Notranja revizija in pranje denarja v slovenskih bankah

Zadravec, Katja

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Title:	Notranja revizija in pranje denarja v slovenskih bankah
Authors:	ID Zadravec, Katja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Zadravec_Katja_2021.pdf (1,36 MB) MD5: 64B211E92534110B56EBA2E794E6B4B3 PID: 20.500.12556/dkum/b6938417-2e2f-4e78-a2f7-a8584ba048d1
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo Notranja revizija in pranje denarja v slovenskih bankah povzema slovensko in tujo literaturo o pranju denarja, notranji reviziji ter njeni vlogi pri preprečevanju pranja denarja. Prevare niso pojav, povezan s primeri finančnih prevar iz zadnjih dveh stoletij, ampak že v zgodovini lahko najdemo, ko so moški uporabljali trike manipulacije in prevare, da bi pridobili denar, zemljo ali blago. Nastanek računovodstva in revizije je v gospodarski zgodovini povezan z željo s strani držav in cerkve, da zadržijo in preprečijo krajo ter napačno prikazovanje financ. V preteklosti organizacije niso obravnavale preprečevanje prevar kot glavni cilj znotraj sistema notranjih kontrol. Danes pa velja, da so prevare eno najpomembnejših tveganj, kateri so izpostavljene organizacije. Zaradi izpostavljenosti tveganj, povezanih s prevarami, se organizacije vedno bolj osredotočajo na ukrepe za preprečevanje prevar in pravočasno odkrivanje. Vedno večjo vlogo imata v organizacijah notranji nadzor ter notranja revizija. Banke se tveganjem ne morejo izogniti, saj je njihova narava dela takšna, da je prevzemanje tveganj sestavni del bančništva. Obvladovanju tveganj se pripisuje vedno večji pomen. Do tega je prišlo predvsem zaradi globalizacije poslovanja, novih tehnologij in storitev ter zaradi nekaterih nepravilnosti v bankah. Tudi sam slovenski Zakon o bančništvu (Zban-1) zahteva ureditev ravnanja z vsemi oblikami bančnih tveganj, proti katerim se banka postavlja s sistemom notranjih kontrol. Pri bankah poleg zunanjega nadzora, ki ga opravljajo zunanje institucije, npr. Banka Slovenije kot najpomembnejši zunanji nadzornik v Sloveniji, je vse bolj pomemben tudi notranji nadzor, ki ga opravljajo notranji revizorji. Eno izmed bančnih tveganj je tudi pranje denarja in financiranje terorizma. S pranjem denarja in financiranjem terorizma se srečujemo na mednarodni ravni; pralci denarja z različnimi metodami in tehnikami premišljeno izkoriščajo svetovni finančni svet. Zato je potrebno pranje denarja obravnavati globalno, saj samo skupen boj obrodi sadove. Pranje denarja negativno vpliva na gospodarstvo kot celoto, saj povzroča velike finančne izgube, slabi socialno stabilnost ter vodi do izgube zaupanja v gospodarski sistem ter do korupcije. Pranje denarja velja za hujšo obliko kriminala, s katerim se prikriva in zakriva dejanski izvor na nezakonit način pridobljenih sredstev. Namen pranja denarja je predvsem na hiter in neopazen način premoženje, pridobljeno na nelegalen način, oddaljiti od njihovega vira. Notranja revizija ima ključno vlogo v bankah, saj so zelo ranljive in izpostavljene pranju denarja. Nadzor bank na področju preprečevanja pranja denarja je nujen in potreben. Nadzor se izvaja zato, da se ugotovi, ali banke izvajajo vse potrebne naloge in aktivnosti, ki jih nalaga zakon.
Keywords:	pranje denarja, notranja revizija, preprečevanje pranja denarja, banke, notranje kontrole.
Place of publishing:	[Maribor
Publisher:	K. Zadravec
Year of publishing:	2021
PID:	20.500.12556/DKUM-78302
UDC:	657.6:336.71
COBISS.SI-ID:	59314179
NUK URN:	URN:SI:UM:DK:NNJMUP7F
Publication date in DKUM:	13.04.2021
Views:	1766
Downloads:	260
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	03.12.2020

Secondary language

Language:	English
Title:	Internal audit and money laundering in slovenian banks
Abstract:	The master's thesis Internal Audit and Money Laundering in Slovenian Banks summarizes Slovenian and foreign literature on money laundering, internal audit, and its role in the prevention of money laundering. Fraud is not a phenomenon associated with cases of financial fraud from the last two centuries but can be found in history when men used the tricks of manipulation and fraud to gain money, land, or goods. The emergence of accounting and auditing in economic history is associated with the desire on the part of states and the church to deter and prevent theft and misrepresentation of finances. In the past, organizations have not considered fraud prevention as a major goal within the internal control system. Today, however, fraud is one of the most important risks to which organizations are exposed. Due to the exposure to fraud risks, organizations are increasingly focusing on fraud prevention and early detection measures. Internal control and internal audit play an increasing role in organizations. Banks cannot avoid risks, as their nature of work is such that risk-taking is an integral part of banking. Risk management is given increasing importance. This was mainly due to the globalization of operations, new technologies and services, and some irregularities in banks. The Slovenian Banking Act (Zban-1) itself requires regulation of the handling of all forms of banking risks against which the bank confronts itself through a system of internal controls. In the case of banks, in addition to external supervision performed by external institutions, e.g. The Bank of Slovenia as the most important external supervisor in Slovenia, it is also increasingly important for internal supervision performed by internal auditors. One of the banking risks is also money laundering and terrorist financing. We face money laundering and terrorist financing at the international level. Money launderers are deliberately exploiting the global financial world through various methods and techniques. Therefore, money laundering needs to be addressed globally as only a joint fight bears fruit. Money laundering has a negative impact on the economy causing major financial losses, weakening social stability, and leading to a loss of confidence in the economic system and corruption. Money laundering is considered a more serious form of crime which conceals the actual origin of illegally obtained funds. The purpose of money laundering is primarily to remove illegally acquired property from its source quickly and unobtrusively. Internal audit plays a key role in banks because they are very vulnerable and exposed to money laundering. Supervision of banks in the field of anti-money laundering is necessary. Supervision is carried out to determine whether the banks are carrying out all the necessary tasks and activities required by law.
Keywords:	money laundering, internal audit, money laundering prevention, banks, internal controls.

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