Regulations on Competent Authorities Governing Specific Foundations for Anti-Money Laundering and Counter-Terrorism Financing Article 4
The risk identification and assessment under the preceding article shall include at least the following items:1.Inherent risk: scales, nature of activities as well as channels for raising and disbursing funds of foundations; background information of donors, beneficiaries and partners and members of the foundations.2.Compliance risk: performance of employee training, internal control and supervision mechanism, information of legal proceedings, due diligence investigation on donors, beneficiaries, partners and members of the foundations.The competent authorities shall conduct risk identification and assessment comprehensively based on routine supervisory conclusions, information from the applicable authorities, the international literature or other public information.
中文原文 主管機關辦理特定財團法人洗錢及資恐防制辦法第4條
前條辨識及評估風險至少應包含下列項目：
一、固有風險部分：財團法人規模、活動性質、活動範圍、資金收付管道，與捐款人、受益人及合作夥伴之背景資訊及財團法人內部成員背景資訊。
二、遵循風險部分：教育訓練執行、內控與監督機制、法律訴訟情形，及對於捐款人、受益人、合作夥伴及財團法人內部成員之盡職調查。
主管機關辨識及評估風險，應綜合日常監理結果、相關機關資訊、國際文獻或其他公開資訊。
一、固有風險部分：財團法人規模、活動性質、活動範圍、資金收付管道，與捐款人、受益人及合作夥伴之背景資訊及財團法人內部成員背景資訊。
二、遵循風險部分：教育訓練執行、內控與監督機制、法律訴訟情形，及對於捐款人、受益人、合作夥伴及財團法人內部成員之盡職調查。
主管機關辨識及評估風險，應綜合日常監理結果、相關機關資訊、國際文獻或其他公開資訊。