金融機構作業委外之監理規範探析

Issues Regarding Supervisory Mechanisms of Outsourcing in Financial Services

10.6985/TBFQ.200609.0177

李智仁(Chih-Jen Lee)

金融機構 ； 委外 ； 金融監理 ； 業務流程委外 ； outsourcing in financial services ； financial supervision ； core competencies ； business processing outsourcing BPO

台灣金融財務季刊

7卷3期（2006 / 09 / 01）

177 - 195

繁體中文

本文分析國際組織、美國及新加坡之相關規範，探究其規範重心與精神所在，並認為欲使金融機構作業委外之規範更形周延，應該由金融機構自身之風險控管與監理當局之監督管理二方面雙管齊下，方能達到興利除弊與防患未然之目的。 金融機構為提昇其服務品質，同時因應日益競爭的金融環境，經常會考量將其內部某些作業委由他人處理，或透過受託機構代為辦理，此即為金融機構作業委外之基本思考。委外之所以成為一種趨勢，自然有其採用價值，以及採用後所能展現之優勢，例如：得以強化核心競爭力、降低經營成本等。然而，不容諱言者，伴隨作業委外所生的風險也同樣引人關切，有嚴加防範之必要。

Financial services business through the world are increasingly using third parties to carry out activities that the business themselves would normally have undertaken. Industry research and surveys by regulators show financial firms outsourcing significant parts of their regulated and unregulated activities. These outsourcing arrangements are also becoming increasingly complex. Financial institutions also view outsourcing as a valuable strategic tool that enables them to focus on core competencies by shifting direct operational responsibilities to the service provider and gaining industry expertise. From a supervisory perspective, the outsourcing trend is a significant development. Whether outsourcing results in an increase or decrease in the overall risk profile of an institution will depend on the significance of the outsourcing activity, the effectiveness of controls over outsourcing risk, and the strength of the service provider. If not properly managed, outsourcing can increase an institution's overall risks, and ultimately lead to unintended credit exposures and business expenses, or other types of losses. The article starts from the analysis to the role of financial institutions for managing risks of outsourcing activities. By surveying the documents issued by Basel Committee on Banking Supervision (BCBS) and comparing the supervisory mechanism of America and Singapore, the article exams and makes some suggestion about the supervisory mechanism on outsourcing of financial services in Taiwan, R.O.C.

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