法遵科技系統之規畫-以銀行業為例

近年來國際上發生多起銀行業遭受重大裁罰之案例，凸顯金融科技發展下基於產業特殊性，銀行業者所需面臨之法令遵循壓力。然而國內文獻大多聚焦於法遵制度的法律層面問題或監理單位之角度，鮮少針對遵循方之實務需求進行探討。故本研究欲以內部控制三道防線為主軸，探討不同領域之研究與方法論，將目前法規中所要求之法遵風險管理及監督架構發展為一套完整之法遵科技系統，其系統功能包含法規之知識管理、法遵風險評估、法遵自行評估、法遵測試與監控以及法遵報告與通報，望能解決法遵人工作業之耗時繁雜，與法規判讀上可能發生偏誤與專家知識難以累積與傳承等問題，並提供予銀行業者實務操作之解決方案。

關鍵字

法遵科技；法令遵循；風險評估

並列摘要

In recent years, there have been many cases of sanctions violations in the banking around the world, which highlights the pressure on banks to comply with the laws and regulations due to the industry characteristics under the development of Fintech. However, most of the recent literature focuses on the legal aspects of the compliance issue or the perspective of the regulatory authority, and rarely discusses the practical needs of the compliance party. Therefore, this study intends to use the three lines of internal control as the main core to discuss research and methodologies in different fields, and transform the Management and Supervision Framework for Legal Compliance required by the current regulations into a complete Regtech system with its system functions. Including knowledge management of laws and regulations, risk assessment of compliance, self-assessment of compliance, compliance testing and monitoring, and compliance reports and notifications, hope to solve the time-consuming and complicated work of compliancy, and the possibility of errors in the interpretation of laws and regulations, and the difficulty of accumulation and inheritance of expert knowledge, then provide practical solutions to banks.