Abstract
Money laundering is a series of complex and interrelated processes that conceal the source, the illegal nature, the existence, location, schedule or movement of property acquired by the exercise of criminal action, in order to use such property continuously, give a semblance of legality. Money laundering consists of three phases: phase-laying, phase of concealment and phase of inclusion. The fight against money laundering has always been under the jurisdiction of law enforcement. However, theory and practice of auditing in the present time must have theoretical and practical knowledge about money laundering as a category of criminal activity in financial statements due to the fulfillment of legal obligations and professional services. During the process of understanding the legal entity and its environment, the auditor may encounter events or cues that may indicate the possible existence of money laundering. The auditor should be familiar with the techniques and characteristics of money laundering as a criminal activity. Bearing in mind the directions of development of corporate and legal practice in the world, desing and obligations of internal controls will obviously be increasingly imposed on legal entities, whose aims will be directed to harmonize their operations with the laws and regulations against money laundering.
Highlights
Money laundering is a series of complex and interrelated processes that conceal the source, the illegal nature, the existence, location, schedule or movement of property acquired by the exercise of criminal action, in order to use such property continuously, give a semblance of legality
| 99 entities, whose aims will be directed to harmonize their operations with the laws and regulations against money laundering
Kao i razvojem savremenih oblika finansijskih institucija, banaka i hartija od vrijednosti, nastupilo je vrijeme bezgotovinskog sistema razmjene koji je postao brži, sigurniji i tačniji u čuvanju i vođenju evidencija
Summary
Apstrakt Pranje novca predstavlja niz složenih i međusobno povezanih postupaka kojima se prikriva izvor, protivzakonita priroda, postojanje, mjesto, raspored ili kretanje imovine stečene vršenjem kriminalnih radnji, kako bi se takvoj imovini, radi dalje nesmetane upotrebe, dao privid zakonitosti. Teorija i praksa revizije u današnje vrijeme mora imati teorijskih i praktičnih saznanja o pranju novca kao kategoriji kriminalnih radnji u finansijskim izvještajima zbog ispunjavanja zakonskih obaveza i pružanja profesionalnih usluga. Revizor treba da poznaje tehnike i karakteristike pranja novca kao kriminalne radnje. Imajući u vidu pravce razvoja korporativne i zakonske prakse u svijetu, pravnim licima će, očigledno, sve više biti nametnute obaveze osmišljavanja i primjenjivanja internih kontrola, čiji će ciljevi biti usmjereni na usaglašavanje njihovog poslovanja sa zakonima i propisima protiv pranja novca. Ključne reči: pranje novca, kriminalne radnje, finansijski izvještaji, revizija, interna kontrola
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