人工智慧與金融監理：台灣上市金融機構風險控管新挑戰

Artificial Intelligence and Financial Supervision:New Challenges in Risk Management for Listed Financial Institutions in Taiwan

隨著金融科技（FinTech）迅速發展，金融機構在追求業務創新與效率提升的同時，亦面臨日益複雜的風險挑戰。特別是生成式人工智慧、大數據分析、區塊鏈及雲端運算等技術的應用，對於銀行與保險業的經營模式、內控機制與法規遵循提出了新的要求。本研究以台灣上市上櫃之銀行與保險業為例，探討金融科技導入對公司治理、信用風險、資訊安全及消費者保護等領域的影響，並分析金管會所發布之相關指引（如「金融機構運用人工智慧作業指引」、「金融業運用AI指引」）與國際趨勢（如歐盟AI法案、人工智慧基本法）對金融業風險控管制度之塑造作用。本文亦透過國內外案例（如國泰金、中信金、匯豐銀行、瑞士信貸等），具體剖析金融科技應用於業務流程自動化、識詐防詐、智慧理賠及行為風險定價等場景下，所可能衍生的法律與合規風險。最後，本文提出若干實務建議，包括強化AI透明性與可解釋性、建立持續監控機制、完善消費者隱私保護措施，期能協助上市上櫃金融機構在金融科技浪潮中妥善管理風險，實現穩健經營與永續發展。

With the rapid development of Financial Technology (FinTech), financial institutions are encountering increasingly complex risk challenges while pursuing innovation and operational efficiency. The application of emerging technologies, such as generative artificial intelligence, big data analytics, blockchain, and cloud computing, has introduced new demands for business models, internal control mechanisms, and regulatory compliance in the banking and insurance sectors. This study examines the impact of FinTech adoption on corporate governance, credit risk, information security, and consumer protection among listed banking and insurance companies in Taiwan. It further analyzes the regulatory guidelines issued by the Financial Supervisory Commission (such as the 'Guidelines for Financial Institutions' Adoption of Artificial Intelligence' and the 'AI Application Guidelines for the Financial Industry') and international trends, including the EU AI Act and Taiwan's Basic Law on Artificial Intelligence, in shaping financial risk management frameworks. Through detailed case studies of both domestic and international institutions (e.g., Cathay Financial Holdings, CTBC Financial, HSBC, Credit Suisse), this research explores the legal and compliance risks arising from the integration of FinTech into business process automation, fraud detection, intelligent claims management, and behavior-based pricing models. Finally, the study offers practical recommendations, including enhancing AI transparency and explain ability, establishing continuous monitoring mechanisms, and strengthening consumer privacy protection, to assist listed financial institutions in managing risks effectively and achieving sustainable development in the FinTech era.