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4e΢ॴࡰʈ੃৅f                                      ᎈމ͉ʘ˙ج፬ଣج፭݊˸Άุࠬᎈ൙Пމ࣪
                       Ϥ̮dߕ਷ִ݁ʊ׵2016ϋ7˜཯̺௰อʘ                          ݖd࿁ვБආБΌࠦʘج፭ࠬᎈ൙ПdϾج፭ࠬ
                     ୋ5ධਿ͉ࠅӋd࿁੮˒ྼყաूɛ඲˸ࠬᎈމ                            ᎈ൙Пۆ˸ݹ፺ԣՓج፭ʘࠬᎈ൙Пމࣨːd
                     ͉ʘ˙ج፬ଣܵᚃʘ܄˒Ԓʱ፫ᗆʿᄲݟdІ                             ݹ፺ԣՓج፭ʘ˴ࠅධͦd̙ਞϽߕ਷FFIEC

                     2018ϋ5˜ක֐ྼ݄f                                     EXAMINATION MANUAL 2014ʕΐɝʘࣨː
                                                                      ږᏨධͦdধఱቇ͜׵Ң਷ݹ፺ԣՓج፭ʘධ
                     ࠬᎈਿᓾŊމ͉ʘԣՓݹ፺ج፭່֛ʿ                                ͦdႭ׼νܝf
                     ࠅӋ
                                                                      ࠬᎈ൙ПމࠬᎈኬΣʘԣՓݹ፺ÿ͂Ꮨ
                       ࠬᎈމ͉ʘԣՓݹ፺ج፭່֛ٙሗਞቡFATF                          ༟ࢵણ݄ਿᓾ
                     2012ϋ೯̺ʘ40ධݹ፺ԣՓج፭ܔᙄʘୋ9e
                     10ʿ11ධܔᙄd࿁׵˸ࠬᎈމ͉ʘ˙جdϞ༉                             ፬ଣࠬᎈ൙Пʘج፭d̙ਞϽ˜ვБԣՓݹ፺
                     းႭ׼fࠬᎈމ͉ʘ˙جdՉࠅӋ݊˸ࠬᎈމਿ                            ʿ͂Ꮨ༟пࢵ׈˴່ءจԫධᇍ͉™ࡌ͍ૢ˖ʕ

                     ᓾʘ˙ج(risk-based approach)d՘п೯࢝ၾ                  ˜ვБ൙Пݹ፺ʿ༟пࢵ׈˴່ࠬᎈʿࠈ֛޴ᗫ
                     ݹ፺ʿ༟ࢵࠬᎈ޴຅ʘԣՓၾתಯણ݄d˸лვ                            ԣՓࠇ೥ܸˏ™ʘୋ8ૢʕהΐ΢ධܸᅺdʿ༟
                     БӔ֛ՉԣՓݹ፺ʿ͂Ꮨ༟ࢵ༟๕ʘৣໄeܔໄ                            ৃԸ๕މЪุ஝ᇍfࠬᎈ൙ПʘྼԷ̙ਞϽ޼ী
                     Չʫ௅છՓՓܓd˸ʿࠈ֛ձੂБԣՓݹ፺ʿ͂                            ึʕ౤̈ʘऎ̮ʱБ࿁׵ිಛdʿ༨ྤஷිุਕ
                     Ꮨ༟ࢵࠇ೥ᏐϞʘ݁ഄe೻ҏʿછ၍ણ݄f                              ʘࠬᎈ൙Пfߕ਷္ଣዚ࿴࿁ࠬᎈ൙ПʘږᏨࠠ
                       ᔊԊʘd˸ࠬᎈމ͉ʘ˙ج፬ଣݹ፺ԣՓج፭                           ᓃމ࿁׵΢ධࠬᎈΪ९મ՟ʘݹ፺ʿ༟ࢵࠬᎈʘ
                     ʈЪdვБ࠯΋ࠅ፫ᗆʿࠈ֛̈΢ධࠬᎈΪ९                             ԣՓၾתಯણ݄ʘႭ׼dႭ׼ᏐՈ᜗d༉းႭ׼

                     (Risk Elements)dࠬᎈΪ९ධͦᏐЇˇܼ̍ή                     ʫ࢙Ꮠࠅ଄ႊɨΐ3ɽᇍఖj
                     ਹe܄˒ၾପۜ3ᗳܸᅺdආϾ࿁΢ࠬᎈΪ९ʱ                              1 eה፭ృʘุਕ೻ҏ ( Policy  &
                     ؓՉʹ׸ږᕘeᅰඎʿᒈැdΎԱኽʱؓഐ؈d                            Procedures)ʿ޴ᗫج஝f
                     ൙П༈ࠬᎈΪ९ʘոϞࠬᎈ(Inherent Risk)৷                       2e࿁׵༈ࠬᎈΪ९(業務╱客戶╱地域)મ
                     Эdə༆΢ධոϞࠬᎈ࿁ვБԣՓݹ፺ج፭ʘᅂ                            ՟ʘݹ፺ࠬᎈԣՓ˙όŊʫછણ݄f
                     ᚤdԨમ՟޴၈ʘݹ፺ʿ༟ࢵࠬᎈʘԣՓၾת                               3e༈ධࠬᎈΪ९(業務╱客戶╱地域)ʘڐ
                     ಯણ݄(Mitigating Control)(詳見圖)fࠬ                   ಂʫ௅א։̮ʘج፭ᇆࣨజѓdʿ٧͍ԫධf



                                                   €ྡࠬᎈމ͉˙جʘྼስ೻ҏ



                                          ፫ᗆ              ൙П              ə༆             ԣՓၾ
                                        Indentify Risk   Access Level   Understand     תಯણ݄
                                          Factors         of Risk        Impact of      Mitigation
                                                                          Risk            Plan
                                                                                                      資料來源:李傳明提供




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