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| Title: | 金融業防制洗錢及打擊資恐法令遵循制度之研究 —以金融集團防制洗錢及打擊資恐資訊分享為核心
A Study on compliance issues regarding Anti-Money Laundering and Counter-Financing Terrorism of Financial Industries — Focused on Financial Group’s Anti-Money Laundering and Counter-Financing Terrorism information sharing |
| Authors: | 吳譽皇
Wu, Yu-Huang |
| Contributors: | 劉連煜
Liu, Len-Yu
吳譽皇
Wu, Yu-Huang |
| Keywords: | 防制洗錢
打擊資恐
防制洗錢及打擊資恐資訊分享
金融集團防制洗錢及打擊資恐資訊分享
客戶資訊分享
可疑交易資訊分享
Anti-Money Laundering(AML)
Counter-Financing Terrorism(CFT)
AML/CFT Information Sharing
Financial Group’s AML/CFT Information Sharing
Customer Information Sharing
Suspicious Transaction Information Sharing |
| Date: | 2019 |
| Issue Date: | 2019-12-06 09:22:48 (UTC+8) |
| Abstract: | 2016年兆豐商銀紐約分行因防制洗錢及打擊資恐內控制度未遵循當地法令，因而遭紐約州金融署裁罰1.8億美元，且為因應2018年亞太反洗錢組織至台進行第三輪評鑑，金融業的法令遵循及防制洗錢及打擊資恐機制頓時成為我國矚目之議題，而在各方努力下，我國相關法制漸趨完備，並受國際組織肯認。然於整體防制洗錢及打擊資恐機制趨向健全之際，實務運作上卻出現「社會資源重複浪費」、「過度擾民」、「風險管理出現落差」、「無法有效取得客戶資料」及「無法落實風險基礎方法」等困境，國際上也認知到此等難題而開始討論如何建置防制洗錢及打擊資恐資訊分享機制，並出版實務指引供各國作為建置資訊分享法制之參考。
關於防制洗錢及打擊資恐資訊分享，從資訊分享主體角度可區分為：同一集團內之私部門間的資訊分享、不同集團之私部門間的資訊分享、公私部門間的資訊分享及公部門間的資訊分享。目前，我國主要討論焦點為金融集團內資訊分享，性質上屬於同一集團內之私部門間的資訊分享，而依照現行規範，我國金融集團內資訊分享可進行既有客戶（含實質受益人）之盡職調查資訊分享及負面新聞名單資訊分享，但不得進行新客戶之盡職調查資訊分享和可疑交易資訊分享，然現行規定是否符合國際規範意旨、是否適當平衡資訊使用及資訊保護之利益，仍值深入討論。故本文將以金融集團資訊分享作為討論重點，以期健全現行防制洗錢及打擊資恐機制。
In 2006, the New York branch of the Mega Bank was fined for USD $180 million as it’s anti-money laundering and counter-financing terrorism(AML/CFT) internal controls didn’t comply with applicable laws and regulations. In addition, in 2018 APG came to Taiwan for evaluating and assessing the technical compliance and effectiveness of AML/CFT. As a result, the issues regarding compliance and AML/CFT in financial industries are still in the spotlight so far, and Taiwanese government and private sector make a great effort together to strengthen AML/CFT laws, regulations and practices. However, with relevant laws and regulations being more complete and severe, some problems happen in the AML/CFT practices of financial industries, such as wastes of resources, excessive disturbance to the public, incapability of obtaining clients’ information, gap of risk management and non-compliance with the risk-based approach. Therefore, FATF starts doing the research into the AML/CFT information sharing and publish a guideline with regards to the best practices of AML/CFT information sharing.
