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Title:Vloga notranje revizije pri obvladovanju tveganj s področja preprečevanja pranja denarja in financiranja terorizma na primeru banke
Authors:ID Drofenik, Sara (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Drofenik_Sara_2021.pdf (1,40 MB)
MD5: 96DA9077B018F9663D0CDF8094A3F934
PID: 20.500.12556/dkum/9cf45ba4-44f8-4a72-91a4-6d83726cb8b0
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Magistrsko delo Vloga notranje revizije pri obvladovanju tveganj s področja preprečevanja pranja denarja in financiranja terorizma na primeru banke povzema domačo in tujo literaturo s področja preprečevanja pranja denarja in financiranja terorizma ter s področja revidiranja pranja denarja in financiranja terorizma. Pranje denarja in financiranje terorizma še zdaleč ni nov pojav, vendar se spreminjajo njegove oblike in načini, tako kot se spreminja družba kot takšna. S tokom sprememb se spreminjajo tudi notranji nadzorni sistemi v bankah in način razmišljanja notranje revizije, ki v sklopu svojih revizij neodvisno preverja delovanje nadzornih sistemov. Že narava bančnega poslovanja je takšna, da banke pri svojem delovanju prevzemajo določena tveganja, kar pomeni, da so banke različnim tveganjem bolj izpostavljene in se temu tudi ne morejo povsem izogniti. Ravno zaradi tega je potrebno, da izvajajo vse dejavnosti za zmanjševanje teh tveganj, in sicer na sprejemljivo nizko raven, oziroma z drugimi besedami, za obvladovanje teh tveganj. S tem namenom vzpostavljajo razne nadzorne sisteme, ki pravočasno zaznajo tovrstna tveganja in delujejo preventivno. Glede na vse strožjo zakonodajo imata vedno večjo vlogo pri tem Oddelek za preprečevanje pranja denarja in financiranja terorizma, ki zagotavlja in obvladuje sistem na področju preprečevanja pranja denarja, ter notranja revizija, ki izvaja neodvisna preverjanja tega sistema. Razvoj notranje revizije, njenega pomena in pristopov se razvija in spreminja tako, kot se spreminja družba in vse drugo. V zadnjih letih se je področje preprečevanja pranja denarja z vidika zakonskih določil zelo zaostrilo, zato morajo banke še dodatno usmeriti več pozornosti na to področje in s tem povezanim obvladovanjem tveganj. S spreminjanjem družbe se spreminjajo tudi kriminalna dejanja in načini prevar. Denar in transakcije z denarjem v preteklosti niso bili tako obsežni in zapleteni, kot so dandanes, zato je bilo obvladovanje tveganj včasih precej preprostejše in majn obsežno, kot je dandanes. To predstavlja za nadzorne funkcije, kot je notranja revizija, velik izziv in prilagajanje v sklopu svojih revizij in načina razmišljanja. Z globalizacijo bančnega sistema, nenehnim pojavom novih izdelkov in storitev, naprednim razvojem informacijsko-komunikacijskih tehnologij se pojavljajo vedno novi izzivi z bolj prikritimi načini pranja denarja in financiranja terorizma. Prav tako širjenje bančnega poslovanje preko meja na eni strani ponuja hitrejši in preprostejši prenos denarja za bančne komitente, na drugi strani predstavlja večje tveganje za banke, da bo njihov sistem uporabljen za pranje denarja in financiranje terorizma. Notranja revizija ima pomembno vlogo, saj so ravno banke zelo izpostavljene pranju denarja in financiranju terorizma. S svojimi preverjanji notranja revizija ugotavlja, ali banka izvaja vse zakonsko predvidene dejavnosti in poda oceno glede delovanja notranjih nadzornih sistemov.
Keywords:pranje denarja, financiranje terorizma, notranji nadzori, notranja revizija, banke
Place of publishing:Maribor
Publisher:[S. Drofenik]
Year of publishing:2021
PID:20.500.12556/DKUM-80032 New window
UDC:657.6:343.9
COBISS.SI-ID:90732547 New window
Publication date in DKUM:23.12.2021
Views:1195
Downloads:207
Metadata:XML DC-XML DC-RDF
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:26.08.2021

Secondary language

Language:English
Title:The role of internal audit in risk management in the field of prevention of money laundering and terrorism finaancing on the example of the bank
Abstract:The master's thesis The role of internal audit in risk management in the field of prevention of money laundering and terrorism financing on the example the bank summarizes domestic and foreign literature in the field of prevention of money laundering and terrorism financing and in the field of auditing money laundering and terrorism financing. Money laundering and terrorism financing is far from a new phenomenon, its forms and ways are changing, just as society itself. With the course of changes, the internal control systems in banks are also changing, as is the way of thinking of internal audit, which independently checks the control systems as a part of its audits. The very nature of banking operations is such that banks assume certain risks, which means that banks are more exposed to various risks and cannot completely avoid them. Precisely because of this, it is necessary that they carry out all activities to reduce these risks to an acceptable low level, or in other words, to manage these risks. To this end, they are setting up various control systems that detect such types of risk in a timely manner and act preventively. Given the increasingly stringent legislation, the Department for the Prevention of Money Laundering and Terrorism Financing, which provides and manages the anti-money laundering system, and the internal audit, which carries out independent verifications of this system, have an increasing role to play. The development of internal audit, its meaning and approaches is evolving and changing just as society and everything else is changing. In recent years, the area of anti-money laundering has become much stricter in terms of legal provisions, so banks need to pay even more attention to this area and the related risk management. As society changes, so do criminal acts and methods of fraud. Money and money transactions in the past were not as extensive and complex as they are today, so risk management was much simpler and less extensive than it is today. This poses a major challenge and adjustment for control functions such as internal audit as part of their audits and way of thinking. With the globalization of the banking system, the constant emergence of new products and services, the advanced development of information and communication technologies, new challenges are emerging with more covert ways of money laundering and terrorism financing. Also, the expansion of cross-border banking on the one hand offers faster and easier money transfers for banking customers, and on the other hand poses a greater risk for banks that their system will be used for money laundering and terrorist financing.
Keywords:money laundering, terrorism financing, internal controls, internal audit, banks


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