Vloga in pomen notranjega revidiranja sistema za preprečevanje pranja denarja in financiranja terorizma v banki

Gorenjc, Žarko

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Title:	Vloga in pomen notranjega revidiranja sistema za preprečevanje pranja denarja in financiranja terorizma v banki
Authors:	ID Gorenjc, Žarko (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Gorenjc_Zarko_2020.pdf (1,57 MB) MD5: 95C55FA55C026D4584F0037FE41ADB20 PID: 20.500.12556/dkum/62b0854e-d97a-4969-9ae8-d9e2fd91cee7
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Zaradi pojava škandalov, povezanih s pranjem denarja v več bankah v Evropski uniji v zadnjem obdobju, ki so precej omajali zaupanje javnosti v institut vladavine prava, je Evropska komisija v okviru posebne študije, katere namen je bil ugotoviti vzroke za nastalo situacijo ter predlagati rešitve, kot eno izmed ključnih pomanjkljivosti izpostavila neustrezno korporativno upravljanje v bankah. Korporativno upravljanje določa razporeditev vlog in odgovornosti znotraj banke, na podlagi katerih njen upravljalni organ upravlja poslovne in organizacijske aktivnosti, kar med drugim vključuje tudi vzpostavitev ustreznega sistema notranjih kontrol. Vzpostavitev notranjekontrolnega sistema temelji na vzpostavitvi t. i. funkcijskega modela treh obrambnih linij, v katerem so vloge in odgovornosti upravljanja s tveganji jasno določene. Pomembno vlogo v omenjenem modelu predstavlja funkcija notranje revizije, ki je odgovorna za izvajanje pregledov učinkovitosti notranjekontrolnega okolja na posameznih poslovnih področjih banke in sistema upravljanja tveganj. Pri izvajanju notranjerevizijskih poslov je še posebno pomembna izbira metodološkega orodja za vrednotenje ustreznosti in učinkovitosti izvajanja postopkov notranjih kontrol. Eno izmed možnih metodoloških orodij za revidiranje notranjih kontrol v banki je orodje COSO.
Keywords:	banke, pranje denarja, notranja revizija, orodje COSO
Place of publishing:	Maribor
Publisher:	[Ž. Gorenjc]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77778
UDC:	657.6
COBISS.SI-ID:	43012611
NUK URN:	URN:SI:UM:DK:T0SLM72C
Publication date in DKUM:	16.12.2020
Views:	3152
Downloads:	363
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	14.09.2020

Secondary language

Language:	English
Title:	The Role and Importance of Internal Auditing of the Anti-Money Laundering and Terrorist Financing in Bank
Abstract:	Due to recent scandals related to money laundering in several banks within the European Union, which have significantly undermined public confidence in the institution of the rule of law, the European Commission has launched a special study, highlighting inadequate bank’s corporate governance as one of the key shortcomings. Corporate governance determines the distribution of roles and responsibilities within a bank, on the basis of which its management body manages business and organizational activities, including, among others, the establishment of an appropriate system of internal controls. The establishment of internal control system is based on the establishment of a functional three-line defence model in which the roles and responsibilities of risk management are clearly defined. An important role in this model is played by the internal audit function, which is responsible for reviewing the effectiveness of the internal control environment in the bank’s individual business areas and the risk management system. When performing internal audit activities, choosing the right methodological tool for evaluating the adequacy and efficiency of the implementation of internal control procedures is of the essence. One of possible methodological tools for auditing internal controls in a bank is the COSO tool.
Keywords:	banks, money laundering, internal audit, COSO tool

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