Regulations Governing Internal Audit and Internal Control System of Anti-Money Laundering and Countering Terrorism Financing of Securities and Futures Business and Other Financial Institutions Designated by the Financial Supervisory Commission Article 4
The internal control system for anti-money laundering and countering the financing of terrorism (AML/CFT) of securities and futures business and other financial institutions designated by the FSC, and any amendments to that internal control system, shall be approved by the board of directors. The content of the system shall include the following matters:1.The policies and procedures for identifying, assessing, and managing the business or institution's money laundering and terrorism financing risks.2.AML/CFT programs adopted based on its money laundering and terrorism financing risks, and the scale of its business, in order to manage and mitigate those identified risks, and to adopt enhanced control measures on items with higher risks.3.Monitoring and control measures for compliance with AML/CFT laws and regulations, and the standard operating procedures for implementing the AML/CFT programs, which shall be incorporated into its self-audit and internal audit items, and enhanced if necessary.The identification, assessment, and management of the money laundering and terrorism financing risks, as mentioned in subparagraph 1 of the preceding paragraph, shall cover at least customers, geographic areas, products and services, transactions, or payment and delivery channels, and shall be conducted in accordance with the following rules:1.Produce a risk assessment report.2.Consider all risk factors to determine the level of overall risk, and appropriate measures to mitigate the risks.3.Have a risk assessment update mechanism in place to ensure that risk data are kept up-to-date.4.Upon the completion or updating of a risk assessment report, submit the risk assessment report to the FSC for recordation.The AML/CFT programs, as mentioned in subparagraph 2 of paragraph 1 shall include the following policies, procedures, and control mechanisms:1.Customer due diligence.2.Checking of names of customers and trading counterparties.3.Ongoing monitoring of accounts and transactions.4.Record keeping.5.Reporting of currency transactions above a certain amount.6.Reporting of transactions that are suspected of money laundering or terrorism financing.7.Appointment of a compliance officer at the management level in charge of AML/CFT compliance matters.8.Employee screening and hiring procedures.9.Ongoing employee training programs.10.An independent audit function to test the effectiveness of the AML/CFT mechanisms.11.Other matters required by the AML/CFT laws and regulations and the FSC.In the case of securities and futures business and other financial institutions designated by the FSC that have branches (or subsidiaries), the business or institution shall establish a group-level AML/CFT program, to be implemented in the branches (or subsidiaries) within the group. The program shall include the policies, procedures and controls mentioned in the preceding paragraph, and in addition, the following particulars, without violating the information confidentiality laws and regulations of Taiwan and of the countries or jurisdictions where foreign branches and subsidiaries are located:1.Policies and procedures for sharing information within the group as required for the purposes of customer due diligence, and money laundering and terrorism financing risk management.2.For AML/CFT purposes, when necessary, branches (or subsidiaries) may be required to provide customer, account, and transaction information, as required under the group-level compliance, audit, and AML/CFT functions. This shall include information and analysis of unusual transactions or activities. When necessary, branches (or subsidiaries) also may be enabled to receive such information from these group-level functions.3.Safeguards on the use and confidentiality of information exchanged, including safeguards to prevent tipping-off.Securities and futures business and other financial institutions designated by the FSC shall ensure that their foreign branches (and subsidiaries) apply AML/CFT measures, to the extent that the laws and regulations of the host countries or jurisdictions so permit, consistent with those implemented by the head office (or parent company). Where the minimum requirements of the countries where the business or institution's head office (or parent company) and branches (or subsidiaries) are located are different, the branch (or subsidiary) shall follow the criteria which are higher. However, in case there is any doubt regarding the determination of higher or lower criteria, the determination by the competent authority of the place where the head offices (or parent companies) of the securities and futures business and other financial institutions designated by the FSC are located shall prevail. If a foreign branch or subsidiary is unable to adopt the same criteria as the head office (or parent company) due to prohibitions of foreign laws or regulations, appropriate additional measures should be taken to manage the risks of money laundering and terrorism financing, and a report shall be made to the FSC.The boards of directors of securities and futures business and other financial institutions designated by the FSC shall bear ultimate responsibility for ensuring the establishment and maintenance of an appropriate and effective internal control system for AML/CFT. The board of directors and senior management should understand the money laundering and terrorism financing risks and the operation of the AML/CFT programs, and adopt measures to create a culture of AML/CFT compliance.
