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題名 銀行作業與服務委外的管理與監理
The Supervision and Management of Banking Outsourcing
貢獻者 黃仁德
王俊傑
Wang, Chun-Chieh
關鍵詞 委外
摘要 將銀行作業與服務委託予他人代為處理已是銀行為節省成本及改善作業與服務流程的最佳工具之一。目前的銀行愈來愈依賴各種委外模式，尤其是近年來美國與歐洲國家銀行委外大幅的成長，也帶動亞洲國家銀行競相仿效此一模式來促進經營效率與整體生產力，惟在享受委外的優點與利益之時，卻也帶給銀行諸如網路、交易、信譽等多種風險，本文舉出銀行於作業與服務委外過程中實際所發生的風險，讓銀行能更瞭解將作業與服務委外給委外供應者後可能面臨的重大風險。
     隨著委外的趨勢、種類、對象、地區等愈趨多樣化，單純僅靠契約的管理是不足的，銀行管理階層需視自身的業務規模、財務、人力、及委外複雜性，利用契約管理系統、合格供應者排序管理的內部網站、採購至付款系統、勞務標準協定、主要承包商或委外供應者內部間作業協定的使用等管理工具，來協助做委外的管理。
     藉由各國際金融組織與美國、英國、德國、新加坡等各國監理機關發布的監理與管理原則及國際大型金融機構的管理實務介紹，銀行對於作業與服務委外的監理與管理重點應聚焦於銀行董事會或相當層級的單位應負責核定周詳的委外作業與服務規章並承擔起相關責任；銀行應遵守監理機關禁止委外的事項；重要的業務委外時應慎重考量，並充分通知監理機關且獲得核准；應制定政策以管理整個委外過程及委外相關風險；委外應該遵照正式且週延的契約來進行及確保將勞務標準協定納入，並應要求委外供應者必須遵守保護機密資訊的責任；及應建立監理機關可由委外供應者處取得相關資料的管道與有對委外供應者執行實地檢查的權利。
     在海外地區委外及內部稽核功能委外兩個比較特殊的課題上，海外地區委外要注意國家風險及法令遵循風險等獨特的風險，務必做到母國監理機關可保有監理的權利；內部稽核功能委外要避免獨立性被質疑的問題，簽訂委外契約時應注意做到委外供應者不能執行銀行的管理功能與作管理決策，或行為如同銀行的員工。
     透過美國銀行作業與服務委外監理實務的介紹，委外業務監理的重點應放在確認妥適的檢查範圍、評估銀行委外安排的風險大小、評估銀行風險管理品質、溝通缺失並討論導正措施、委外需求定義、審慎查核、委外契約、及監督委外供應者關係等檢查目標上。
     最後，為了從激烈的金融競爭環境中脫穎而出，銀行董事會及高階管理階層應從確認委外需求、辨識委外風險、慎選委外供應者、至妥適管理委外供應者的每一階段都審慎以對；監理機關則應以風險導向的監理方式來檢視銀行的作業與服務委外，尤其應特別注意消費者保護及資訊保密的議題，如此方能創造成功的銀行作業與服務委外。
Outsourcing arrangements can help banks manage costs, obtain necessary expertise, expand customer product offerings, and improve services. While outsourcing to affiliated or nonaffiliated entities, it also introduces risks that financial institutions should address.
     On supervising or managing outsourced activities of bank, regulator and bank should focus on the board of directors and senior management are responsible for understanding the risks associated with outsourcing arrangements and ensuring that effective risk management practices are in place. Once the bank has completed its risk assessment, management should evaluate service providers to determine their ability, both operationally and financially, to meet the institution’s needs. Contracts should be clearly written and sufficiently detailed to provide assurances for performance, reliability, security, confidentiality, and reporting. Banks should implement an oversight program to monitor each service provider’s controls, condition, and performance.
