銀行保險代理部門內控制度相關問題之探討

Research on Inner Control Compatibility of Bank and Insurance Agency Business Segments

黃財林(Tsai-Lin Huang)

指導教授 ： 卓俊雄

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2016年)

https://doi.org/10.6846/TKU.2016.01022

摘要

我國銀行保險業務首年度保費收入自2008年起，超越保險公司業務員傳統保險通路，成為保險業務重要且不可忽視的業務通路。因保險行銷業務並非銀行法所訂業務範圍，為使銀行保險業務員之銷售符合法規，以轉投資或成立保、經代公子公司，與保險公司簽訂代理合約，以三方架構方式運作。
2015年2月4日公布保險法163、165條增修條文，規定銀行業得申辦兼營保險代理業務，並準用保險代理人公司相關規定，保險代理人公司應建立內部控制稽核制度。二項重要的修法，為銀行經營保險業務取得正式法源，讓長期處於妾身未明的銀行保險業務，穫得正式法律位階地位，兼營保險之銀行將更明確直接擔負起管理責任。
內部控制是公司經營重要的一環，主管機關依據COSO 架構內控精神，建制內控制度法規，規範銀行業及保險代理人公司應依規建制內部控制制度，並要求落實執行及辦理查核。
因銀行與保險代理業務不同，內部控制制度依循法規及內容仍有差異，內控制度相容性如何?兼營保險業務之銀行，其內控建立應符合保險代理人公司內控規定，或者逕用銀行現行內控制度?二者制度差異之處如何調整及修正?以符合主管機關監理要求及内控制度建置原則等內容，以上即為本文研究主要目的及內容。

關鍵字

COSO ； 內部控制 ； 內部稽核

並列摘要

The first year premium income of insurance launched by banks in our country has surpassed that of conventional channels by insurance companies since 2008, making banks the important and indispensable business channel. Owing to the fact that insurance marketing is not the service stipulated in the Banking Act of The Republic of China, to make the conduct of selling by bank insurance sales meet the regulations, banks seek joint ventures or establish insurance or agent subsidies and sign agency contracts with insurance companies, operating in a three-party frame.
On February 4th, 2015, the government enacted the Article 163 and 165 amendment of Insurance Act which enable the bank industry to operate insurance agency business, to apply relative rules of insurance agency companies, plus, order insurance agency companies to build internal control audit system. The two essential amendments provide bank-run insurance business of duly legal references, making long-ambiguous bank insurance business obtaining official legal status. Banks with insurance business can clearly and directly take responsibilities of management.
Internal control plays an important role in company operation. Authorities, by the internal spirit of spirit of COSO framework, constitute internal control systems and regulations with an objective to regulate banks and insurance agency companies to build up internal control mechanism in accordance with the regulation as well as requiring the execution implementation and certification.
Since banks are different from insurance agencies, slight difference in the applicable laws and contents on internal control system exist. What about internal control compatibility? Should banks with insurance business apply the same internal control system rules as insurance agency companies, or should it apply the existing internal control system for banks? The adjustments and revisions to the difference between the two systems with an aim to cater to the needs of supervisions by authorities and principles for internal control system buildup are the objective and contents of this research article.

並列關鍵字

COSO ； Internal Control ； Internal Audit

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