銀行係擔任資金仲介及調劑角色，近年隨著科技發展，銀行業務型態逐漸改變，實體功能漸趨式微，傳統銀行除需面臨加速數位化轉型外，金融犯罪案件頻傳，詐欺手法不斷翻新，銀行各項業務作業規範亦面對新型犯罪型態的挑戰，若未及時導正恐喪失大眾對於銀行信賴，故近年業者致力於反洗錢、反詐欺、反資恐等各項金融犯罪防制不遺餘力，主管機關亦將建置內稽內控與強化風險管理視為監理重點。
風險管理專家長期建議企業能制度化風險識別和評估流程，以因應目前風險和未來風險。銀行為風險管理行業，透過風險管理機制賺取風險溢價利潤，在各項業務中，個人貸款詐欺風險態樣眾多，管理者需面臨各項挑戰，從深入了解案件來源、進件管道等尋找異常目標來追溯起因，並透過KYC(Know Your Customer)了解客戶型態，至業務發展階段透過EDD(Enhanced Due Deligence)了解問題和尋求解決的方法，其中建立風險管理意識已超越公司治理職能或部門分類框架。
為有效建立個人貸款詐欺風險險管理指標，本研究先透過主管機關宣導案例及相關文獻分析26項個人貸款詐欺態樣，依實際發生案例驗證態樣效度後，最終回溯調查其他可疑案件找尋關鍵因子，藉以建立對應的責任地圖，並經由關鍵態樣建立13項風險管理指標，及包含事件發生前的預防措施風險管理、事件方發生時的偵測監控風險管理，及事件發生後的調查風險管理等整體風險管理機制，作為未來台灣銀行業落實管理個人貸款詐欺風險之參考，以促進銀行建立良好誠信文化。

Traditional banks serve as financial intermediaries while helping the government to regulate monetary policies to the general public and ensure economies function smoothly. With the advent of digitalization and automation, the banking business has gradually changed, the importance of its entity functions has been declining with the rise of new financial products, services, institutions, and instruments. Banks are forced to the accelerate digital transformation of their services before losing their market shares to the newly raised competitors. In the meanwhile, financial institutions are transforming their operating models constantly to fit the evolving landscape of cyberchrime and fraud that are intensified by the fact that the domain of crime has reached beyond the border of physical spaces, and are becoming more impersonal and electronically sophisticated. Banks must develop new solutions against ever-changing financial crime and secure trust from their clients. The financial industry has been committed to anti-money laundering, anti-fraud, anti-sanction……etc. Financial service authority has made a huge emphasis on the establishment of internal audit, internal control, and risk assessment.
Risk management experts have long recommended that companies institutionalize risk identification and assessment processes to respond to current and future risks. The banking business is a risk management industry that earns a premium through risk management mechanisms. Among all banking services, personal loan fraoud remained to be the most common risk and regulators are facing different types of challenges to find the root causes for each case. Understand existing customers through KYC (Know Your Customer) practices, and understand problems and seek solutions through EDD (Enhanced Due Diligence) at the business development stage. The establishment of risk management awareness has gone beyond corporate governance functions or departmental classifications framework.
To effectively establish personal loan fraud risk management indicators, this research will analyze 26 personal loan fraud types as well as types regulatory authority used in propaganda campaigns to raise public awareness. Each type's validity will be checked and verified; retrospective investigation will be conducted to find out the connections to other suspicious cases as well as identify key factors to establish a corresponding responsibility map and thirteen risk management indicators.
The analysis will include preventive measures before the event, risk management, detection and monitoring when the event occurred, and risk management after the event. This research will serve as a reference for the future banking industry when implementing processes related to personal loan fraud management risks and promote operation integrity culture.

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