政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/120277

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/120277

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113648/144635 (79%)
Visitors : 51641978 Online Users : 565

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大典藏 > College of Law > Master of Laws Program for Executives > Theses > Item 140.119/120277

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/120277

Title:	銀行法令遵循制度相關問題之研究-以法遵、法務角色差異及重大裁罰個案為中心 A Study of compliance function in banking - Focusing on Legal, Legal Compliance and Major Disciplinary Cases
Authors:	蘇明君 Su, Ming-Chun
Contributors:	林國全 Lin, Kuo-Chuan 蘇明君 Su, Ming-Chun
Keywords:	法令遵循法律風險內部控制巴賽爾協定吹哨者機制公司治理 Compliance Legal risk Internal control Basel agreement Whistleblower mechanism Corporate governance
Date:	2018
Issue Date:	2018-10-01 12:13:41 (UTC+8)
Abstract:	本文主要以「金融控股公司及銀行業內部控制及稽核制度實施辦法」歷次修正有關法令遵循制度之條文並輔以論述金融控股公司及銀行業之法令遵循主管角色以及金融機構法令遵循制度建制為出發，就傳統法務、法遵職責評析近年來之重大裁罰案件，如洗錢防制、利害關係人交易、董事會執掌、金融消費者保護、個資管理、自有資金投資、授信業務、資安議題等(不乏多家知名金控如永豐金控、中信金控、第一金控、遠雄人壽、安聯人壽、富邦金控等)說明法務、法遵主管之獨立性及重要性，並探討銀行實務依據現行法令所執行之法遵制度有效性。法遵角色法令建制近20年以來，卻是前年8月19日兆豐銀行此有台灣國內金融機構外匯龍頭且歷史最悠久銀行美譽之稱的海外分行—紐約分行，因違反美國當地之洗錢防制法以及個資法，遭受紐約州金融服務署（DFS,New York Department of financial service）處以台灣金融史上有史以來最高罰金，罰款1.8億美元，並要求10日內引入DFS指定之法律遵循諮詢，顧問費高達台幣57 億，而引發國內一連串對法遵功能議題之探討及效應。讓台灣金融圈面臨政府官員及金融機構，無論業務上或人事上之大地震，或許我們也可稱之為翻轉。國內開始重視法遵主管之角色扮演，藉由近年之重要裁罰案件，可以觀察我國金融主管機關，已跟隨國際潮流，在面對各項業務之進行時，提升法遵主管所應負之責任，並責成金融業須加快腳步，內化要求所有從業人員遵循法令，讓金融業走向亞洲盃甚至是國際化邁進。改變不是壞事，金融業務雖繁雜瑣碎，重要是如何從龐大業務體系釐清有效執行法遵循制度之施力點，並得有效監控金融機構遵循各項業務之法令遵循及檢視建置制度之有效性，因此檢視制度之有效性，除以系統監控外，人為認知之差異，亦會使制度之有效性有所偏離。以防治洗錢為例，在監控各項洗錢防制之交易類型時，仍需最後人為佐以最終審查，倘若人員訓練不足，或未落實或漏未檢查，都將使監控機制之有效性大打折扣，徒為枉然。本文主要探討，法務及法遵角色之分工與合作，如何在金融業務之法令遵循制度實施情形下，遵守法令，開發業務?甚或是建立法規風險監控機制?今年新修正內部控制及稽核制度實施辦法已做最好說明與見證。除系統監控外，審查及諮詢角色，如何為功能之強化，始可將金融業務法令遵循制度成為良性循環。按現行法務法遵傳統營運模式，諮詢功能尚無法量化成為績效值，企業營運上，法遵及法務該有之分際及拿捏，一直是企業法遵及法務人員無法釐清之界線，要營運績效之同時，如何遵守法令?魚與熊掌可否兼顧？的確是大議題，最後本文因應金融主管機關努力推行之公司治理制度最為結尾，僅針對金融業辦理公司治理應有之內涵及案例，呼應法令遵循及公司治理之兩大支柱，始得企業主對於社會責任、企業責任、商譽與誠信之要求，回饋社會。從食安問題引發企業倒閉、退出市場可以觀察到，社會漸漸對於企業責任及義務已有所要求，透過透明之市場機制，企業永續經營發展之必要，法令遵循與法務勢必要牽制與合作。金融主管機關引進吹哨者機制，讓企業得避免人為舞弊之發生，使企業更健全經營，期待金融業更加快腳步體認法務及法遵角色之扮演，如何建立完善業務審查機制，此為本文討論之初衷。 This article is based on various amendments to the "Measures for the Implementation of Financial Controlling Companies and the Banking Internal Control and Audit System." It is based on the principle of obeying the supervisory role and the legal compliance system, and adopts traditional legal affairs, legal compliance, and domestic major offenses in the past six months (eg, CITIC Financial Holdings and Farglory Life Insurance stated that law enforcement complies with the independence and importance of the supervisor, and discusses the legal compliance and effectiveness of bank practices based on current laws and regulations. August 19 of last year, the largest and oldest overseas branch in Taiwan’s financial sector—Shandong Bank’s New York Branch—became the Department of Financial Services of New York (DFS) in the history of Taiwan’s finance for violating the money laundering control