中文原文 證券期貨業及其他經金融監督管理委員會指定之金融機構防制洗錢及打擊資恐內部控制與稽核制度實施辦法第4條
證券期貨業及其他經本會指定之金融機構防制洗錢及打擊資恐之內部控制制度，應經董事會通過；修正時，亦同。
其內容並應包括下列事項：
一、就洗錢及資恐風險進行辨識、評估、管理之相關政策及程序。
二、依據洗錢及資恐風險、業務規模，訂定防制洗錢及打擊資恐計畫，以管理及降低已辨識出之風險，並對其中之較高風險，採取強化控管措施。
三、監督控管防制洗錢及打擊資恐法令遵循與防制洗錢及打擊資恐計畫執行之標準作業程序，並納入自行評估及內部稽核項目，且於必要時予以強化。
前項第一款洗錢及資恐風險之辨識、評估及管理，應至少涵蓋客戶、地域、產品及服務、交易或支付管道等面向，並依下列規定辦理：
一、製作風險評估報告。
二、考量所有風險因素，以決定整體風險等級，及降低風險之適當措施。
三、訂定更新風險評估報告之機制，以確保風險資料之更新。
四、於完成或更新風險評估報告時，將風險評估報告送本會備查。
第一項第二款之防制洗錢及打擊資恐計畫，應包括下列政策、程序及控管機制：
一、確認客戶身分。
二、客戶及交易有關對象之姓名及名稱檢核。
三、帳戶及交易之持續監控。
四、紀錄保存。
五、一定金額以上通貨交易申報。
六、疑似洗錢或資恐交易申報。
七、指定防制洗錢及打擊資恐專責主管負責遵循事宜。
八、員工遴選及任用程序。
九、持續性員工訓練計畫。
十、測試防制洗錢及打擊資恐機制有效性之獨立稽核功能。
十一、其他依防制洗錢及打擊資恐相關法令及本會規定之事項。
證券期貨業及其他經本會指定之金融機構如有分公司（或子公司）者，應訂定集團層次之防制洗錢及打擊資恐計畫，於集團內之分公司（或子公司）施行。
內容包括前項政策、程序及控管機制，並應在符合我國及國外分公司（或子公司）所在地資料保密法令規定之情形下，訂定下列事項：
一、確認客戶身分與洗錢及資恐風險管理目的所需之集團內資訊分享政策及程序。
二、為防制洗錢及打擊資恐目的，必要時，依集團層次法令遵循、稽核及防制洗錢及打擊資恐功能，得要求分公司（或子公司）提供有關客戶、帳戶及交易資訊，並應包括異常交易或活動之資訊及所為之分析；必要時，亦得透過集團管理功能使分公司（或子公司）取得上述資訊。
三、運用被交換資訊及其保密之安全防護，包括防範資料洩露之安全防護。
證券期貨業及其他經本會指定之金融機構應確保其國外分公司（或子公司），在符合當地法令情形下，實施與總公司（或母公司）一致之防制洗錢及打擊資恐措施。
當總公司（或母公司）與分公司（或子公司）所在國之最低要求不同時，分公司（或子公司）應就兩地選擇較高標準者作為遵循依據，惟就標準高低之認定有疑義時，以證券期貨業及其他經本會指定之金融機構總公司（或母公司）所在國之主管機關之認定為依據；倘因外國法規禁止，致無法採行與總公司（或母公司）相同標準時，應採取合宜之額外措施，以管理洗錢及資恐風險，並向本會申報。
證券期貨業及其他經本會指定之金融機構之董事會對確保建立及維持適當有效之防制洗錢及打擊資恐內部控制負最終責任。
