財富管理源起於私人銀行，服務對象為高淨值資產之客層。金融監督管理委員會為促進國內金融環境發展健全，於2005年2月間頒布「銀行辦理財富管理業務應注意事項」、2005年7月間頒布「證券商辦理財富管理業務應注意事項」、2006年1月核准「人身保險業辦理財富管理業務」。規範人身保險業從事財富管理業務之範疇，歸納為人身保險業針對高淨值客戶，透過人身保險業務員，依據客戶需求，提供資產配置或財務規劃等服務，而高淨值客戶之條件，由人身保險業自行依據經營策略訂定。 隨著人口老化、財富愈趨集中、經濟環境之變遷，金融控股公司資源整合與金融監理相關法規逐漸完備等因素，人身保險產業由擅長提供人身保險商品，延伸至理財規劃及資產管理諮詢服務，也延伸經營管理相關問題，本研究就國內人身保險業經營財富管理業務，針對人壽保險公司實施財富管理業務提出建議： 1、加強財富管理業務之風險管理：應加強經營財富管理相關業務的經營風險辨識，進而提出有效的風險管理制度與政策。 2、強化內部稽核制度有效性：在兼顧經營效率下，建立有效稽核制度，使企業成為一個有機體。 3、確實瞭解客戶並落實客戶風險告知：一套瞭解、認識、接近客戶並取得客戶信任整合流程，是發展財富管理業務的關鍵。 4、提升業務人員教育訓練及專業培養：專業知識、教育訓練、管理規範及資訊系統輔助，使人員服務品質提升，更可以有效傳遞並確保客戶權益。 5、強化保險商品創新與財富管理市場定位：以人壽保險產業深入服務優勢，搭配商品服務及通路創新，以獨特性及附加價值，奠定財富管理定位。 同時亦探討現行保險監理機關監管財富管理必須重視的議題，如何明確定義人壽保險業者經營財務富管理業務檢查要點，修正財富管理業務需有獨立權責部門規定及開放投資型商品設計及管理費議題。本文同時評估現行人身保險業者經營財富管理業務之效益評估，並作為監理機關監管財富管理業務時參考。 / The “Wealth Management” service was created by private bank. It is designed to serve the customers with high net worth. In order to improve the financial environment to be well managed and to be wealthy developed, the Financial Supervisory Commission Committee announced the terms of “The Notice of Wealth Management Business for Banks” in February 2005, “The Notice of Wealth Management Business for Securities” in July 2005. The “The Rules for Life Insurance Companies Hosting Wealth Management Business” had been permitted to be announced in January 2006. It defined the business scope for life insurance companies to promote the wealth management business. The purpose of the wealthy management service sold by life insurance companies is targeted to serve the life insurance customers with high net worth. Through the life insurance sales, the life insurance companies can offer the capital allocation, financial planning based on customers’ request. For the criteria of “High Net worth” customers, it can be defined by each life insurance company. Due to the average age of population is becoming higher, wealth is becoming to be concentrated, economic environment situation is changing intensively, the financial holding companies integrated the resources, the rules of financial supervision is becoming completed, such kinds of change offer the opportunity for life insurance companies to extend their business scope to the territory of the consultant service for financial planning and wealth management. Such kind of change creates some administration and management issues. So the purpose of this study is to survey the current situations of wealth management business of life insurance to try to find the suggestions for the below topics. 1.Empower the risk management for wealth management business: How to empower the risk identification capability to propose the effective rules and policies for risk management. 2.Improve the internal audit mechanism to be more effective: How to establish or improve the internal audit mechanism without affect the business and company operation. 3.Learn more about the customers and solid executing the risk notification to customers: How to establish an effective SOP for realizing the customers’ exact requirement, approaching the customers and getting the customers’ trust. 4.Enhance the sales education training to enhance the service quality and empower the business competition ability: By integrating the IT resources and business management to establish an organized/effective sales education training package for improving the sales knowledge and business domain know how. 5.The enhancement for life insurance product creativity and clear marketing positioning ability/core competence for wealth management business: Taking the advantage of the existing sales network, combining the creative product, service and channel profile to establish the specialty and core competence. Meanwhile, this study tries to highlight some key issues like “the important topics shall be focused by the insurance supervision institute”, “the definition of the check points for the wealth management business of life insurance companies”, “how to revised the relative rules to request the wealth management business must be performed by the independent department”, “release the permission for the designation of Investment-oriented merchandise and management fee”. This study also makes the performance evaluation for the wealth management business of life insurance companies. It would be the valuable reference data for the relative supervision institute of government.