law. The maximum fine was $180 million and required 10 days to introduce DFS-designated legal compliance advisors. NT$5.7 billion in fines and high consulting fees. Let Taiwan`s financial circles face government officials and financial institutions, regardless of major earthquakes in business or personnel affairs, or flipping.It is true that money laundering is the focus of important discussion. This article mainly discusses that other laws except for money laundering comply with the implementation of the system, the division of labor and cooperation of legal and legal compliance roles, the risk of money laundering operations for system monitoring, and whether financial services should also establish regulatory risk monitoring? The auditing system implementation method has been best illustrated and witnessed. In addition to system monitoring, the review and advisory roles need to rely on the strengthening of the role of legal and legal compliance roles. Only then can there be a way to make the financial business decree compliance system a good cycle. At present, there is no discussion about the role of legal affairs and the clarification of the role of legal compliance. According to the current business model, consultation and review can not be quantified to be a performance value. In terms of business operations, legal compliance and legal affairs should be different, and it has always been an enterprise law. In compliance with the legal staff`s inability to state clearly, whether it is possible to take compliance with the ordinances while operating performance? In the past few years, due to Shuo An`s problems causing business closures and withdrawal from the market Something has happened. Through the transparent market mechanism, the need for sustainable development of the company is maintained, and compliance with laws and regulations is bound to contain and cooperate. The so-called cooperation is not such as the use of whistle blowers, but the establishment of a whistleblower mechanism allows companies to confirm the avoidance of artificial fraud. This is particularly true for financial institutions. The competent authorities have already seen the direction. The industry should confirm the role played by the legal and legal compliance roles and how to implement the establishment of the effectiveness of the consultation and review system. This is the original intention of this article.
Reference:	一、中文參考文獻(依作者姓氏筆畫排序) (一) 書籍 1.林國全，公司法 2.楊淑文，消費者保護法 3.陳文彬，企業內部控制評估，財團法人中華民國證券暨期貨市場發展基金會，第 5版，2009.9 4.陳曉珮，公開發行公司內部控制相關問題之研究，財團法人中華民國證券暨期貨市場發展基金會，1998.11 (二) 期刊 1.李智仁、陳一銘，建構金融機構內部人通報機制之芻議，存款保險資訊季刊，21卷3期，p.138-180，2008.9 2.周大慶，從巴賽爾資本協定的角度看公司治理、稽核、與法令遵循，中華民國證券商業同業公會季刊，p.17，2007.10 3.郭大維，沉默未必是金--吹哨者法制之建構與企業不法行為之防範，台灣法學雜誌，第216期，p.46-60，2013.1.15 4.陳政修，談遵守法令主管制度，今日合庫，2006.6 5.陳文智，試論吹哨者保護法制之引進，全國律師，第11卷第6期，p.81-96，2007.6 6.蕭巧玲，法令遵循制度介紹，證券暨期貨月刊，第24卷，第9期，p.36-50，2006.9 7.葉慈真，法令遵循制度之研究：兼述國外金融機構執行現況，彰銀資料，p.5-29，2004.4.。 8.王志誠，法令遵循主管制度之發展及挑戰，存款保險資訊季刊，第23卷第4期，2010.12 9.郭大維，論銀行業內部控制制度之建構與落實-以法令遵循機制為核心，台灣法學雜誌第 278 期，2015. 8 10.王志誠台灣／存款保險資訊季刊／第 23 卷第 4 期／p.92 11.