In fact, it is to understand customers and business and do due diligence. This is the trump card of the bank. Due diligence is not only the requirement of regulatory authorities, but also the criterion of self-discipline. In order to strengthen the authenticity and compliance audit, banks should do the following:
Foreign exchange receipts and payments and foreign exchange settlement and sale business information, whether under current account or capital account, such as customer identity information, transaction information, foreign exchange business information, etc. , we must adhere to the authenticity and compliance audit, authenticity and compliance itself include the factors of transaction rationality.
The authenticity and compliance audit cannot be limited to the superficial authenticity of vouchers and commercial documents (such as whether contracts, bills of lading and warehouse receipts are true and valid, etc.). ), and the transaction itself needs to be true and compliant, consistent with foreign exchange receipts and payments.
Those vouchers and documents are true, but there is no actual import and export of goods or actual production and manufacturing, and only idle funds meet the needs of arbitrage, financing and even capital transfer. They should be considered as structural transactions, without transaction authenticity and compliance, which is illegal.
Banks should further strengthen the examination of abnormal or suspicious transactions. For the business handled through non-counter channels such as telephone, internet and ATM, audit measures equivalent to or even strict with counter business should be implemented.
Third, banks should refuse to handle businesses whose authenticity and compliance are in doubt, and report to the foreign exchange bureau in time. The inspection found that some banks handled suspicious business for customers on the pretext that the system did not support or had no basis, and failed to report to the foreign exchange bureau in time afterwards, which was a manifestation of failing to seriously fulfill the obligation of authenticity and compliance audit.
While fulfilling the obligation of authenticity and compliance audit, we should also pay attention to the obligations of anti-money laundering, anti-tax avoidance and anti-terrorist financing, especially trade money laundering. At the same time, it also violated many regulations. Banks must strengthen the audit of the authenticity of such transactions and cargo flow documents, ensure that the transactions are true, compliant and reasonable, and resolutely put an end to handling tens of millions or even hundreds of millions of yuan for them with only one warehouse receipt.
Extended data:
The main contents of bank audit are:
1. Sources and occupation of various deposits, cash on hand, gold and silver, foreign exchange, etc. , ISBN and physical number, maturity number and existing number in the course of bank operation.
2. Banks are engaged in cash management, credit management, foreign exchange management, gold and silver management, credit plan and cash plan. To implement the principles, policies, regulations and disciplines of the party and the state.
3. The correctness and authenticity of all kinds of vouchers, account books, statements and bank accounting business processing.