- 學位論文
銀行信用卡採以風險導向為主之內部控制制度之研究 -Y銀行個案研究
The financial service institution builds internal control and self assessment whereby associate key inherent risks for Taiwan credit card – Y bank case study
摘要
自2001年金控法成立之後，許多大的財團紛紛成立新銀行或金控。其因公司治理的問題及監理制度的不完善，造成財團掏空銀行資產，加上2005年底爆發現金卡及信用卡之雙卡風暴，造成許多銀行嚴重侵蝕本身的獲利。 目前國內銀行及文獻尚少探討銀行信用卡從固有風險評估的考量，加強風險性高的作業流程的內部控制及自行查核的控管，相對的減少風險性小的作業流程查核，除在營運上可以更有效率的管理，加強客戶信用卡使用的控管，省下不必要的人力資源及成本，也可能遏阻未來再有信用卡風暴的產生。 期盼可以藉由本研究達到下列目的: 一、 比較國內銀行與Y銀行在內部控制及各事業單位自行查核的不同作法。 二、 提供Y銀行信用卡市場由上而下作業流程的重要風險的暴露及各事業單位自行查核作業之實務運作，以供國內銀行參考及建議。 三、 藉由一健全的內部控制系統，反映Y銀行在國內信用卡市場之經營績效，可做為國內銀行業者，經營信用卡業務之指標。 公司治理與內部控制得當是相輔相成一體兩面的事，唯有從各事業單位本身的作業及產品辦認其營運風險所在，建立一有效的內部控管機制，包括自行查核作業及內部稽核，降低非預期風險或例外事件，如此才能提高營運的效率及效能。以因應BaselⅡ的實行強化信用風險、作業風險及市場風險的控管，打造一個健全的銀行體制，走向國際化。
並列摘要
Since allowed to establish new banks， many conglomerates created FHCs (Financial Holding Company) and new banks that are too much difficult to manage efficiently. Yet stockholders or stakeholders abused bank’s assets or benefited to other parties caused by the problems with corporate governance and external audit system。Additional Taiwan credit crisis stroked the market in the end of 2005， card business has been shrinking and inevitably eroded the franchise and profitability itself。 Fewer research study that identify internal control process of Taiwan credit card whereby the operational risks that may arise from inherent risk family such as a business or function’s strategy、objectives、products and activities，where a high risk process for the more important controls must be tested quarterly while a lower than inherent risk process must be tested at a minimum, annually。 Addition to the effectiveness of the controls over those risks are evaluated、tested and monitored articulate business control environment，foster a monitor in cardholer’s credit limit usage and save unnecessary human resource and operating costs。 As a result, it may be intended to prevent 、mitigate or detect credit card crisis issued in the future。 By case study expect to reach following objectives : 1. Comparison of local bank and Y bank know that different internal controls especially for RCSA (risk control self assessment) are in place and operating management。 2. In order to facilitate the identification of key controls，it is useful to create and refer to an “end-to-end “ process flow associated with key inherent risk。 3. Establish and provide an independent oversight of the RCSA (risk control self assessment) framework for Taiwan credit card。 Internal control is the foundation for corporate governance。 To ensure the effectiveness of corporate governance carry out key controls and internal control procedures such as RCSA and internal audit that provide a reasonably high degree of assurance whereby the probability and(or) severity of an adverse event is reduced to an remote (acceptable) level。 In accordance to BaselⅡon the management of credit risk 、operational risk and market discipline，build a stable and high performance bank toward to internationalization one step further 。