재무담당이사는 이와 같은 상황의 발생을 방지하기 위해 내부통제시스템을 이사회에 구축할 의무를 부담하였어야 했다고 판단하였다.
It was determined that the finance director should have been obligated to establish an internal control system on the board of directors to prevent such a situation from occurring.