     On offshore outsourcing, the bank should conduct adequate due diligence, manage risks appropriately, comply with applicable laws, and ensure access to critical information with respect to the services being provided by a foreign-based third party. Examination focus should be on the results of the bank’s due diligence, risk assessment, and ongoing oversight program as well as the internal and/or external audits arranged by the service provider or the bank. If warranted, the regulator may examine a bank’s outsourcing arrangement with a foreign-based service provider. If the provider is a regulated entity, then the regulator may arrange through the appropriate foreign supervisor(s) to obtain information related to the services provided to the bank, if significant risk issues emerge, to examine those services.
     Work traditionally carried out by internal auditors of the bank is now done by independent public accounting firms and other outside professionals on audit outsourcing arrangement. However, potential conflicts of interest may arise if the outsourced auditing firm performs audit functions in addition to other audit services, such as providing the independent financial statement. To avoid this, accounting firms and other outside professionals should not act or appear to act in a capacity equivalent to a member of the client’s management or as a client employee.
     On United States examination practice of outsourcing, key points of examination objectives are that determine the appropriate scope for the examination, evaluate the quantity of risk present from the institution’s outsourcing arrangements, evaluate the quality of risk management, discuss corrective action and communicate findings, determine requirements definition, due diligence, service contract, and monitoring service provider relationship(s).
參考文獻 李佳蓉（2004），〈銀行業資訊系統委外夥伴關係品質之研究〉，中正大學資訊管理學研究所碩士論文。
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Bartels, A. and A. Parker (2006), “ Teleconference European IT Spending Forecast, 2006-2007,” 2007/5/3 retrieved from http://www.forrester.com/Events/Content/0,5180,-1432,00.ppt
Basel Committee on Banking Supervision (2005), “Outsourcing in Financial Services,” Basel Report, February, pp. 1-22.
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Committee of European Banking Supervisors (2006), “Standards on Outsourcing,” Consultation Paper, April, pp. 1-13.
Eastwood, G. (2004), The Financial Services Outsourcing Outlook: Fast Growth Markets,Opportunities and Competitive Strategies. Monaca: Business Insights.
FDIC (2004), Offshore Outsourcing of Data Services by Insured Institutions and Associated Consumer Privacy Risks.
FDIC (2001a), “Effective Practices for Selecting a Service Provider,” June 4, pp. 1-5.
FDIC (2001b), “Tools to Manage Technology Providers’ Performance Risk: Service Level Agreements,” June 4, pp. 1-7.
FDIC (2001c), “Techniques for Managing Multiple Service Providers,” June 4, pp. 1-4.
Federal Reserve Board (2001), Standards for Safegarding Customer Information, SR 01-15.
Federal Reserve Board (2000a), Outsourcing of Information and Transaction Processing, SR 00-4.
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FFIEC (2004), Information Technology Examination Handbook (updated).
FFIEC (2000), “Risk Management of Outsourced Technology Services,” September 28, pp. 1-15.
FRB, FDIC, OCC, and OTS (2003), Interagency Policy Statement on the Internal Audit Function and Its Outsourcing.
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FSA (2007b), “Operational Risk: Systems and Controls ,” Senior Management Arrangements, Systems and Controls, May, Section 8/ Section 13 (revised).
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OTS (2004), “Oversight by the Board of Directors,” Thrift Activities Regulatory Handbook , November, Section 310.
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Shankar, V. (2006), “A Compendium of Case Studies,” Bank Outsourcing Management, 1:3, pp. 1-8.
Takahashi, S., E. Davis, A. Parker, and O. King (2006), “European Business Process Outsourcing Spending Forecast: 2006 to 2011,” 2007/5/3 retrieved from http://www.forrester.com/Research/Document/Excerpt/0,7211,39384,00.html
Willcocks, L. P. and M. C. Lacity (1999), “ IT Outsourcing in Insurance Services: Risk, Creative Contracting and Business Advantage,” Information Systems Journal, July, pp. 163-180.