近年來海內外企業舞弊的新聞層出不窮，面對公司不斷發生的舞弊案件，必須思考、研究如何改變傳統稽核方法與工具，消極目的在協助董監事評估內控制度是否持續有效，積極目的在於執行舞弊專案稽核，進而強化公司之控制環境，逐步達到事前分析舞弊行為徵兆之可能。 本研究擬就資料倉儲之導入，建構個案集團公司內部稽核專屬資料倉儲，及藉由資料採礦分析軟體運用分析研究，挖掘出有價值的稽核元件知識；進一步完善持續性稽核的運作環境；為本研究動機所在。本研究將以跨全球經營之個案電子業集團公司為研究對象，從資料倉儲及資料採礦導入工作執行過程及內部稽核作業實際程序及分析結果加以研究，以下列議題進行相關分析探討： 議題一、個案電子業集團公司資料倉儲導入過程探討及成果分析 議題二、個案電子業集團公司導入資料採礦於內部稽核作業之運用分析 本研究較傳統單一議題或產業研究更具廣度，進而對更多在多面向內控舞弊查核議題上有興趣更深入探討的研究者，提供一個參考意見與研究方向。而以個案集團公司導入資料倉儲及資料採礦對內控循環作業中所涉及之集團內常見舞弊高風險交易作業(如：圍標、拆單等)的成果分析，廣泛運用於集團眾多事業群處及作業系統資料庫，是為本研究較為特殊之貢獻。 本個案研究係採取實地稽核作業實施方式，驗證資料倉儲及資料採礦導入分析結果。並歸納出多面向內控循環作業之舞弊查核、形成以風險評估為基礎之稽核計畫、專案舞弊查核結果再強化資料倉儲及資料採礦元件技術等研究結論。 / There is a competitive circumstance for all companies to face how to survive in the world, it includes the opening the marketing, competing with others, preventing from the internal fraud …and so on. Here is a study for the board of directors to focus on how to execute the internal auditing program to make everything perfect under control. To review lots of the prevailing fraud cases in past, a company must have its own opinions to adjust the suitable auditing program and to adopt the accurate detecting processing in order to strengthen the controlling power and narrow down the risk in advance. This study is how to establish the data input and then retrieve the useful information for further analysis based on the mega data bank in the prevailing system of one of public electronic companies in Taiwan. A company engages in the research and development of products, they can, pursuant to their need, add the research and development circle, including the control operation for the basic research, the design of products, the research of technology, the making and testing of products, the research/ development information, and the recording and storage of information in system. There are two main factor issues for further discussion and break it down as the following--- (1) The investigation on the practical data input and the analysis by the result (2) How to retrieve the data for the internal auditing purposes This subject study is different from the same case of the past in the electronic industry in Taiwan. If you scrutinize the details of this report, you will find out lots of fraud cases in the company and the accurate auditing program taken for each of them. There are very interesting and ambitious directions for the public people to consider and investigate in order to fit it in their own industries in future. There are lots of frauds happened in the progressing of the global biding or local biding. You are able to detect the fraud by the internal control points through the data analysis from the prevailing computer system. The result in group biding or separating biding, those activities are existed under controlled by the certain people for benefit themselves. This is a true case happened in Taiwan. The internal auditor of this company would adopt the appropriate auditing progressing by verifying the data warehousing and data mining. A service enterprise’s internal audit unit shall, based on the results of the fraud detecting, the risk assessment, to renew the auditing plan stipulated and designed by the subjected factor into the book.

