갑자기이게㈜아이넥사에게중요해졌나?검토와감사의차이·························32

2장.현황진단:지금우리회사,어디쯤있나?
“예전에외주줬던그매뉴얼….그대로써도될까요?”······································42
문서화,도대체어디까지,얼마나?·······························································47
형식과실질의간극··················································································52
현황진단:전사수준통제–형식과실질의간극··············································56
현황진단:회계처리,결산과재무보고프로세스진단·······································59
현황진단:결과요약–미비점과개선과제들·················································62
What’snext?·······················································································64

3장.재무보고위험의식별부터
“아니,틀이왜2개인가요?”·······································································68
“스코핑?그게뭐죠?”···············································································73
재무보고위험부터식별하라?그런데,재무보고위험이란?································75
양적·질적요소를고려한유의한계정과목과주석정보의파악·····························79
부정위험!우리가그럴리없다는생각이제일위험하다·····································83
재무제표에대한경영자주장:“주장없이통제없다”·······································86
아이넥사의유의한계정과목별경영자주장····················································91
유의한업무프로세스파악:“통제는흐름속에서시작된다”·····························126

4장.통제를(재)설계하라
“통제설계는어디서부터시작하나요?”·························································134
전사수준통제부터바로잡읍시다································································137
외감법등의요구사항과부정방지프로그램도반드시고려해야…·······················143
ITGC:“시스템에도통제가필요하다”·························································147

5장.업무수준통제의설계및구축그리고문서화
계약검토및수주관리·············································································152
프로젝트수행및수익인식······································································155
청구및수금관리···················································································157
외주용역구매및계약·············································································159
외주용역검수및채무인식······································································161
지급처리및실행··················································································163
급여및복리후생비산정··········································································165
급여지급및원천세신고·········································································167
주식기준보상운영················································································169
연구개발및무형자산관리········································································171
금융자산관리························································································173
리스자산및부채관리··············································································175
자금운용및조달··················································································177
법인카드관리························································································179
전표생성및일반장부마감······································································181
결산조정및재무제표작성······································································183
세무조정및법인세비용산정····································································185
공시및외부보고···················································································187
아이넥사의프로세스별핵심주장과핵심통제요약··········································189

6장.설계의효과성평가(Walk-throughTest)
전환점-설계문서화를마치고,Walk-through로·········································194
Walk-Through사례:계약검토부터수금까지의거래추적·····························197
보고미팅-내부회계관리제도설계효과성평가결과보고·······························200
내부회계관리제도설계효과성평가결과임원보고자료··································202

7장.통제운영의시작과중간평가준비
“자,이제는무엇을해야하나?”·································································208
테스트절차서개요-운영의효과성을어떻게증명할것인가?···························211
운영의효과성테스트절차서템플릿구성····················································215
테스트절차서작성하기···········································································218
전사통제테스트절차서작성····································································223
ITGC테스트절차서작성·········································································226
“테스터는누가맡아야하지?”···································································229

8장.중간평가그리고외부감사
중간평가(운영의효과성평가)수행·································································236
“중간평가결과를내놓다”········································································244
11월외부감사인

출판사 서평

현장에서바로통하는내부회계실전가이드!

이책은내부회계관리제도를처음접한실무자부터이미운영중인조직의책임자까지,모두가가장궁금해하는질문에서출발한다.“내부회계관리제도,도대체뭐고어디서부터시작해야할까?”
1장은제도의정의와필요성을쉽고명확하게짚으며,단순한형식이아니라‘실질적인통제’가왜중요한지설명한다.2장은각기업이처한현실을진단하는과정으로,문서화·전사통제·회계프로세스등에서무엇이부족한지어떻게확인할수있는지를안내한다.이어3장은재무보고위험식별이라는핵심출발점을다루며,유의한계정과목,경영자주장,부정위험까지내부회계관리제도의기반이되는개념들을실무적으로풀어낸다.4장과5장은전사·업무·IT통제가실제로어떻게설계되고구축되는지를상세한사례와함께보여주며,기업업무흐름속에서통제가어떻게녹아들어야하는지를실감나게제시한다.6장에서는설계의효과성을검증하는Walk-through테스트를소개하고,7장과8장에서는본격적인운영평가및중간평가준비방법,테스트문서화요령,외부감사와의소통포인트를알려준다.9장과10장은기말평가및대표자·감사의평가결론작성과정을다루며,평가의최종목적과책임의무게를확인하게한다.11~13장은외부감사,이사회보고,주주총회등기업의연간내부회계관리제도사이클을마지막까지따라가며제도가실제로조직안에서어떻게완성되는지보여준다.
현장의언어로설명해부담은줄이고,실무흐름에따라구성해이해를돕는이책은복잡하고버거운내부회계관리제도를‘현실적으로할수있는일’로바꿔주는안내서다.처음맡아막막한실무자도,개선이필요하다고느끼는관리자도,이책과함께라면내부회계관리제도의전체그림을확실히잡을수있을것이다.