商业银行反洗钱内部控制优化研究——以HK银行为例

摘要商业银行反洗钱内部控制优化研究一以K银行为例摘要随着全球一体化进程的加快及科技的发展，互联网技术渗透到金融行业在扩大金融行业服务范围的同时也加剧了金融活动的复杂性，以此衍生的金融犯罪成为影响金融安全的重大隐患。在国际交流日益频繁、交易规模变大、交易活动多变的背景下，洗钱业务极易以合法交易形式出现在商活动中，这既扰乱了金融市场的秩序又不利于市场的良性发展。商业银行作为我国金融体系的重要组成部分，在防范反洗钱的过程中扮演重要的角色，而金融活动复杂性的加剧也对商业银行承载国家反洗钱的任务提出了更高的要求。为了打击猖獗的洗钱行为，各国政府都在试图通过立法、加强监管以及加强国际合作等反洗钱方式来防止和打击犯罪洗钱行为。为配合政府的反洗钱行动，各商业银行纷纷采取行动配合，通过提升管理水平和加大技术投入来应对洗钱犯罪活动。银行反洗钱工作的成效与银行自身内部控制的有效性密切相关，健全的内部控制制度对银行自身的发展以及规避反洗钱发挥着重要的作用，是规避反洗钱最重要的一环。HK银行作为我国中小商业银行之一，近年来在反洗钱工作中取得了一定的成效，但在内部控制建设方面仍存在不足的地方，这也是制约HK银行反洗钱成效的重要影响因素，因此，本文以HK银行为例，研究其在反洗钱内部控制制度建设方面存在的不足并提出相应的建议具有重要的理论和实际意义。本文建立在信息不对称理论、博弈论以及交易成本理论的基础上，结合国内外现有的有关商业银行反洗钱内部控制的研究成果，选取了HK商业银行为研究对象，结合HK银行内部控制现状从内部控制环境、风险评估、内部控制活动、信息与沟通、内部监督五个方面分析了其反洗钱内部控制执行情况及存在的不足。结合分析出的问题，为提升HK银行反洗钱的效率和效果，本文提出优化反洗钱内部控制环境，优化洗钱风险评估体系，建立有效的反洗钱交流机制以及完善反洗钱内部审计监督机制。以期通过本文提出的这些措施帮助HK银行从内部控制视角构建健全的反洗钱制度体系，提升反洗钱的工作效果，同时也为其他商业银行业等机构提供些可参考和借鉴的建议。关键词：洗钱：反洗钱；内部控制；商业银行论文类型：案例分析Title:Study On Optimization of Internal Control of Anti-money LaunderingManagement in Commercial Banks:A Case Study of HK BankProfessional Fields:Master of Professional AccountingSignature of Applicant:Signature of Supervisor:ABSTRACTWith the acceleration of global integration and the development of science and technology,Internet technology has penetrated into the financial industry.While expanding the servicescope of the financial industry,it also intensifies the complexity of financial activities.Thefinancial crimes derived from this have become a major hidden danger affecting financialsecurity.Under the background of increasingly frequent international exchanges,largertransaction scale and changeable transaction activities,money laundering business is veryeasy to appear in the daily work of business in the form of legal transactions,which notonly disturbs the order of the financial market,but also is not conducive to the benigndevelopment of the market.As an important part of China's financial system,commercialbanks play an important role in the process of preventing anti money laundering,and theintensification of the complexity of financial activities also puts forward higherrequirements for commercial banks to carry the task of national anti money laundering.Inorder to combat the rampant money laundering,governments of all countries are trying toprevent and combat criminal money laundering through anti money laundering methodssuch as legislation,strengthening supervision and strengthening international cooperation.In order to cooperate with the government's anti money laundering action,commercialbanks have taken action to deal with money laundering crime by improving managementlevel and increasing technical investment.The effectiveness of the bank's anti moneylaundering work is closely related to the effectiveness of the bank's own internal control.Asound internal control system plays an important role in the bank's own development andavoiding anti money laundering.As one of China's small and medium-sized commercialbanks,HK bank has achieved certain results in ant