get_internal_control
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MyDART MCP의 get_internal_control 도구는 '감사인'의 내부회계관리제도(ICFR) 감사/검토 보고서를 조회합니다 — 구분·의견·중요한 취약점 여부.
[Purpose]
- ICFR 의견·취약점 vs 재무제표 감사의견; 취약점 lists: search_audit_findings.
- 자금부정통제·경영진 내부회계관리제도 운영실태보고서: not here → get_attachments
(사업보고서 rcept, mode=list→dcm_no→mode=text, scans=images; no rcept:
search_disclosures preset='annual_report').
- Structured facts: get_audit_profile; full text: get_audit_report.
[Usage]
- "카카오페이 2024 내부회계 의견" → corp="카카오페이", year=2024
- "연결 기준만" → corp="…", year=2024, fs_div="CFS"
[Response]
- opinion domain: 적정/부적정/의견거절 — NO '한정'. 검토(review_or_audit)의 의견거절 = 범위제한에
따른 검토결론 불표명.
[Rules]
- reports is an ARRAY — both gives up to 2 entries (연결·별도).
- present=false is usually out-of-scope (read the note), not missing data; an empty CFS entry is normal.
- Never conflate a review's 의견거절 with an audit's — check review_or_audit.
- 자금부정통제 (FY2025~ mandatory, FY2024 optional)·시정계획 = 경영진 운영실태보고서 — see
management_operation_report.steps (applicable=false = F 단독공시: no report exists).
Input schema
| Property | Type | Required | Description |
|---|---|---|---|
| corp | string | yes | 회사명/종목코드/corp_code |
| year | integer | yes | 결산 사업연도 (회계연도, fiscal year) — the number you pass IS the 사업연도=회계연도=결산연도. Do NOT subtract it; pass it as-is. Only tools where year is optional auto-select the latest published year when omitted (if year is required in the tool you are calling, it cannot be omitted — confirm the year actually used via the response `year` field).e.g. 'FY2025'·'2025년 재무제표'·'2025 사업보고서'·'2025 회계연도' → all 2025 (결산일 2025-12-31). Convert ONLY when the user explicitly names the 공시(제출)연도, as in '○○년에 공시된 보고서': a 12월 결산법인 files by the end of March of the following year.(e.g. '2026년에 공시된 사업보고서' → 2025). Otherwise the input is ALWAYS on a 사업연도=회계연도=결산연도 basis. Relative expressions ('최근 N개년'·'작년' and the like) count back from the most recent PUBLISHED 사업연도 as of today: a 사업보고서 is filed within about 90 days after 결산 (12월 결산 법인 → March of the following year), so from April the latest is last year, and in Jan~Mar it is the year before last. e.g. if today is 2026-06 the latest is FY2025 → '최근 5개년'=2021~2025 (NOT 2020~2024). Supported floor is FY2015 (the range OpenDART's structured APIs cover) — 2014 and earlier are rejected. A 비12월 결산 (3·6·9월) 법인 may have its latest 사업연도 equal to the calendar year (e.g. a 3월 결산 company from July onward). |
| fs_div | string | no | both (default — 연결+별도 both)/연결(CFS)/별도(OFS). ICFR normally exists for 별도(OFS) only; 연결(CFS) ICFR 감사 applies only to 전기말 별도자산 2조↑ filers from FY2023. 별도(OFS) falls back to a standalone ICFR 공시 when the 감사보고서 embeds none, while 연결(CFS) never falls back. Aliases consolidated/separate·연결/별도 also accepted. |
| refresh | boolean | no | Bypass the cache and re-collect |
Raw JSON schema
{
"$schema": "https://json-schema.org/draft/2020-12/schema",
"type": "object",
"properties": {
"corp": {
"type": "string",
"minLength": 1,
"description": "회사명/종목코드/corp_code"
},
"year": {
"description": "결산 사업연도 (회계연도, fiscal year) — the number you pass IS the 사업연도=회계연도=결산연도. Do NOT subtract it; pass it as-is. Only tools where year is optional auto-select the latest published year when omitted (if year is required in the tool you are calling, it cannot be omitted — confirm the year actually used via the response `year` field).e.g. 'FY2025'·'2025년 재무제표'·'2025 사업보고서'·'2025 회계연도' → all 2025 (결산일 2025-12-31). Convert ONLY when the user explicitly names the 공시(제출)연도, as in '○○년에 공시된 보고서': a 12월 결산법인 files by the end of March of the following year.(e.g. '2026년에 공시된 사업보고서' → 2025). Otherwise the input is ALWAYS on a 사업연도=회계연도=결산연도 basis. Relative expressions ('최근 N개년'·'작년' and the like) count back from the most recent PUBLISHED 사업연도 as of today: a 사업보고서 is filed within about 90 days after 결산 (12월 결산 법인 → March of the following year), so from April the latest is last year, and in Jan~Mar it is the year before last. e.g. if today is 2026-06 the latest is FY2025 → '최근 5개년'=2021~2025 (NOT 2020~2024). Supported floor is FY2015 (the range OpenDART's structured APIs cover) — 2014 and earlier are rejected. A 비12월 결산 (3·6·9월) 법인 may have its latest 사업연도 equal to the calendar year (e.g. a 3월 결산 company from July onward).",
"type": "integer",
"minimum": 2015
},
"fs_div": {
"description": "both (default — 연결+별도 both)/연결(CFS)/별도(OFS). ICFR normally exists for 별도(OFS) only; 연결(CFS) ICFR 감사 applies only to 전기말 별도자산 2조↑ filers from FY2023. 별도(OFS) falls back to a standalone ICFR 공시 when the 감사보고서 embeds none, while 연결(CFS) never falls back. Aliases consolidated/separate·연결/별도 also accepted.",
"type": "string",
"enum": [
"both",
"CFS",
"OFS"
]
},
"refresh": {
"default": false,
"description": "Bypass the cache and re-collect",
"type": "boolean"
}
},
"required": [
"corp",
"year"
]
}