Rolul auditului financiar în evaluarea riscurilor de spălare a banilor și de finanțare a terorismului

Abstract

The financial aspects of crime have become increasingly complex in recent years due to rapid advances in technology and the globalization of the financial services industry, and accounting information can be used to support and stimulate financial crime. The importance of this paper starts precisely from the position of the professional accountant, in the sense that the front on which he acts allows him to position himself at the forefront of the fight against criminal acts, such as money laundering and terrorist financing. Regarding the money laundering phenomenon, it refers to the process of transferring money in order to disguise illegal practices, and terrorist financing concerns the situations of facilitating the financing of terrorist acts, these acts often having similar transactional characteristics, mainly related to concealment. CZU: 657.6:[343.37+343.326]; DOI: 10.5281/zenodo.7063779