자금세탁방지업무를 위한 금융기관의 내부통제체계의 구축

After the currency of the 1997 crisis, internal control system for financial institutions was introduced. Internal control system had been introduced as a measure of order to ensure the transparency of accounting in after recognizing the importance of accounting information. In the Banking Act, it was defined the internal control standards and compliance monitoring's entitlement. In other words, it was introduced the internal control system. In 2011 Amendment Commercial Act has introduced a new law-abiding control system that is Compliance Officer System for companies other than financial institutions. Financial company shall be arranged anti-money laundering regime. Anti-money laundering regime must be able to smoothly carry out suspicious transactions report(STR), and currency transaction report(CTR) and customer due diligence(CDD). If separately represent such anti-money laundering system, it can be said that the construction of a broad sense of internal control. Money laundering is primarily done through financial institutions such as banks. Therefore, recognized the money laundering in advance, the role to be caught this it is desirable that financial institutions will be in charge. Financial institutions to build the internal control system, there is a need to source block the money laundering. If money laundering occurs, it is something to bear financial institutions the role of such raids and declaration. Anti-money laundering system is composed of four category, ① the establishment of procedures for risk-based money laundering prevention, ② the establishment of reporting system(STR, CTR), ③ the construction of anti-money laundering monitoring system, ④ the construction of internal control system prevention of money laundering. Anti-money laundering regime is included in the broad sense of internal control that is all financial institutions must build.