由兆豐銀案談銀行監理──由銀行治理及銀行保密法之遵循出發

An Overview of Banking Supervision: Bank Governance and Compliance of Bank Secrecy Act

我國銀行因為違反美國銀行保密法及反洗錢法之規定，受美國紐約州金融主管機關處以一億八千萬美元罰款，並須成立獨立監督機制。此事件引起國內高度關注，除銀行違反美國銀行保密法及反洗錢法之申報義務外，也涉及國內外金融監理、公司治理，甚至發展到金融機構是否有實際涉及洗錢等問題。本文撰寫之目的，並非分析個案是否涉及洗錢、背信等問題，而是藉由此國內金融機構海外分行受外國主管機關罰款事件，介紹美國銀行監理制度，本案涉及的銀行保密法及洗錢防制法所要求之申報義務，以及相關義務違反之責任，附帶對於國內主管機關對於金融機構海外分行運作之監督，及金融機構應建立之內部控制制度。

On August 19, 2016, New York Department of Financial Services issued a consent order imposing US$180 million penalty on Mega International Commercial Bank and requiring to set up an independent monitor for compliance of Bank Secrecy Act and Anti- Money Laundering Laws (BSA/AML). This commentary intends to review the basics of US BSA/AML and how a financial institution can fulfill the requirement by establishing an effective BSA/AML compliance program. It also reviews the current financial regulations regarding the internal control, internal audit and legal compliance regulation for banks in Taiwan to see whether there is anything that financial regulators and financial institutions can improve in the future.