금융산업은 일상 국민 생활경제와 매우 밀접한 관련이 있다. 따라서 저축은행 사태와 같이 금융기관 임직원들에 의한 횡령, 배임 등 부정행위(fraud)가 발생할 경우, 신용경색과 연쇄파산 등 민생경제에 심대한 악영향을 끼칠 수 있다. 이에 외국에서는 금융산업 보안의 중요성이 특히 강조되고 있고, 물적, 인적, 사이버를 통합하는 융합보안(converged security)으로 발전하고 있다. 본 연구는 우리나라 은행권에서 내부 임직원들에 의해 발생하는 부정행위를 방지하는데 목적이 있다. 이를 위하여, 리스크 관리(risk management) 업무를 담당하고 있는 은행권 임직원, 금융 정책수립 및 규제기관 담당자, 보안전문가 등 총 16 명에 대하여 반구조화된 심층 인터뷰(in-depth semi-structured interview)를 실시하였다. 수집된 데이터를 개인, 조직, 사회 문화적 레벨 등, 세 가지 계층화 수준에서 분석하였고, 이를 바탕으로 금융산업보안(financial industry security)의 발전과 금융권 내부부정 행위 방지를 위한 정책적 권고사항들을 도출하였다.
금융산업은 일상 국민 생활경제와 매우 밀접한 관련이 있다. 따라서 저축은행 사태와 같이 금융기관 임직원들에 의한 횡령, 배임 등 부정행위(fraud)가 발생할 경우, 신용경색과 연쇄파산 등 민생경제에 심대한 악영향을 끼칠 수 있다. 이에 외국에서는 금융산업 보안의 중요성이 특히 강조되고 있고, 물적, 인적, 사이버를 통합하는 융합보안(converged security)으로 발전하고 있다. 본 연구는 우리나라 은행권에서 내부 임직원들에 의해 발생하는 부정행위를 방지하는데 목적이 있다. 이를 위하여, 리스크 관리(risk management) 업무를 담당하고 있는 은행권 임직원, 금융 정책수립 및 규제기관 담당자, 보안전문가 등 총 16 명에 대하여 반구조화된 심층 인터뷰(in-depth semi-structured interview)를 실시하였다. 수집된 데이터를 개인, 조직, 사회 문화적 레벨 등, 세 가지 계층화 수준에서 분석하였고, 이를 바탕으로 금융산업보안(financial industry security)의 발전과 금융권 내부부정 행위 방지를 위한 정책적 권고사항들을 도출하였다.
Because financial industry is closely related to the daily lives of people, internal fraud such as embezzlement by the employees can cause serious damage to the national economy, including credit crunch and contagious bankruptcy, as once demonstrated in the Savings Bank Scandal in 2011. Therefore, t...
Because financial industry is closely related to the daily lives of people, internal fraud such as embezzlement by the employees can cause serious damage to the national economy, including credit crunch and contagious bankruptcy, as once demonstrated in the Savings Bank Scandal in 2011. Therefore, the importance of financial industry security is being emphasized and developed into converged security that combines physical, human and cyber security. In this study, to prevent fraud caused by internal employees in Korean financial sector, in-depth semi-structured interviews were conducted with a total of 16 participants including bankers, officials of financial regulators, and security experts, who were in charge of risk management in the industry. The collected data were analyzed at three stratification levels such as individual, organization, and socio-cultural factor. Based on this analysis, policy recommendations were suggested for the development of financial industry security and reducing internal fraud in banking institutions.
Because financial industry is closely related to the daily lives of people, internal fraud such as embezzlement by the employees can cause serious damage to the national economy, including credit crunch and contagious bankruptcy, as once demonstrated in the Savings Bank Scandal in 2011. Therefore, the importance of financial industry security is being emphasized and developed into converged security that combines physical, human and cyber security. In this study, to prevent fraud caused by internal employees in Korean financial sector, in-depth semi-structured interviews were conducted with a total of 16 participants including bankers, officials of financial regulators, and security experts, who were in charge of risk management in the industry. The collected data were analyzed at three stratification levels such as individual, organization, and socio-cultural factor. Based on this analysis, policy recommendations were suggested for the development of financial industry security and reducing internal fraud in banking institutions.
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문제 정의
Fortunately, this study has successfully obtained data by conducting sixteen semi-structured interviews with bank managers and employees in Korean banking industry. Therefore, this study aimed to suggest more effective counter-fraud methods to reduce internal fraud in Korean banking institutions.
This study has discussed the issues that relate to the research question: “what and how can systems be improved to reduce internal fraud in Korean banking industry?
Furthermore, it was revealed that Korea has enacted the Act on Corporate Governance of Financial Companies in 2017. The aim of the Act is to ensure the sound management of financial companies and to protect depositors, investors, and consumers by prescribing basic matters concerning the governance structures of financial companies. This newly enacted act includes requirements for qualification for executive officers of financial companies, the organization and management of the board of directors, and the internal control system.
This study has discussed the issues that relate to the research question: “what and how can systems be improved to reduce internal fraud in Korean banking industry?” For that, qualitative in-depth interviews were analyzed based on three different hierarchical levels; the micro (perpetrator), meso (organizational) and macro (national) aspects of fraud prevention and detection. Based on the analysis of the interview transcripts, the recommendations are presented to reduce internal fraud and improve financial industry security.
제안 방법
In this ‘finance capitalism’, profits were made by so-called ‘fiddling with money’. The new means of production entailed corporate takeovers, land speculation, currency trading, real estate ventures, futures trading, and land swaps. Given the significance of the economic and organizational structure in the broader economy, the qualitatively different ‘production’ process in finance capitalism generated new forms of corporate crime in response to new sets of ‘pressure’ and ‘opportunities.
For the study, the researcher conducted a qualitative research method from December 2016 to April 2017. Qualitative research is an investigative process to make sense of a social phenomenon by contrasting, comparing, cataloguing and classifying the object of study (Miles and Huberman, 1984).
The interview data were transcribed and significant parts of texts and themes that relate to the conceptual framework were extracted from the transcribed texts. The findings of the qualitative study were aligned with the Fraud, Resilience and Cultural Model (Button and Gee, 2013) that posits a three-level analysis for a counter-fraud framework: The perpetrator (micro-), organizational (meso-) and societal and national (macro-) levels. The conceptual framework for qualitative findings is depicted in Figure 1.
In addition, whistle-blowing systems and corporate governance structures are included in the organizational-level analysis. Lastly, the study analyzes societal and national-level factors, such as the criminal justice system, national culture and counter-fraud legislation.
대상 데이터
Qualitative research is an investigative process to make sense of a social phenomenon by contrasting, comparing, cataloguing and classifying the object of study (Miles and Huberman, 1984). Semi-structured interviews, which are open and allowing new ideas to be brought up during the interview, were scheduled with managers and employees of each type of bank, supervisory officials of the Financial Supervisory Services (FSS), a policy maker of the Bank of Korea, and a university professor, who all had a keen interest and experience in managing fraud risk.
후속연구
Finally, the findings of this study should be embraced by Korean banking industry. For example, the respondents in the second sector had a significantly lower level of awareness about internal fraud.
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