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我國銀行法令遵循制度之研究 / A Study of Compliance Function in Taiwan Banking Industry

為建立能及時揭弊除錯的通報制度,有學者建議應設計誘因以提高法令遵循之成效。惟我國目前尚未針對「吹哨者」建立保障機制,企業內部人往往囿於避免遭到企業報復、影響生計、甚至名譽受損害、面臨民刑事責任追究,而懼怕舉報。建議我國可參酌現行美國、英國、日本之吹哨者保障機制,加以立法保護,鼓勵內部人通報,以健全我國銀行業之法令遵循制度。 / In order to prevent another systematic global financial tsunami such like the enterprise internal control failures happened in 2008 triggered by Lehman Brothers, most of the financial regulatory authorities in the world have been strengthened supervision through legislation requiring banks to enhance regulatory compliance function. Taiwan's Financial Supervisory Commission also has amended the "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries" recently to highlight the importance of the compliance function and require banks to strengthen the professionalism and independency of the compliance officers.

After studying the regulatory requirements of the United States, Singapore and Hong Kong, this Article concludes that the Board of Directors of a bank shall be obligated for the oversight liability of the compliance governance system. Banks shall set up an independent responsible functional unit to identify, assess and monitor the compliance risk, and escalate the detected compliance breach or issue to the Board of Directors in a timely manner to ensure the effectiveness of the internal self-regulatory mechanism of the bank.

To establish a timely internal alert system to detect and correct the compliance breach or issue, some scholars have suggested to provide incentives. Taiwan has yet legislated a single law for "whistleblower" protection mechanism. Most of the employees are not willing to report the findings because they tend to avoid being confined to retaliation, job losing, reputation damage or even criminal liability. This Article compares the relevant whistleblower protection legislation in the United States, the United Kingdom and Japan, and provide suggestion for legislation to protect and encourage insiders to escalate for any compliance breach or issue they found in order to improve the internal reporting system and therefore to enhance the banking compliance system.
Creators吳瓊佩, Wu, Chiun Pei
Source SetsNational Chengchi University Libraries
Detected LanguageEnglish
RightsCopyright © nccu library on behalf of the copyright holders

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