篇名 | 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 |
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並列篇名 | A Research on the Corporate Internal Audit in Taiwan: Between the Compliance and Risk-control Management |
作者 | 廖大穎 |
中文摘要 | 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。 |
英文摘要 | 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. |
起訖頁 | 93-140 |
關鍵詞 | 法令遵循、內稽內控、公司治理、董事、監察人、審計委 員會、獨立董事、Compliance、Internal Audit、Corporate Governance、Director、Supervisor、Audit Committee、Independent Director |
刊名 | 興大法學 |
出版單位 | 國立中興大學財經法律學系、科技法律研究所 |
期數 | 201711 (22期) |
DOI | 10.3966/199516202017110022003 複製DOI DOI申請 |
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