案例記錄應記錄做出決定的人以及不提交 SAR 的理由，以確保透明度、支援可審計性並證明符合監管期望。

* The FATF's core role is to enhance international cooperation against money laundering and terrorist financing through setting global standards ("Recommendations") and issuing guidance.
* "The FATF is an intergovernmental body whose purpose is the development and promotion of national and international policies to combat money laundering and terrorist financing."
* The FATF does not have authority to oversee FIUs, nor does it regulate financial markets directly.
References:
CAMS 6th Edition, FATF's Role and Structure
FATF Recommendations (Introduction section)

大額個人現金交易對貨幣服務企業而言是洗錢風險最高的。
現金難以追踪，當處理大量現金時，可能會以極低的透明度將非法資金引入金融體系。

USA PATRIOT Act Section 314(b)allows financial institutions tovoluntarily share information with one another, after notifying the U.S. Treasury, toidentify and report possible money laundering or terrorist financing activities.
Key elements include:
Voluntary participation
Prior notice to FinCEN (part of the U.S. Treasury)
Protection from liability when acting in good faith
Enhanced collaborative detection across institutions
Section 314(a)refers toinformation sharing between law enforcement and financial institutions, not peer-to- peer sharing.
COSMICis an initiative in certain jurisdictions like Singapore, not U.S. regulation.
Regulation (EU) 2024/1624is part of the EU AML framework, not relevant to U.S. institutions.
Reference: ACAMS CAMS Study Guide - 6th Edition, Chapter:U.S. Regulatory Framework- Section:USA PATRIOT Act - Information Sharing under Section 314(b)