法遵的震撼課

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會計研究月刊電子報
 
2016/11/03 第275期 訂閱/退訂看歷史報份會計研究月刊
本期索引

編輯小語 FB推廣!
會研文摘 法遵的震撼課
財會頭條 鄭貞茂 接金管會政務副主委
期貨顧問業務 擬開放證券以外業務
好康特報 31週年慶與讀者同歡 給您最優惠的訂閱專案

 

編輯小語
 

FB推廣!

最驚喜的101快閃,瞬間吸引上萬人點閱!

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會研文摘
 

法遵的震撼課
黃曉雯

歷年G20峰會,國際聯合反洗錢相關行動,一直是重要議程,甫撰稿之際,正值今(2016)年G20成員國財金首長在美國華府舉行工作會談,探討全球經濟成長的重大風險,討論如何打擊帶有逃稅、洗錢性質之隱藏公司所有權做法,並在今年的G20公報中,各國達成共識,希望能夠適當、明確地監管相關工作,由此可見-「打逃稅、追洗錢和反恐融資」,是全球資本市場一致的趨勢。

1.8億美元的代價

在這波防制洗錢、強化監理的浪潮中,兆豐銀行紐約分行日前卻因洗錢防制嚴重缺失、遭美國紐約州金融服務署(New York Department of Financial Services;DFS)重罰1.8億美元,消息一出,各界譁然,是臺灣洗錢防制跟不上國際水準?監理觀念薄弱?內稽內控失靈?亦或是法遵人才隱憂?

據行政院公布之「兆豐銀行遭美裁罰案相關部會督管責任查核報告」所示,將DFS處分令指出兆豐紐約分行主要缺失及金管會督導小組9月至兆豐巴拿馬及紐約分行專案檢查結論。

臺灣舞弊防治與鑑識協會理事長許順雄從DFS合意處分令分析,兆豐缺失可歸納為六點:一、內控不佳;二、與巴拿馬分行間有疑似洗錢的可疑匯款,卻未依洗錢防制申報;三、對客戶的實地查核執行不確實;四、風控政策不明;五、稽核季報未依規定送回總行;六、漠視金檢報告,不回應。

許順雄指出,臺灣不大,要跟全世界做生意,就必須遵循國際規範,尤其銀行負責金流,跟高風險對象交易必須加強審查,從三大策略出發:一、建立組織風險意識;二、改變企業文化及資源配置,訂出管理規則並遵循,最重要是做好教育訓練;第三,要將舞弊風險納入考評,才不會讓基層人員一味追求業績而忽略風險管理。

而從DFS合意處分令及專案檢查均可看出,兆豐銀紐約分行非故意或有違法之事實,而是缺乏防範觸法、法令遵循與風險控管的機制,1.8億美元代價雖高,但記取教訓就有價值,若仍是學不會教訓,才是臺灣的隱憂。

跨國布局 首重熟悉當地監理文化

企業在跨國布局首要重視的就是監理文化、法令遵循環境,安侯建業聯合會計師事務所主席于紀隆分享多年前赴大陸參訪,同事用餐席間尋求服務生協助,叫了一聲「小姐」而遭白眼(註),後來才知道原來在臺灣對女性的尊稱,到了大陸卻變成特種行業的敏感稱呼,由此可見,同樣是中文對稱謂都有如此大的差異,更不用說相同法令規範在不同地區、不同國別,依各異國情文化,解讀可能出現的落差和誤解。

此次兆豐事件給他帶來很深刻的感觸,法條本身文字敘述可能雷同,但背後的意涵卻天差地遠,美國和臺灣監理環境和文化本質就有很大的不同,舉每年實施的內控自評來說,美國企業文化會主動揭露缺失跟改善計畫,但在臺灣若這麼做,可能會被主管機關要求限期改善,且會計師須做同期間的專案審查,並出具無保留意見審查報告。

從上述例子就可看出:美國文化強調過程,臺灣文化重視結果;兆豐案件也一樣,美國刑事裁罰的標準是公司有沒有足夠內部流程和機制來防範觸法的可能,而臺灣法治概念是違法才會裁罰,兩者有很大的不同,這是國別差異、監理文化所孕育出法令環境差異。所以當企業做跨國布局時,十分需要熟悉當地監理文化。

【完整內容請見《會計研究月刊》2016.11號】

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財會頭條
 

鄭貞茂 接金管會政務副主委

行政院長林全日前甫核定任命鄭貞茂出任金管會政務副主委,將於11月16日正式上任。鄭貞茂為現任全國農業金庫總經理,臺灣大學經濟系畢業、美國威斯康辛麥迪遜大學(University of Wisconsin-Madison)經濟學碩士及博士班研究、臺北大學經濟系博士班研究…《詳全文

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期貨顧問業務 擬開放證券以外業務
為因應證券經紀商及證券投顧兼營期貨顧問事業業務之需求,金管會研擬修正「期貨顧問事業設置標準」第3條及「期貨顧問事業管理規則」第2條、第11條修正草案,將放寬證券經紀商及證券投顧兼營期貨顧問業務範圍,不以證券相關期貨顧問業務範圍為限,即未來也可兼營如黃金期貨、匯率期貨等顧問服務。…《詳全文

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好康特報
 

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