내부회계관리제도 미로 탈출기 (2025.12)

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.

지은이 : 임방진

삼일회계법인에서 회계감사, 세무조정뿐 아니라 실사, 경영진단, 가치평가 등의 업무를 수행했다. 미국 교환 근무 후 내부통제 관련 컨설팅과 IFRS(국제회계기준) 도입 프로젝트를 전담했다. 이후 KDB생명보험에서 기획관리실장, ING생명보험에서 재무부문장으로서 근무했다. 지금은 대주회계법인에서 그동안 축적해온 회계와 세무, 구조조정, 경영기획, 금융·보험상품에 대한 지식과 경험을 바탕으로 일반인도 쉽게 이해할 수 있는 실무지침서를 출간하고 강의로도 전파하고 있다. 서울대학교 국제경제학과를 졸업하고 한양대학교에서 경영학 석사학위를 받았다.

지은이 : 김승주

LG투자증권의 리서치센터, LG CNS의 ERP팀에서 근무했으며, 미국공인회계사(USCPA), 공인정보시스템감사사(CISA) 시험에 합격했다. 삼일회계법인 컨설팅 본부에서 재무 역량 강화, 경영혁신, 회계/자금 업무 프로세스개선, 내부통제, IFRS(국제회계기준) 구축 등 다양한 경영 컨설팅 프로젝트를 수행했으며, 내부회계관리 시스템 표준화 과정에 참여한 바 있다. IT, 금융, 패션 등의 산업에서 COO, CFO 등을 역임한 경험을 바탕으로 창업해서 현재는 패션 비즈니스의 CEO로 근무하고 있으며, 관련 업계의 CEO를 대상으로 경영관리, 투자 유치, Deal Managing 등을 자문하고 있다. 연세대학교 경영학과를 졸업하고, 한양대학교에서 비트코인 화폐 철학 최고위과정을 수료했다.

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