描述 碩士
國立政治大學
行政管理碩士學程
92921049
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0929210492
資料類型 thesis
dc.contributor.advisor 黃仁德zh_TW
dc.contributor.author (Authors) 王俊傑zh_TW
dc.contributor.author (Authors) Wang, Chun-Chiehen_US
dc.date.accessioned 18-Sep-2009 17:31:39 (UTC+8)-
dc.date.available 18-Sep-2009 17:31:39 (UTC+8)-
dc.identifier (Other Identifiers) G0929210492en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/36200-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 行政管理碩士學程zh_TW
dc.description (描述) 92921049zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 將銀行作業與服務委託予他人代為處理已是銀行為節省成本及改善作業與服務流程的最佳工具之一。目前的銀行愈來愈依賴各種委外模式，尤其是近年來美國與歐洲國家銀行委外大幅的成長，也帶動亞洲國家銀行競相仿效此一模式來促進經營效率與整體生產力，惟在享受委外的優點與利益之時，卻也帶給銀行諸如網路、交易、信譽等多種風險，本文舉出銀行於作業與服務委外過程中實際所發生的風險，讓銀行能更瞭解將作業與服務委外給委外供應者後可能面臨的重大風險。
     隨著委外的趨勢、種類、對象、地區等愈趨多樣化，單純僅靠契約的管理是不足的，銀行管理階層需視自身的業務規模、財務、人力、及委外複雜性，利用契約管理系統、合格供應者排序管理的內部網站、採購至付款系統、勞務標準協定、主要承包商或委外供應者內部間作業協定的使用等管理工具，來協助做委外的管理。
     藉由各國際金融組織與美國、英國、德國、新加坡等各國監理機關發布的監理與管理原則及國際大型金融機構的管理實務介紹，銀行對於作業與服務委外的監理與管理重點應聚焦於銀行董事會或相當層級的單位應負責核定周詳的委外作業與服務規章並承擔起相關責任；銀行應遵守監理機關禁止委外的事項；重要的業務委外時應慎重考量，並充分通知監理機關且獲得核准；應制定政策以管理整個委外過程及委外相關風險；委外應該遵照正式且週延的契約來進行及確保將勞務標準協定納入，並應要求委外供應者必須遵守保護機密資訊的責任；及應建立監理機關可由委外供應者處取得相關資料的管道與有對委外供應者執行實地檢查的權利。
     在海外地區委外及內部稽核功能委外兩個比較特殊的課題上，海外地區委外要注意國家風險及法令遵循風險等獨特的風險，務必做到母國監理機關可保有監理的權利；內部稽核功能委外要避免獨立性被質疑的問題，簽訂委外契約時應注意做到委外供應者不能執行銀行的管理功能與作管理決策，或行為如同銀行的員工。
     透過美國銀行作業與服務委外監理實務的介紹，委外業務監理的重點應放在確認妥適的檢查範圍、評估銀行委外安排的風險大小、評估銀行風險管理品質、溝通缺失並討論導正措施、委外需求定義、審慎查核、委外契約、及監督委外供應者關係等檢查目標上。
     最後，為了從激烈的金融競爭環境中脫穎而出，銀行董事會及高階管理階層應從確認委外需求、辨識委外風險、慎選委外供應者、至妥適管理委外供應者的每一階段都審慎以對；監理機關則應以風險導向的監理方式來檢視銀行的作業與服務委外，尤其應特別注意消費者保護及資訊保密的議題，如此方能創造成功的銀行作業與服務委外。		zh_TW
dc.description.abstract (摘要) Outsourcing arrangements can help banks manage costs, obtain necessary expertise, expand customer product offerings, and improve services. While outsourcing to affiliated or nonaffiliated entities, it also introduces risks that financial institutions should address.
     On supervising or managing outsourced activities of bank, regulator and bank should focus on the board of directors and senior management are responsible for understanding the risks associated with outsourcing arrangements and ensuring that effective risk management practices are in place. Once the bank has completed its risk assessment, management should evaluate service providers to determine their ability, both operationally and financially, to meet the institution’s needs. Contracts should be clearly written and sufficiently detailed to provide assurances for performance, reliability, security, confidentiality, and reporting. Banks should implement an oversight program to monitor each service provider’s controls, condition, and performance.
