從洗錢防制探討銀行業之法令遵循與內控制度

Abstract

2019年10月中華台北防制洗錢及打擊資恐措施第三次相互評鑑報告出爐。此評鑑報告分析FATF 40項建議的遵循程度及台灣在洗錢防制及打擊資恐系統之有效性。本次評鑑分為技術評鑑及效能評鑑，在11項效能評鑑上，僅四項目為中度有效；在40項技術遵循評鑑，亦只有四項取得部分遵循。這不能不說是因全民努力相忍為國之下，所得到被期待的結果。在本次相互評鑑前2年，我國自詡標榜著國內關於洗錢防制及打擊資恐相關法律及制度面已全面調整至國際水平，也在行政院下設置洗錢防制辦公室統籌全國資源，努力進行相關洗錢防制各項事務，更完成首次國家風險自評，檢視出我國各項產業中，洗錢、資恐風險最高行業為銀行業。銀行業也不負所望，將洗錢防制機制從往昔的簡單開戶程序、大額通貨50萬元以上之申報、及偶有疑似洗錢交易申報；到如今，繁複開戶之程序建置、對客戶身分持續審查、帳戶或交易持續監控、疑似洗錢或資恐交易之申報。本文嘗試以洗錢防制為中心，來探討銀行業現今在法令遵循及內部控制下執行情形及有無改善空間。

In October 2019, the third mutual evaluation report of Chinese Taipei's anti-money laundering and anti-terrorism measures was released. This evaluation report analyzes the degree of compliance with the 40 FATF recommendations and the effectiveness of Taiwan’s AML/CFT system. This evaluation is divided into technical evaluation and effectiveness evaluation. Among the 11 effectiveness evaluations, only four items are moderately effective; in the 40 technical compliance evaluations, only four are partially followed. This cannot be said as the expected results of people in Taiwan. In the two years before this mutual evaluation, Taiwan boasted that the domestic laws and systems related to money laundering prevention and combating capital terrorism have been fully adjusted to the international level, and it has also set up a money laundering prevention office under the Executive Yuan to coordinate national resources. Efforts were made to carry out various matters related to money laundering prevention and control, and the first National Risk Self-Assessment (NRA) was completed, and it was examined that among the various industries in Taiwan, the banking industry has the highest risk of money laundering. The banking industry has also lived up to expectations. The money laundering prevention mechanism has been changed from the simple KYC account opening procedure in the past, the declaration of large currencies over NT$500,000, and the occasional declaration of suspected money laundering transactions; now, the establishment of the complicated KYC/CDD procedure for account opening , Continuous review of customer identity, continuous monitoring of accounts or transactions, declarations of suspected money laundering or terrorist transactions. This article attempts to focus on the prevention of money laundering, to explore the current implementation of the banking industry under legal compliance and internal control and whether there is room for improvement.