In business aspects, the corporate usually confronted with various risks. such as the management problems of the quality, the environment, the safety & health, the ethics, and the social responsibility. Overall monitoring of these aspects is required to the top manager ceaselessly. In the past ways, for these problems, the government has been controlled the corporate to keep them. But nowadays, the needs of self management of these topics is rising up for the business continuity especially to the multi-national corporate. To prove their soundness they issued the management status report periodically. Internal audit will works not only the self confirming tool but also the best supporting tool for the policy managements in such circumstances. So, an effective internal audit will lead the business continuity management to the future.

Abstract
 1. 서론
 2. 본론
  2.1 경영환경의 변화
  2.2 제3자 심사의 한계
  2.3 적합성에 대한 자기선언
  2.4 연구 범위 및 방법
 3. 국내기업의 내부 감사제도 운영 실태 조사
  3.1 조사 방법 및 대상업체
  3.2 국내 기업의 내부감사 시행기반의 확립 실태
 4. 관계 분석 및 가설 검증
  4.1 신뢰도 분석
  4.2 요인분석
  4.3 관계분석
 5. 결론 및 향후 연구과제
 6. 참고 문헌

• 신동식 | Dong Sig Syn
• 강경식 | Kyung Sik Kang