MyDART

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get_internal_control

Read-onlyIdempotent

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

Name	Required	Description
`corp`	Yes	회사명/종목코드/corp_code
`year`	Yes	결산 사업연도 (회계연도·fiscal year), NOT the 공시(제출)연도 — pass the user's year as-is, never subtract: '2025 사업보고서' → 2025. Convert ONLY when the user explicitly names the 공시연도: '2026년에 공시된 사업보고서' → 2025. Relative ('최근 N개년'·'작년'): count back from the latest PUBLISHED 사업연도 (사업보고서 filed ≤90 days after 결산기말) — for 12월 결산 last year from April, the year before last in Jan~Mar (e.g. if latest = FY2025 → 최근 5개년 = 2021~2025). 비12월 결산 (3·6·9월): the year its 결산기 STARTS (3월 결산 2025-04~2026-03 = 2025; get_financials calls it 2026).
`fs_div`	No	Default both = 연결(CFS)+별도(OFS). ICFR is normally 별도 only; 연결 ICFR 감사 only for 전기말 별도자산 2조↑ filers from FY2023. 별도 falls back to a standalone ICFR 공시 if the 감사보고서 embeds none; 연결 never does.
`refresh`	No	Bypass cache; re-collect

Schema Changelog

Changes observed during successful MCP inspections.

Changed3 schema fields changedOct 15, 2026

changedInput schema / properties / fs_div / description

Previous value: -"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 (case·spaces ignored)."New value: +"Default both = 연결(CFS)+별도(OFS). ICFR is normally 별도 only; 연결 ICFR 감사 only for 전기말 별도자산 2조↑ filers from FY2023. 별도 falls back to a standalone ICFR 공시 if the 감사보고서 embeds none; 연결 never does."

changedInput schema / properties / refresh / description

Previous value: -"Bypass the cache and re-collect"New value: +"Bypass cache; re-collect"

changedInput schema / properties / year / description

Previous value: -"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)."New value: +"결산 사업연도 (회계연도·fiscal year), NOT the 공시(제출)연도 — pass the user's year as-is, never subtract: '2025 사업보고서' → 2025. Convert ONLY when the user explicitly names the 공시연도: '2026년에 공시된 사업보고서' → 2025. Relative ('최근 N개년'·'작년'): count back from the latest PUBLISHED 사업연도 (사업보고서 filed ≤90 days after 결산기말) — for 12월 결산 last year from April, the year before last in Jan~Mar (e.g. if latest = FY2025 → 최근 5개년 = 2021~2025). 비12월 결산 (3·6·9월): the year its 결산기 STARTS (3월 결산 2025-04~2026-03 = 2025; get_financials calls it 2026)."

Changed1 schema field changedOct 12, 2026

changedInput schema / properties / fs_div / description

Previous value: -"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."New value: +"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 (case·spaces ignored)."

Changed1 schema field changedAug 14, 2026

changedInput schema / properties / fs_div / description

Previous value: -"both (default — 연결+별도 both)/연결(CFS)/별도(OFS). ICFR normally exists for 별도(OFS) only; 연결(CFS) applies to 대규모 filers alone. Aliases consolidated/separate·연결/별도 also accepted."New value: +"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."

Changed3 schema fields changedAug 13, 2026

changedInput schema / properties / fs_div / description

Previous value: -"both(기본·연결+별도 모두)/연결(CFS)/별도(OFS). ICFR 은 보통 별도(OFS)에만 있고 연결(CFS)은 대규모만. consolidated/separate·연결/별도 별칭도 허용."New value: +"both (default — 연결+별도 both)/연결(CFS)/별도(OFS). ICFR normally exists for 별도(OFS) only; 연결(CFS) applies to 대규모 filers alone. Aliases consolidated/separate·연결/별도 also accepted."

changedInput schema / properties / refresh / description

Previous value: -"캐시 무시하고 강제 재수집"New value: +"Bypass the cache and re-collect"

changedInput schema / properties / year / description

Previous value: -"결산 사업연도(회계연도, fiscal year) — 입력한 숫자가 곧 사업연도=회계연도=결산연도다. 빼지 말고 그대로 넣는다. year 가 선택 입력인 도구만 생략 시 최신 공시 연도를 자동 지정한다(이 도구에서 year 가 required 면 생략 불가 — 실제 사용 연도는 응답 year 필드로 확인).예: 'FY2025'·'2025년 재무제표'·'2025 사업보고서'·'2025 회계연도' → 모두 2025(결산일 2025-12-31). 환산은 사용자가 '○○년에 공시(제출)된 보고서'처럼 공시(제출)연도를 명시한 경우에만 수행: 12월 결산법인은 익년도 3월말까지 공시함.(예: '2026년에 공시된 사업보고서' → 2025). 그 밖에는 항상 입력값은 사업연도=회계연도=결산연도 기준. 상대표현('최근 N개년'·'작년' 등)은 '오늘' 기준 가장 최근 '공시된' 사업연도부터 역순으로 센다: 사업보고서는 결산 후 약 90일 내(12월 결산 법인 → 익년 3월) 공시되므로 4월 이후면 최신=작년, 1~3월이면 최신=재작년. 예: 오늘이 2026-06이면 최신=FY2025 → '최근 5개년'=2021~2025 (2020~2024 아님). 지원 하한 FY2015(OpenDART 정형 API 제공 범위) — 2014 이하는 거부된다. 비12월 결산(3·6·9월) 법인은 최신 사업연도가 달력연도와 같을 수 있다(예: 3월 결산은 7월부터 당해연도)."New value: +"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)."

First observedAug 13, 2026

TDQS

A4.8/5.0

Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations cover safety (readOnly/idempotent), but the description adds substantial behavioral context: the opinion domain (적정/부적정/의견거절, no 한정), the review-vs-audit 의견거절 distinction, reports-always-array semantics, and present=false out-of-scope note. Goes well beyond what annotations declare.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Structured with [Purpose]/[Usage]/[Response]/[Rules] headers and front-loaded purpose. Somewhat dense – the nested routing in [Purpose] is compressed – but nearly every sentence carries actionable guidance.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a read-only, 4-param tool with rich schema and strong annotations, the description covers opinion-value semantics, empty-array behavior, present=false meaning, and cross-tool routing. No output schema exists, yet return-shape cues (opinion domain, reports array, review_or_audit field) are provided.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so baseline is 3, but the description still adds useful semantic notes: fs_div='CFS' selection example and 연결 ICFR only applying to 2조↑ filers; the schema carries the detailed year edge cases. Points to fs_div behavior that clarifies real-world interplay.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific resource and verb: retrieving the auditor's ICFR audit/review report with 구분·의견·중요한 취약점. Explicitly distinguishes ICFR opinion from 재무제표 감사의견 and names sibling tools (search_audit_findings, get_attachments, get_audit_profile, get_audit_report) that cover adjacent needs.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Provides concrete worked examples ('카카오페이 2024 내부회계 의견', '연결 기준만'), names alternatives with the condition that routes to each (약점 lists → search_audit_findings, 자금부정통제 → get_attachments / management_operation_report). Explicit when-not and when-else.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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