Compliance System in Banking Industry：Criminal and Illegal Conduct Prevention and Whistleblowing

• Main Authors: Bing-Hong Chou, 周秉宏
• Other Authors: 李茂生
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/k5gpmt

碩士 === 國立臺灣大學 === 事業經營法務碩士在職學位學程 === 106 === This thesis is a study of the relevance between “Compliance” and “Criminal and Illegal Conduct Prevention” in banking industry. It will deal with two levels of issues: First, what are the effective measures to prevent crime and illegal conduct？ Second, does the compliance system in banking industry cover such effective measures？ To respond the first issue, one of the effective measure is to build a compliance system that improves the “probability of disclosure” of illegal acts. Regarding the above compliance system, “Risk-Based Approach Detection Mechanism” and “Whistleblower Protection Mechanism” are the top priority. To respond the second issue, the study of “internal relevance” (mechanism) will focus on “Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries”. The analysis of “external relevance” (culture) will study the relationship between the “culture of compliance” and the “compliance system”. It reveals that the possible chain reaction to the entire system will happen if the mechanism lacks cultural support.