Regarding accounting audits, who bears the legal responsibility?

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I worked under a freelance contract, but in reality, I commuted at set times every day and worked like an employee under team manager instructions. After working for 13 months, I demanded severance pay, but the company says 'freelancers don't get severance pay.' Can I receive freelancer severance pay too?

accounting audit

accounting

external audit

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作者: 김국일

Hello, here is the answer regarding accounting audits.

If problems arise in the internal accounting management system, the CEO, financial executive, internal accounting management officer, and external auditor may all bear legal responsibility, and each scope of responsibility varies depending on their role and whether they fulfilled their duties.

The CEO, as the highest responsible person for the operation of the internal accounting management system, may face civil damages liability and criminal punishment if they neglect this and accounting errors or fraud occur.

Criminal punishment for accounting errors and accounting fraud may be aggravated in cases of intent.

If accounting fraud is committed intentionally, imprisonment of up to 10 years may be imposed, and in cases of preparing and disclosing false financial statements in violation of the External Audit Act, imprisonment of up to 7 years or a fine of up to 70 million won may be imposed.

Financial executives and internal accounting management officers are responsible for designing and operating the internal control system, and if they neglect this or commit fraud, they may face criminal punishment for breach of trust, embezzlement, etc., and civil damages liability may also arise.

External auditors have a duty to independently audit the appropriateness of financial statements, and if they overlook internal control deficiencies despite knowing about them, they may face criminal punishment and civil damages liability.

The distribution of accounting audit responsibilities varies depending on each person's role and negligence, so when problems arise, it is important to receive advice from accounting audit legal experts and respond carefully.