論董監事的內部監控義務與公司治理──從法令遵循議題與企業風險管控的觀察

A Research on the Corporate Internal Audit in Taiwan: Between the Compliance and Risk-control Management

二○一六年八月中下旬，國內媒體不約而同報導兆豐銀行紐約分行恐有涉及洗錢案，遭美國開罰的新聞事件後，這是我國金融史上一樁大案件，即兆豐銀行接受簽署美國紐約州金融局（DepartmentofFinanceService,DFS）──裁處1.8億美元罰款的同意書，原因即如美國當局所示的雙方同意裁處書……在於兆豐銀行未遵循美國銀行保密法（BankSecrecyAct）及洗錢防制法（AntiMoneyLaunderingLaws）等相關規定而遭罰。因此，配合二○一七年五月「公司治理──董監事與中介機構責任」研討會所聚焦的諸子題，本報告從上述兆豐金控事件，即法令遵循的議題為契機，觀察股份有限公司的內稽內控與企業風險管理，檢討董事會與董事的監控義務之同時，並分析歐陸法系的監察人制度與英美法系的審計委員會間，相關法制設計、功能上的異同。

Being embroiled in a money laundering scandal, the Mega Bank New York Branch had received notifications of a fine from U.S. financial regulators last year. The fine was negotiated down from a reportedly massive sum to the current US$180 million (NT$5.7 billion). It was a big news to Taiwan. This article, which bases on this scandal and due to the symposium for corporate governance among the directors and gate-keepers 2017, will focus on the issue of compliance only. Between the compliance and risk-control management, the article exam the internal audit system, the role of the director and supervisor in Taiwan.