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Title:	銀行於防制洗錢與打擊資恐之實務分析 The pratical analysis on Anti-Money Laundering and Countering the Financing of Terrorism of banking industry
Authors:	王淑芳 Wang, Shu-Fang
Contributors:	張士傑王淑芳 Wang, Shu-Fang
Keywords:	防制洗錢及打擊資恐金融機構銀行業亞太防制洗錢組織法令遵循
Date:	2021
Issue Date:	2021-08-04 15:02:35 (UTC+8)
Abstract:	2016年兆豐銀行紐約分行因防制洗錢法令遵循未能有效執行，違反銀行保密法及反洗錢法，遭美國紐約州金融服務署(DFS)重罰1.8億美元，這項我國史上最高裁罰令各界震驚，防制洗錢法令遵循議題頓時成為眾所矚目的焦點，國人開始重視洗錢議題，金管會祭出許多監理措施，金融業也紛紛採取各種強化措施，另為因應亞太防制洗錢組織(APG) 2018年11月率團來台進行第三輪評鑑，我國政府開始全面檢視現有法規，大幅修正洗錢防制法。各金融業為符合法規要求，陸續翻修本身內部之內部控制、法律遵循及新訂洗錢防制相關規範，避免因牴觸新法而遭到裁罰。洗錢防制是不能間斷的持續性工作，金融業為高度監理的行業，如何強化洗錢防制機制，落實法令遵循，成為金融業最重要的課題。由於銀行為犯罪者慣用且喜好之洗錢管道，銀行已被視為洗錢防制的第一線。近2年來，國內銀行因洗錢防制及打擊資恐缺失，遭金管會裁罰案件層出不窮，顯示有些銀行內部控制、法令遵循及防制洗錢相關規範仍有不盡完善之處，反洗錢作業之流程亦有諸多缺失。我國銀行業必須重塑對於法令遵循和防制洗錢的正確觀念，由各種金融交易的環節、流程來辨識出需要進行法令遵循或是防制洗錢的重要控制點，採取適當可行的管制程序與策略，減少違反法規甚至遭到裁罰。金融科技快速演進，犯罪者能利用的洗錢管道越來越多，其犯罪手法不斷翻新，銀行面臨嚴峻的挑戰。本論文以本國銀行業者之角度探討防制洗錢及打擊資恐之實務運作，以及如何強化與落實，避免缺失重複發生。銀行除持續建立遵法文化的紮根，融入企業文化外，對於防制洗錢及打擊資恐機制的強化與落實更顯重要，在金融科技蓬勃發展的今日與未來，更要善用新興科技人工智慧自動化流程與系統的輔助，使防制洗錢及打擊資恐機制的功能更具效率與提升。 Due to ineffective compliance with anti-money laundering law and violation of the Bank Secrecy Act, Mega International Bank had been fined 180 million dollars by DFS in 2016. This highest penalty in our country`s history has shocked many sectors, and brought AML compliance to all society`s focus. People started to value AML issues, while FSC and all financial industry took many policies to strengthen AML compliance. As APG came to Taiwan for the third round of Mutual Evaluation in November 2018, our government had started to examine the current law. Then, gave a huge correction of the AML clause at that time. After the announcement of the new AML law, it attracted the attention of society. The vocation covered by the article had increased. Related industries renewed their internal control, compliance policies, and AML regulations to comply with the law, as well as to avoid punishment. Thanks to the cooperation by private and public departments in an almost three-year preparation process, our country had been evaluated as a "common tracking party" by APG. It`s a non-depressing result of our effort in anti-money laundering. However, AML is a continuing job that cannot be stopped. The financial industry, as a highly supervised industry, "How to strengthen AML policy and to comply with the law" is the main issue. As banks are criminal`s usual and favored platform of money-laundering, they seemed to be the first line of AML procedure. In the last 2 years, there were many banks fined by FSC due to their negligence in AML. It shows that the internal control, Compliance, and AML regulation of some banks are still incomplete. The AML procedure also has material weaknesses. Our country`s banking industry needs to build up correct concepts in Compliance and anti-money laundering. Identify important control points in AML compliance through all financial transaction processes, and take feasible regulating strategies to avoid violation of law and penalty. Since the rapid evolution of FinTech, there are more and more ways that criminals can use for money laundering. With changes in patterns of crime, banks are faced with a severe challenge. This thesis discusses the practical operation in AMLCFT by domestic banks. Furthermore, the thesis shows how to strengthen and to avoid negligence happened repetitively. In addition to build strong compliance consciousness in business culture by banks, the implement of AMLCFT mechanism is more important. As FinTech flourishing, from now on the usage of new technology and AI automatic systems can make AMLCFT function become more effective.
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Description:	碩士國立政治大學經營管理碩士學程(EMBA) 108932122
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0108932122
Data Type:	thesis
DOI:	10.6814/NCCU202101053
Appears in Collections:	[Executive Master of Business Administration] Theses

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