台灣銀行業洗錢防制分析－以A銀行為例

Abstract

隨著金融市場日益蓬勃，跨國界的現金流逐漸成為常態，因此國際間洗錢事件層出不窮。有鑑於此，各國紛紛加強洗錢防制（AML）措施，以杜絕歪風。本研究將著重於台灣金融業的洗錢防制措施，並將其拆分為三大要素進行探討，分別是「制度」、「媒介」以及「人員」，而這三個要素分別對應到的群體是政府單位、金融機構以及專業人士。這三個要素相輔相成，互相協助，共同創造出了洗錢防制的各項作為與行動。 經過兆豐案之後，主管機關積極修法，並且對於金融機構設有更高的標準，這使得「制度」要素上變得更加完善；此外，兆豐案高額罰金的威嚇與主管機關的高標準，促使金融機構更加積極投入於洗錢防制，這使得「媒介」要素持續提升與改善；此外，金融機構為了增進自己在洗錢防制相關的內部控制與組織架構，多會聘請專業的外部顧問，協助建置相關架構與流程，而金融機構的簽證會計師也被主管機關要求審查客戶的內部控制以及洗錢防制與打擊資恐聲明書，並於必要時進行專案查核。由此可見，「人員」要素能夠時時刻刻保有洗錢防制的風險意識。透過三大要素相互協作，金融機構可望能有更完善的洗錢防制作為。 本研究以 A 銀行作為個案，分析 A 銀行在洗錢防制上的作為，以及遭遇到的困難，並且給予相應的改善建議。在「制度」要素中，A 銀行在遵從法令與主管機關的要求時，遭遇到許多困難；在「媒介」要素中，A 銀行為了滿足洗錢防制的相關作業與流程，也產生了許多的實務困境；至於「人員」要素中，A 銀行聘請專業人士諸如外部顧問與簽證會計師對於相關內部控制進行協助與審查。不過以這些專業人士的觀點出發，在協助客戶的過程中也遭遇到了許多阻礙，外部顧問時常難以落實原先的規劃，而簽證會計師有時候也難以對客戶進行詳實查核。 對於 A 銀行以及政府單位、專業人士等遭遇到的實務困境，本研究藉由深度分析與文獻探討，對於不同的洗錢防制要素分別給予不同的建議，而這也是本研究的目的與重點所在。在「制度」面上，本研究建議政府單位建立即時更新資訊之共享平台，並鼓勵金融機構共享近期的審查資訊。此外，政府必須提升洗錢犯罪追究可能性，並擴大在洗錢防制執行上的公權力。在「媒介」面上，本研究建議金融機構檢視內部組織架構，增設金融犯罪防治處與資訊共享中心等以即時更新相關資訊；在「人員」方面，本研究建議會計師事務所擴編內部控制與洗錢防制的專業稽查人員，避免將一般審計人員挪用於執行內部控制與洗錢防制的稽查作業。至於外部洗錢防制顧問，本研究建議應仔細分析投資於洗錢防制能夠帶來的未來效益與無形價值與未達成法規要求的增額成本，讓客戶自行取捨。

As the financial market is becoming more and more prosperous, cross-border cash flow has gradually become the norm, so international money laundering incidents are endless. In view of this, countries have stepped up anti-money laundering (AML) measures to prevent these incidents. This research will focus on the prevention and control measures of money laundering in Taiwan’s financial industry, and divide them into three major elements for discussion, namely 'Rule', 'Intermediary' and 'Personnel', and these three elements correspond to the government units, financial institutions and professionals. These three elements complement each other, assist each other, and jointly create various actions for money laundering prevention. After the Mega Bank event, the competent authority actively revised the AML laws and set higher standards for financial institutions, which made the 'Rule' element better. In addition, the threat of the high fines in the Mega Bank event and the high standards of the competent authority push financial institutions to invest more in money laundering prevention which led to improvement on the ' Intermediary' element; in addition, in order to improve their internal control and organizational structure related to money laundering prevention, financial institutions hire external consultants assist in the establishment of related structures and procedures, and the certified accountants of financial institutions are also required by the competent authority to review the client’s internal control and money laundering prevention statement, and conduct special inspections when necessary. This shows that the 'personnel' element maintains the risk awareness of money laundering prevention. Through the cooperation of the three major elements, financial institutions are expected to have a more complete AML policy. This research cites Bank A as a case, analyzed Bank A’s actions in preventing money laundering and the difficulties encountered, and gave corresponding improvement suggestions to Bank A. In the 'Rule' element, Bank A has encountered many difficulties when complying with regulations and the requirements of the competent authority; in the 'Intermediary' element, Bank A has also produced many practical dilemmas in order to meet the relevant operations and procedures of money laundering prevention. As for the 'personnel' element, Bank A hires professional consultants and certified accountants to assist and review the relevant internal control system. However, from the perspective of these professionals, they have encountered many obstacles in the process of assisting clients. Therefore, it is also difficult for external consultants to implement their plans, and it is sometimes hard for certified accountants to conduct detailed checks on clients, either. Regarding the practical difficulties encountered by Bank A, governments, and professionals, this research will give different suggestions for different money laundering prevention elements. This is also the purpose and focus of this research. On the 'Rule' side, this research suggests that government agencies establish a sharing platform for real-time updates of information, and encourage financial institutions to share recent review information. In addition, the government must increase the possibility of investigating money laundering crimes and expand its public powers in the enforcement of money laundering prevention systems. On the ' Intermediary' side, this research suggests that financial institutions review their internal organizational structure and add such as financial crime prevention and control offices and information sharing centers to update related data in time; on the 'personnel' side, this research suggests that accounting firms expand professional audits for internal control and money laundering prevention, avoid misappropriating general auditors to perform internal control inspection. As for external money laundering prevention consultants, this research suggests that they should carefully analyze the future benefits and intangible value that investment in money laundering prevention can bring and the incremental cost of not meeting the regulatory requirements, so that customers can make their own choices.