Uloga vanjske revizije u sustavu sprječavanja pranja novca i financiranja terorizma kod poslovnih banaka

undergraduate thesis

• Title (english): The role of external audit in the anti-money laundering and counter-terrorism financing at commercial banks
• Author: Ema Rilović
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-07-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Banke imaju iznimno važnu ulogu u sustavu sprječavanja pranja novca i financiranja terorizma s obzirom da je temelj njihova poslovanja novac, odnosno zaprimanje novčanih sredstava u obliku oročenih ili a vista depozita te plasiranje novčanih sredstava u obliku kredita. Svojim poslovanjem banke imaju velik utjecaj na nacionalno gospodarstvo i javni interes. Kako bi uspješno pratile te pravodobno zaustavile i prijavile sumnjive transakcije i klijente, banke su dužne uspostaviti sustav unutarnjih kontrola, kojim su propisane kontrole i mjere koje će zaposlenici provoditi u cilju učinkovitog sprječavanja pranja novca i financiranja terorizma. Banke su obveznici revizije godišnjih financijskih izvještaja, čime vanjski revizori dobivaju ulogu preventivnog tijela, ukoliko uoče da banka nije poslovala u skladu sa regulatornim okvirom, uspostavljenim unutarnjim kontrolama i mjerama te ukoliko smatraju da sustav unutarnjih kontrola nije učinkovit. U radu se prikazuje na koji način vanjska revizorska društva mogu utjecati na prevenciju sustava pranja novca i financiranja terorizma u poslovnim bankama u Republici Hrvatskoj.

Abstract (english)

Banks have an exceedingly important role in the anti-money laundering and counter-terrorism financing system, considering that their business is based on money: receiving funds in the form of fixed-term deposits or a vista deposits and placing funds in the form of loans. Through their operations, banks have a great influence on the national economy and public interest. In order to successfully monitor, prevent and report suspicious transactions and clients, banks are required to establish a system of internal controls, which prescribes controls and measures to be implemented by employees in order to effectively prevent money laundering and terrorist financing. Banks are obliged to audit annual financial statements, which gives external auditors the role of a preventive body, if they notice that the bank did not operate in accordance with the regulatory framework, established internal controls and measures, and if they believe that the system of internal controls is not effective. The paper shows how external auditing companies can influence the prevention of money laundering and terrorist financing systems in commercial banks in the Republic of Croatia.
Keywords: money laundering, banks, risk management, internal controls, external audit

• Keywords: pranje novca; banke; upravljanje rizikom; interne kontrole; vanjska revizija
• Keywords (english): money laundering; banks; risk management; internal controls; external audit
• Language: croatian
• URN:NBN: urn:nbn:hr:199:809630
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-07-12 06:30:01