     On offshore outsourcing, the bank should conduct adequate due diligence, manage risks appropriately, comply with applicable laws, and ensure access to critical information with respect to the services being provided by a foreign-based third party. Examination focus should be on the results of the bank’s due diligence, risk assessment, and ongoing oversight program as well as the internal and/or external audits arranged by the service provider or the bank. If warranted, the regulator may examine a bank’s outsourcing arrangement with a foreign-based service provider. If the provider is a regulated entity, then the regulator may arrange through the appropriate foreign supervisor(s) to obtain information related to the services provided to the bank, if significant risk issues emerge, to examine those services.
     Work traditionally carried out by internal auditors of the bank is now done by independent public accounting firms and other outside professionals on audit outsourcing arrangement. However, potential conflicts of interest may arise if the outsourced auditing firm performs audit functions in addition to other audit services, such as providing the independent financial statement. To avoid this, accounting firms and other outside professionals should not act or appear to act in a capacity equivalent to a member of the client’s management or as a client employee.
     On United States examination practice of outsourcing, key points of examination objectives are that determine the appropriate scope for the examination, evaluate the quantity of risk present from the institution’s outsourcing arrangements, evaluate the quality of risk management, discuss corrective action and communicate findings, determine requirements definition, due diligence, service contract, and monitoring service provider relationship(s).		en_US
dc.description.tableofcontents 第一章 導論................................................1
     第二章 銀行作業與服務委外的現況與趨勢.........................7
     第一節 銀行作業與服務委外的利弊得失...........................9
     一、 銀行作業與服務委外的動機與誘因...........................9
     二、 銀行作業與服務委外失敗的原因............................14
     第二節 資訊技術與勞務服務委外的現況與趨勢.....................18
     一、 國際資訊技術與勞務服務委外的現況與趨勢....................18
     二、 台灣資訊技術與勞務服務委外的現況與趨勢....................25
     第三節 結語................................................28
     附錄: 我國銀行作業與服務委外資料維護的網路申報畫面範例..........29
     第三章 銀行作業與服務委外的風險..............................35
     第一節 銀行使用外部供應者的模式..............................37
     第二節 銀行作業與服務委外的風險分類...........................40
     一、 作業與服務委外主要的風險種類.............................40
     二、 作業與服務委外風險的內涵................................44
     第三節 結語................................................55
     第四章 銀行作業與服務委外的管理工具...........................56
     第一節 計畫要求............................................57
     一、 計畫要求的內涵.........................................57
     二、 計畫要求的標準型態.....................................58
     第二節 勞務標準協定.........................................61
     一、 勞務標準協定的組成因子..................................61
     二、 建立勞務標準協定的步驟..................................63
     三、 勞務標準協定範例.......................................65
     第三節 主要承包商或委外供應者內部間作業協定的使用...............68
     一、 主要承包商的使用.......................................68
     二、 委外供應者內部間作業協定的使用...........................71
     三、 其他管理方法的使用.....................................72
     第四節 電腦系統的利用.......................................73
     一、 契約管理系統...........................................73
     二、 合格供應者排序管理的內部網站.............................74
     三、 採購至付款系統.........................................75
     第五節 結語................................................77
     第五章 銀行作業與服務委外的國際監理與管理原則..................78
     第一節 作業與服務委外的監理發展..............................79
     第二節 巴塞爾銀行監理委員會的管理與監理原則....................84