董事會及高階管理人員應瞭解其洗錢及資恐風險，及防制洗錢及打擊資恐計畫之運作，並採取措施以塑造重視防制洗錢及打擊資恐之文化。
其內容並應包括下列事項：
一、就洗錢及資恐風險進行辨識、評估、管理之相關政策及程序。
二、依據洗錢及資恐風險、業務規模，訂定防制洗錢及打擊資恐計畫，以管理及降低已辨識出之風險，並對其中之較高風險，採取強化控管措施。
三、監督控管防制洗錢及打擊資恐法令遵循與防制洗錢及打擊資恐計畫執行之標準作業程序，並納入自行評估及內部稽核項目，且於必要時予以強化。
前項第一款洗錢及資恐風險之辨識、評估及管理，應至少涵蓋客戶、地域、產品及服務、交易或支付管道等面向，並依下列規定辦理：
一、製作風險評估報告。
二、考量所有風險因素，以決定整體風險等級，及降低風險之適當措施。
三、訂定更新風險評估報告之機制，以確保風險資料之更新。
四、於完成或更新風險評估報告時，將風險評估報告送本會備查。
第一項第二款之防制洗錢及打擊資恐計畫，應包括下列政策、程序及控管機制：
一、確認客戶身分。
二、客戶及交易有關對象之姓名及名稱檢核。
三、帳戶及交易之持續監控。
四、紀錄保存。
五、一定金額以上通貨交易申報。
六、疑似洗錢或資恐交易申報。
七、指定防制洗錢及打擊資恐專責主管負責遵循事宜。
八、員工遴選及任用程序。
九、持續性員工訓練計畫。
十、測試防制洗錢及打擊資恐機制有效性之獨立稽核功能。
十一、其他依防制洗錢及打擊資恐相關法令及本會規定之事項。
證券期貨業及其他經本會指定之金融機構如有分公司（或子公司）者，應訂定集團層次之防制洗錢及打擊資恐計畫，於集團內之分公司（或子公司）施行。
內容包括前項政策、程序及控管機制，並應在符合我國及國外分公司（或子公司）所在地資料保密法令規定之情形下，訂定下列事項：
一、確認客戶身分與洗錢及資恐風險管理目的所需之集團內資訊分享政策及程序。
二、為防制洗錢及打擊資恐目的，必要時，依集團層次法令遵循、稽核及防制洗錢及打擊資恐功能，得要求分公司（或子公司）提供有關客戶、帳戶及交易資訊，並應包括異常交易或活動之資訊及所為之分析；必要時，亦得透過集團管理功能使分公司（或子公司）取得上述資訊。
三、運用被交換資訊及其保密之安全防護，包括防範資料洩露之安全防護。
證券期貨業及其他經本會指定之金融機構應確保其國外分公司（或子公司），在符合當地法令情形下，實施與總公司（或母公司）一致之防制洗錢及打擊資恐措施。
當總公司（或母公司）與分公司（或子公司）所在國之最低要求不同時，分公司（或子公司）應就兩地選擇較高標準者作為遵循依據，惟就標準高低之認定有疑義時，以證券期貨業及其他經本會指定之金融機構總公司（或母公司）所在國之主管機關之認定為依據；倘因外國法規禁止，致無法採行與總公司（或母公司）相同標準時，應採取合宜之額外措施，以管理洗錢及資恐風險，並向本會申報。
證券期貨業及其他經本會指定之金融機構之董事會對確保建立及維持適當有效之防制洗錢及打擊資恐內部控制負最終責任。
董事會及高階管理人員應瞭解其洗錢及資恐風險，及防制洗錢及打擊資恐計畫之運作，並採取措施以塑造重視防制洗錢及打擊資恐之文化。