TFL Vsebine / Revija SIR*IUS

Auditor's activities following the Prevention of Money Laundering and Financing of Terrorism Act (ZPPDFT-2)

V članku so obravnavane obveznosti in odgovornosti revizorjev pri preprečevanju pranja denarja. V globaliziranem svetu, kjer je tveganje pranja denarja in nezakonitih finančnih dejavnosti vedno večje, imajo revizorji ključno vlogo. Od njih se pričakuje, da razumejo tveganja in ranljivosti, povezane s pranjem denarja, ter da proaktivno prepoznajo in poročajo o sumljivih transakcijah ali dejavnostih. V članku podrobno obravnavamo obveznosti revizorjev, kot so ocena tveganja, skrbni pregled stranke, vzpostavitev učinkovitih politik, kontrol in postopkov ter prepoznavanje politično izpostavljenih oseb. Poudarek je na prilagajanju teh obveznosti v skladu z zakonodajo o preprečevanju pranja denarja in financiranja terorizma.

This article discusses the obligations and responsibilities of auditors in the context of preventing money laundering. In a globalized world, where the risk of money laundering and illicit financial activities is ever-increasing, auditors play a key role. They are expected to understand the risks and vulnerabilities associated with money laundering and to proactively identify and report suspicious transactions or activities. The article thoroughly examines the obligations of auditors, such as risk assessment, customer due diligence, establishment of effective policies, controls and procedures, and identification of politically exposed persons. The emphasis is on adapting these obligations in accordance with the legislation on preventing money laundering and terrorist financing.