     一、 委外管理的七項原則.....................................84
     二、 委外監理的二項原則.....................................89
     第三節 歐洲銀行監理委員會的委外管理與監理原則..................91
     第四節 英國之銀行作業與服務委外的管理與監理....................98
     一、 2001年《銀行之暫行審慎參考手冊》有關委外之規範............99
     二、 2001年《銀行之暫行審慎參考手冊》有關委外之額外考量........101
     三、 《高階管理安排、系統、及控制》手冊有關委外應注意的事項.....102
     四、 英國金融監督管理局的其他相關規範........................106
     第五節 德國之銀行作業與服務委外的管理與監理...................111
     一、 委外定義與範圍........................................111
     二、 適用對象.............................................112
     三、 進入委外的要求........................................113
     第六節 新加坡之銀行作業與服務委外的管理與監理.................117
     一、 重要的委外.... ......................................118
     二、 風險管理實務..........................................120
     第七節 結語...............................................132
     第六章 美國銀行作業與服務委外的監理..........................133
     第一節 美國聯邦金融機構檢查委員會的銀行資訊技術委外業務監理.....135
     第二節 美國聯邦金融機構檢查委員會對資訊技術委外供應者的監理.....138
     一、 監理策略.............................................138
     二、 風險評估.............................................142
     三、 資訊技術統一評等系統...................................143
     第三節 委外至海外地區的監理.................................156
     一、 美國聯邦金融機構檢查委員會對銀行於海外地區委外的監理.......156
     二、 美國通貨監理署對銀行於海外地區委外的監理.................157
     三、 美國聯準會對銀行於海外地區委外的監理.....................158
     第四節 內部稽核委外的監理...................................160
     第五節 結語...............................................164
     第七章 美國銀行作業與服務委外的管理..........................166
     第一節 風險評估及策略計畫...................................171
     一、 整合銀行全體策略目標...................................171
     二、 指派專家擔任監督及管理.................................177
     三、 成本與利潤關係........................................178
     四、 客戶期望.............................................178
     第二節 審慎選擇委外供應者..................................179
     第三節 契約審視...........................................186
     一、 委外契約條款內容......................................186
     二、 有助契約審視的管理原則.................................195
     第四節 監督委外供應者......................................200
     一、 財務狀況的監督........................................201
     二、 監督作業控制..........................................202
     三、 評估作業與服務及支援的品質.............................205
     四、 書面文件.............................................206
     五、 監督契約遵循及契約修訂的需求...........................207
     六、 維護營運復原及緊急應變計畫.............................207
     第五節 結語...............................................212
     第八章 銀行海外地區委外及內部稽核委外的管理...................214
     第一節 海外地區進行作業與服務委外的管理......................215
     一、 至海外地區進行委外的趨勢...............................215
     二、 委外至海外地區的獨特風險...............................216
     三、 巴塞爾銀行監理委員會及美國監理機關的相關管理原則..........217
     第二節 內部稽核委外的管理..................................221
     一、 內部稽核委外的風險與利益...............................222
     二、 內部稽核委外的形式....................................222
     三、 內部稽核委外的考量....................................223
     四、 會計師的獨立性........................................226
     五、 美國會計師協會專業標準.................................229
     第三節 結語...............................................231
     第九章 國際大型銀行對作業與服務委外的管理.....................232
     第一節 技術與勞務委外或採購的相關商品與服務...................233
     第二節 銀行委外管理組織的功能與責任..........................239
     一、 委外管理單位..........................................239
     二、 委外管理工具..........................................243
     三、 委外管理人員..........................................244
     四、 委外供應者的分類......................................246
     第三節 委外供應者的選擇及管理程序............................248
     一、 委外需求的產生........................................248
     二、 通知資訊技術領導委員會的契約委員會......................250
     三、 委外供應者資格的確認...................................251
     四、 投標及選擇程序........................................251
