The Law Follows the Omission and Internal Control Risk---A Case Study of Mega bank

• Main Authors: Wen-Fei Lo-Teng, 羅鄧雯斐
• Other Authors: 吳佩珊
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/eyevvh

碩士 === 健行科技大學 === 財務金融系碩士班 === 105 === This study explores the Mega Bank money-laundering case in September 2016. Due to the deficiency of corporate governance and the lack of supervision from the branch office, the internal audit unit fails to report to the board of directors immediately, which hence triggers the scandal of money laundering. This study compares different viewpoints in literature to discuss the relevant causal relationship, integrate laws and decrees, and propose suggestions and appropriate viewpoints. In addition to the principles of civil law and criminal law, the case study also incorporates the relevant laws and regulations of international money laundering to provide clarification of relevant issues. The research results will offer valuable suggestions to strengthen the supervision of financial order, prohibit the international transfer of illegal funds, put into effect the professional training for financial regulators, provide guidance for future laws and decrees, and deepen the internal control mechanism of bank. Keywords: money laundering, suspicious transaction, corporate governance, regulatory compliance, financial supervisory.