每逢企業舞弊違法事件發生時，強化內部控制制度及改善公司治理常被認為是有效解方。現今，舉凡美國、日本及我國等國家，內部控制制度均已以不同程度之要求納入資本市場之監理法制中。 我國自1986年起即逐步推動企業建立內部控制制度，並於2002年予以法制化，使其具有行政、刑事、民事法律效果，且應用於上市（櫃）審查、增資案審核，並納入金管會「強化公司治理藍圖」進行推廣。在實施成果上，主管機關透過法令制訂、行政檢查、會計師審查、常見缺失宣導、行政裁罰等手段，成就出企業建立內部控制制度之形式完備率非常高。然而在實質成效上，因為政府之強力推動多過企業的自發性認同，使得企業多抱持應付心態，而吝於配置資源於此。另法制設計對主動自行揭露內控缺失者，又有後續追蹤查核或影響增資審查之不利益，從而降低企業認真執行及自願揭露內控缺失之意願。故內部控制制度聲明書揭露之內控缺失存有黑數，法院亦罕見相關判決來維護市場秩序。 我國內部控制法制係全盤繼受美國COSO Report，其適當性容有探討空間；現行證券交易法中對於內部控制制度之部分罰則法條的適切性，得再檢討；對於法條競合，亦有待更多法院判決來統一見解。關於內控重大缺失之揭露，採用重大訊息之即時公告，應比內部控制制度聲明書之年度揭露，更有助於資訊透明度。另為抑止弊端或為政府新政策增添配套管理措施，主管機關不斷地增訂內部控制制度規範或擴張其範疇，此雖有相當功效，但部分事項也產生逾越法律授權範圍或行政裁量是否恰當之爭議。內部控制制度除硬性法規命令之強制推動外，軟性輔導企業內化至其日常作業中，應更能輔佐立法意旨之達成。

由於國內金融（包括銀行、保險、證券商等）家數過度膨脹，形成惡性競爭，導致金融服務品質低落，而且獲利式微，面對金融市場自由化與國際化之趨勢，政府為改革金融體制，引進金融控股公司制度，使金融機構跨業經營機制更具規模，滿足顧客得一次購足金融商品，促使金融機構朝大型化發展，發揮金融綜效與規模經濟，以提升國際競爭力。 本文主題「論金融控股公司保險子公司之經營策略與內部稽核」，理論與實務並行探討，先論述控股公司之相關法律問題、金融控股公司之立法例。其次以「五力分析術」探討保險子公司經營環境之優劣勢及風險，提出創新之經營策略，並實例引證美國花旗集團異業聯盟之成功經營策略。為確保投資大眾及保戶之權益，同步探討公司治理制度及內部稽核制度之重要性。 本文「結論」：評述政府金融政策之缺失，成立金融控股公司推動金融改革，保險子公司應強化競爭力。「建議」：金融控股公司及各子公司均應加強風險管理，政府並應建置金融監理制度。 關鍵字：保險子公司、金融改革、控股公司、金融控股公司、跨業經營、一次購足商品、金融綜效、規模經濟、五力分析術、異業聯盟、公司治理、內部稽核、風險管理、金融監理 / Due to the over-supply and severe competition among financial institutions (namely banks, insurance companies and security firms), the quality of finance service deteriorates and the profit margin of financial industries decreases. To cope with the global trend of liberalization and internationalization of financial services, the Government has undertaken the reform in the aspect of financial service system and enacted the “Financial Holding Company Act”. Under new current mechanism, a financial conglomerate can sell its products by means of cross selling. Not only it may benefit consumers with a “one-stop shopping”, but also may create a synergy in economies of scale to enhance financial institutions in global competition. The main theme of this thesis focuses on the managerial strategy and internal auditing in an insurance subsidiary under a financial holding company. It addresses in the first place the legal issues related to a holding company and a financial holding company. Then the author adopts five factors approach to analyze the business environment of an insurance subsidiary under a financial holding company. As a successful case for its' strategic alliance,the CitiGroup experience in the United States is also examined. In addition, to protect the interest of investors and policyholders, corporate governance and internal auditing issue is also explored. In the conclusion, it is observed that under the new era of financial conglomeration, an insurance subsidiary still needs to enhance its competition ability. It is suggested that the government should continue to reform the financial regulatory system and to require financial holding companies and their subsidiaries to implement a comprehensive risk management. Keywords: Insurance Subsidiary, Financial Reform, Holding Company, Financial Holding Company, Cross Selling, One-Stop Shopping, Financial Synergy, Economies of Scale, Analysis of Five Factors, Strategic Alliance, Corporate Governance,Internal Auditing, Risk Management, Financial Regulation.