     五、 契約的訂定...........................................257
     六、 委外供應者的監督與管理.................................259
     第四節 結語...............................................267
     第十章 美國對銀行資訊技術委外的監理檢查......................269
     第一節 美國對銀行之資訊技術委外的檢查........................270
     一、 第一類的檢查目標及程序.................................270
     二、 第二類的檢查目標及程序.................................273
     第二節 美國對資訊技術委外供應者的檢查........................277
     第三節 結語...............................................287
     第十一章 我國對銀行作業與服務委外的監理與管理.................288
     第一節 我國對銀行作業與服務委外的監理........................289
     一、 適用對象.............................................289
     二、 委外項目範圍..........................................290
     三、 銀行應訂定委外內部作業規範.............................293
     四、 銀行委外契約應載明之事項...............................295
     五、 應收債權催收作業之委外... .............................296
     六、 海外委外.............................................299
     七、 法令遵循.............................................300
     八、 銀行接受其他銀行委託之作業委內的處理原則.................301
     九、 金融檢查與實地查核....................................302
     十、 委外缺失案例..........................................306
     第二節 我國銀行對委外作業與服務的管理........................308
     第三節 結語...............................................313
     附錄1: 我國監理機關提出的銀行委外業務缺失例子.................314
     附錄2: 我國XX銀行海外分行與國內總行間的委外服務合約案例........318
     附錄3: XX外商銀行XX分公司的委外服務合約案例..................325
     第十二章 成功的銀行作業與服務委外............................333
     一、 委外成功七步驟........................................333
     二、 監理機關應扮演的監理角色...............................335
     三、 銀行應扮演的管理角色..................................336
     
     參考文獻.................................................338
     
     
     表次
     表2-1: 銀行委外的動機及主要利益.............................10
     表2-2: 美國金融服務支付作業流程委外預期開支—2005至2010年......22
     表2-3: 國際大型銀行於印度委外的雇用人數—2003年...............22
     表2-4: 歐洲資訊技術開支變動率—2002至2007年..................23
     表3-1: 委外主要風險........................................41
     表4-1: 計畫要求的標準型態內容...............................59
     表4-2: 確定策略目標、定義作業與服務需求、及設定衡量方法的範例...64
     表4-3: 勞務標準協定範例....................................66
     表4-4: 妥善管理主要承包商的方法.............................70
     表4-5: 合格供應者作業表現簡易評分表..........................75
     表5-1: 各國監理機關發布委外的相關原則........................79
     表6-1: 美國資訊技術委外的檢查目標及程序.....................136
     表6-2: 監理機關檢查優先次序等級表..........................139
     表6-3: 委外監理方法概要...................................140
     表6-4: 資訊技術統一評等系統的綜合評等定義...................145
     表6-5: 資訊技術統一評等系統組成因子的定義及評等..............147
     表7-1: 作業與服務委外的風險管理原則........................169
     表7-2: 審慎選擇委外供應者的特定要素........................183
     表9-1: XX銀行集團的市場資料取得範圍........................234
     表9-2: XX銀行集團的電信商品與服務取得範圍...................235
     表9-3: XX銀行集團金融技術管理部門負責範圍...................242
     表9-4: XX銀行集團非標準商品或服務的委外暨採購需求提出程序.....249
     表9-5: XX銀行集團選擇委外供應者的審慎查核範圍................254
     表9-6: XX銀行集團與委外（含採購）供應者簽訂的契約一覽表.......261
     表10-1: 應用程式的檢查報告格式.............................284
     表10-2: 檢查報告的傳送內容................................285
     
     
     
     
     圖次
     圖2-1: 企業委外的十大理由—2002年...........................12
     圖2-2: 歐盟銀行委外的動機..................................14
     圖2-3: 國際上銀行各種業務委外的比例..........................19
     圖2-4: 金融服務業之作業與服務委外與同一處所處理的比例...........19
     圖2-5: 美國各行業資訊技術委外的比例—2005年...................21
     圖2-6: 美國資訊技術委外至海外的市場規模—2005至2010年..........24
     圖2-7: 澳洲、紐西蘭、台灣、及亞洲國家的委外比例及成長—2005年...27
     圖8-1: 全球金融業委外至海外作業與服務的資訊技術開支成長趨勢....216
     圖9-1: 委外供應者的選擇及管理程序流程.......................248		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0929210492en_US
dc.subject (關鍵詞) 委外zh_TW
dc.title (題名) 銀行作業與服務委外的管理與監理zh_TW
dc.title (題名) The Supervision and Management of Banking Outsourcingen_US
dc.type (資料類型) thesisen
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