Practici și proceduri de audit financiar privind prevenirea și combaterea spălării banilor și a finanțării terorismului în România

Abstract

This paper aims to highlight the practices and procedures established by the financial auditors for the prevention and combating of money laundering and terrorist financing in Romania. In order to review all the requirements imposed on financial auditors regarding the prevention and combating of money laundering and terrorist financing, the paper is based on the documentation, based in particular on official regulations and reports applicable in Romania. The study presents, in summary, the whole approach that the financial auditor must follow in order to evaluate and report the risks of money laundering and terrorist financing for a mission in which he undertakes. The paper highlights the strengths, but also the weaknesses, regarding the entire procedure by which the prevention and combating of money laundering and terrorist financing by financial auditors operating in Romania must be addressed. JEL: M41, M42, M48; CZU: 657.6:343.3(498).