The AML/CFT information sharing, from the perspective of information subject, includes information sharing between private sectors within the group, information sharing between private sectors not in the same group, information sharing between private sectors and public sectors and information sharing between public sectors, and currently, the financial group information sharing attracts most of attention to be discussed and researched. According to Taiwanese regualtions, our financial group can share existed clients’ identity information and significant negative news for the purpose of carrying out customer due diligence and risk management, excepting information regarding new client’s identity and suspicious transaction. However, concerns about whether our regulations comply with FATF international standards or appropriately balances the benefits arising from information sharing and information protection are growing and worthy of a more detailed study. As a consequence, this thesis focuses the financial group’s AML/CFT information sharing in order to improve AML/CFT in the financial industries. |
| Reference: | 中文資料（按作者姓氏筆劃排序）
一、書籍
1. 公認反洗錢師協會，國際公認反洗錢師CAMS資格認證教材，6版，2017年。
2. 陳彩稚，企業風險管理，2012年2月。
3. 蔡虔霖，洗錢防制法之實用權益，1997年9月。
二、專書論文及學術論文
1. 林瑞彬，洗錢防制新法下的法令遵循重點，載：新洗錢防制法—法令遵循實務分析，頁233-253，2017年8月。
2. 劉家全，防制洗錢之客戶風險評估與審查程序，載：新洗錢防制法—法令遵循實務分析，頁255-288，2017年8月。
3. 潘雅慧、謝人俊、林正芳、黃淑君，我國對外商銀行管理妥適性之檢討及建議，載：金融監理與風險管理選輯，頁12-33，2006年3月。
4. 劉嘉瑄，金融情報中心與金融情資申報實務，載：新洗錢防制法—法令遵循實務分析，頁289-318，2017年8月。
5. 謝雪妮，銀行業防制洗錢及打擊資恐機制實務，載：新洗錢防制法—法令遵循實務分析，頁381-421，2017年8月。
6. 謝雪妮，銀行業防制洗錢及打擊資恐機制之實務探討，國立政治大學法律學研究所碩士論文，2017年7月。
三、期刊
1. 林淑芸、金旻珊，美國COSO內部控制相關報告之介紹，證券暨期貨月刊，第33卷第6期，頁5-12，2015年6月。
2. 林靜瑜，金融集團防制洗錢及打擊資恐資訊分享機制之國際指引，存款保險資訊季刊，31卷1期，頁54，2018年3月
3. 郭大維、呂靈芝，金融機構洗錢防制之國際比較及對我國之啟示，軍法專刊，57卷5期，頁68-92，2011年10月。
4. 許道義，從FATF評鑑方法論看APG第三輪相互評鑑，證券服務，第666期，頁31-42，2018年8月。
5. 梁鴻烈、王盈瑾，透過「全機構洗錢暨資恐風險評估」（Institutional Risk Assessment, IRA）實踐以風險為基礎（Risk-Based Approach, 風險基礎方法）的反洗錢與反資恐策略及規劃—國際標準與香港經驗，金總服務雙月刊，第19期，頁50-64，2016年7月。
6. 黃劭彥、陳俊志，台灣銀行業內部控制三道防線之探討，月旦會計實務研究，2期，頁54-59，2018年2月。
7. 蕭富山，美國防止洗錢及銀行保密法之法律規範及其爭議，法學叢刊，39卷1期，頁78-105，1994年1月。
8. 魏至潔，國際洗錢防制法規趨勢—以《美國愛國者法案》為例，清流雙月刊，2018年3月號（No.14），頁28-31，2018年3月。
四、網路資料
1. 工商時報網站，https://ctee.com.tw/。
2. 自由時報網站，https://www.ltn.com.tw/。
3. 法務部調查局洗錢防制處網站，https://www.mjib.gov.tw/mlpc。
4. 金管會網站，https://www.fsc.gov.tw/ch/index.jsp。
5. 經濟日報網站，https://money.udn.com/money/index。
6. 鉅亨網網站，https://www.cnyes.com/。
英文資料
一、政府及國際組織出版品
1. Basel Committee on Banking Supervision, Consultative Document - The compliance function in banks (2003).
2. Basel Committee on Banking Supervision, Guidelines on Sound Management of Risks related to Money Laundering and Financing of Terrorism (2017).
3. COSO, Internal Control-Integrated Framework, Executive Summary (2013).
4. FATF, FATF Guidance on Private Sector Information Sharing (2017).
5. FATF, the FATF Recommendations-International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation (2018).
6. FATF, Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems (2018).
7. FinCEN, Fed, FDIC, OCC, and OTS, Guidance: Interagency Guidance on Sharing Suspicious Activity Reports with Head Offices and Controlling Companies (2006).
8. FinCEN, Guidance: Sharing Suspicious Activity Reports by Depository Institutions with Certain U.S. Affiliates (2010).
9. FinCEN, Section. 314(b) Fact Sheet (2016).
10. MAS Guidelines to MAS Notice 314 on Prevention of Money Laundering and Countering the Financing of Terrorism (2015).
11. MAS, Guidelines to MAS Notice 626 on Prevention of Money Laundering and Countering the Financing of Terrorism (2015).
12. MAS, Guidelines to MAS Notice SFA04-N02 on Prevention of Money Laundering and Countering the Financing of Terrorism (2015).
二、網路資料
1. FATF website, at: https://www.fatf-gafi.org/.
2. FFIEC website, at: https://www.ffiec.gov/.
3. FINCEN website, at: https://www.fincen.gov/.
4. Kevin Petrasic, Paul Saltzman, Jonah Anderson, Jeremy Kuester, John Wagner, Rebecca Copcutt, and John Timmons, AML Information Sharing in a Technology-Enabled and Privacy-Conscious World, Compliance and Enforcement, at: https://wp.nyu.edu/compliance_enforcement/2019/02/05/aml-information-sharing-in-a-technology-enabled-and-privacy-conscious-world/.
5. MAS website, at: https://www.mas.gov.sg/. |
| Description: | 碩士
國立政治大學
法律學系
105651039 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105651039 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201901259 |
| Appears in Collections: | [法律學系] 學位論文
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