張益紳、徐潔茹會計師看時事／銀行健檢導入風險導向稽核 12.林正芳譯銀行法令遵循及其功能，金融監理與風險管理選輯 p.499-504 13.郭大維，我國銀行法令遵循制度之探討－從兆豐銀行紐約分行遭美國重罰事件談起，台灣／存款保險資訊季刊／第 30 卷第 1 期／2017.03 p.5 14.蔡慈真，法令遵循(compliance function)制度之研究：兼述國外金融機構執行現況，彰銀資料，2004.6 p.6 15.劉德明教授(計畫主持人)張訊嘉律師(協同主持人)研究主題：證券商如何建立有效的法令遵循制度中華民國券商業同業公會委託研究計畫書 97.10.22 p.64 16.黃得豐國家政策研究基金會金融海嘯前、後歐美金融改革之檢討2011.6.1 17.孫欣、章友馨，金融機構法令遵循風險評估與法規資料庫2018.1 18.吳協展，美國私部門吹哨者保護法案之研究，法學論叢，248期，2018年，113 頁 19.劉德明、張訓嘉、楊逸君，證券商如何建立有效的法令遵循制度，中華民國證券商同業公會委託研究計畫書，P.13-14，2008年 20.李聖傑，吹哨者保護的法治建構，月旦法學雜誌第 272 期，2017 年 12 月，p.155-164 21.蔡志芳，簡介德國金融服務業的「吹哨人」法制，法源法律網法學論叢，2017.8.21 22.陳文彬，企業內部控制評估，第五版，2009.9 23.金管會對金融機構吹哨者制度建構及執行說明 (三)研討會資料 1.張錫寶，年度金融檢查重點及銀行執行法令遵循常見缺失檢討，中華民國銀行公會與台灣金融研訓院主辦「102年度強化銀行法遵及內控功能」研討會研習資料， 2013.6.19 2.王惠玲、林鳳龍，內部控制三道防線理念與架構實務分享，中華民國銀行公會與台灣金融研訓院主辦「銀行內部控制三道防線架構與實務座談會」研習資料，2018.6.5 (四)學位論文 1.石佩鑫，論美國與我國公司之法令遵循機制，中原大學財經法律研究所碩士論文，2010. 1 2.吳瓊佩，我國銀行法令遵循制度之研究，政治大學法律科技整合研究所碩士論文，2014.7 (五)研究報告 1.王俊傑，新加坡金融管理局銀行監理官專業訓練課程出國報告，2015.9 2.林正芳譯，銀行法令遵循及其功能，中央銀行，2005.1 (六)網路新聞資料 1.我家錢不能用！中信金拿一億交保辜仲諒遭重罰，中時財經報，2017.12.05.http://www.chinatimes.com/realtimenews/20171205005187-260410 2.呂曉紅報導，匯豐銀行為洗錢案支付19億美元罰款與美國政府和解，新民晚報， 2012.12.12.http://business.sohu.com/20121212/n360238370.shtml 3.邱金蘭報導，中信銀挨罰併購受阻，經濟日報，2014.3.12 http://udn.com/NEWS/FINANCE/FIN4/8541763.shtml. 4.陳相儒，美國金融改革法案簡析，普華商務法律事務所律師，經濟日報，2010.7.28 http://www.pwc.tw/zh/services/legal/knowledge-center/legal-column/feature/industry-trends-20100728.jhtml 5.曾慈航報導，匯豐銀行涉嫌洗錢被罰19億美元為史上高，每日經濟新聞，2013.7.4 http://www.ibtimes.com.cn/articles/30720/20130704/513149.htm 6. http://money.chinatimes.com/news/news-content.aspx?id=20140513000031&cid=1209 9. 楊芙宜編譯， SAC 資本顧問內線交易罰530億，自由時報，2013.11.6 7.http://news.ltn.com.tw/news/business/paper/728240 8.蔡怡杼報導，中信銀內控出包金管會重罰千萬 4年重處分，ETtoday財經新聞，2014.3.11.http://www.ettoday.net/news/20140311/333601.htm#ixzz2wSzvy7Iw. 9.經營績效前段班一碰到大股東公司治理就轉彎 2017-12-05 23:07聯合報記者孫中英╱即時報導 https://udn.com/news/story/6656/2858514 10.其他網路新聞 www.cna.com.tw/news/firstnews/201801180013-1.aspx https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/40d6f35f-615f-48f4-be8a-0a825726241e http://www.chinatimes.com/realtimenews/20171205005187-260410 https://www.fsc.gov.tw/ch/home.jsp?id=131&parentpath=0,2&mcustomize=multimessages_list.jsp https://udn.com/news/story/7241/3186647 http://www.chinatimes.com/newspapers/20131007000078-260205 https://tw.finance.appledaily.com/daily/20151116/36901393/ https://www.ettoday.net/news/20140502/352914.htm https://tw.answers.yahoo.com/question/index?qid=20061017000011KK07640 http://www.cna.com.tw/news/afe/201801190072-1.aspx http://ec.ltn.com.tw/article/breakingnews/2414821 http://ec.ltn.com.tw/article/breakingnews/2229711 https://www2.deloitte.com/tw/tc/pages/legal/articles/newsletter-15-01-25.html https://money.udn.com/money/story/5628/2928765 https://news.cnyes.com/news/id/3864648 https://home.kpmg.com/tw/zh/home/insights/2018/01/law-compliance-risk-assessment-and-regulations-database.print.html 二、英文參考文獻 https://www.bis.org/publ/bcbs103.pdf Framework for Internal Control Systems in Banking Organizations (September 1998); Enhancing Corporate Governance for Banking Organizations (September 1999);Internal Audit in Banks and the Supervisor’s Relationship with Auditors (August 2001); Customer Due Diligence for Banks (October 2001); Sound Practices for the Management and Supervision of Operational Risk (February 2003). https://www.bis.org/publ/bcbs40.pdf https://www.bis.org/publ/bcbs113.htm http://law.banking.gov.tw/Chi/FLAW/FLAWDAT0202.asp https://law.banking.gov.tw/Chi/FLAW/FLAWDOC03.aspx?datatype=etype&cnt=1&N2=10120007800&recordNo=1 https://law.banking.gov.tw/Chi/FLAW/FLAWDESC.aspx?lsid=FL053396&ldate=20180331 https://www.mckinsey.com/business-functions/risk/our-insights/a-best-practice-model-for-bank-compliance https://www.fca.org.uk/news/news-stories/2018-fines https://www.fca.org.uk/news/news-stories/2015- fines Compliance Risk Management Programs and Oversight at Large Banking Organizations with Complex Compliance Profiles (SR 08-08/CA 08-11),Federal Reserve, 2008.10. Compliance testing is necessary to validate that key assumptions, data sources, and procedures utilized in measuring and monitoring compliance risk can be relied upon on an ongoing basis and the controls are working as intended. See Compliance Risk Management Programs and Oversight at Large Banking Organizations with Complex Compliance Profiles, SR 08-8/CA 08-11, Oct 16, 2008. https://www.law.cornell.edu/uscode/text/15/78u-6 https://www.coso.org/Documents/COSO-2015-3LOD.pdf https://www.state.gov/s/ocr/205593.htm https://www.bis.org/publ/bcbs223.pdf http://www.chinatimes.com/realtimenews/20180509001198-260410 https://www.justice.gov/sites/default/files/civil/legacy/2011/04/22/C-FRAUDS_FCA_Primer.pdf https://www.eeoc.gov/eeoc/history/35th/thelaw/civil_service_reform-1978.html https://www.mspb.gov/ https://sso.agc.gov.sg/Act/BA1970#pr69- http://www.sfemc.org/pdf/Singapore_Blue_Book.pdf http://www.mas.gov.sg/~/media/MAS/Regulations%20and%20Financial%20Stability/Regulatory%20and%20Supervisory%20Framework/Risk%20Management/Internal%20Control.pdf https://www.hkma.gov.hk/media/eng/doc/key-functions/banking-stability/supervisory-policy-manual/IC-2.pdf https://www.hkma.gov.hk/media/eng/doc/key-functions/banking-stability/supervisory-policy-manual/IC-1.pdf https://www.hkma.gov.hk/media/eng/doc/key-functions/banking-stability/supervisory-policy-manual/IC-1.pdf https://occ.treas.gov/topics/compliance-bsa/bsa/index-bsa.html https://www.fdic.gov/regulations/compliance/manual/6/vi-1.1.pdf https://www.fdic.gov/regulations/compliance/manual/4/iv-1.1.pdf https://www.guidelinesmanual.org/ Federal Sentencing Guidelines Mannual &8 C4.11. LEVERAGING COSO ACROSS THE THREE LINES OF DEFENSE By The Institute of Internal Auditors® Douglas J. Anderson \| Gina Eubanks Structuring and Coordinating the Three Lines of Defense
Description:	碩士國立政治大學法學院碩士在職專班 99961010
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0999610101
Data Type:	thesis
DOI:	10.6814/THE.NCCU.LLME.024.2018.F10
Appears in Collections:	[Master of Laws Program for Executives] Theses

Files in This Item:

File	Size	Format
010101.pdf	2306Kb	Adobe PDF2	1581	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback