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Risk Indicators in the Banking Sector in the Context of the Prevention of Money Laundering

Sonja Cindori orcid id orcid.org/0000-0002-0134-9285 ; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Tajana Petrović orcid id orcid.org/0000-0001-7069-8748 ; Ministarstvo financija, Porezna uprava, Područni ured Sjeverna Hrvatska, Koprivnica, Hrvatska


Puni tekst: hrvatski pdf 631 Kb

str. 761-784

preuzimanja: 1.645

citiraj


Sažetak

The banking sector still has a very important role in the prevention of money laundering and the financing of terrorism. The development of banks, which includes the expanding of their business scope and the content of provided services, has affected to a certain extent the development of methods and techniques of money laundering and the increasingly more present financing of terrorism. At the same time, the importance of high-risk activities within the framework of private, correspondent, digital, virtual and offshore banking is emphasized, as well as the specifics of Islamic banking and banks operating on Christian ethical principles. For reasons of diversity and complexity of provided services and products, the banking sector has developed indicators for the identification and classification of suspicious activity relating to money laundering and terrorism financing, and risk assessment operations. In support of the thesis of the attractiveness of the banking sector in the money laundering and terrorist financing and the significance of the risk-based approach, a comparison of suspicious transaction reports in the Republic of Croatia with three other countries in the region is presented.

Ključne riječi

money laundering; bank; suspicious transactions; off-shore; indicators

Hrčak ID:

176327

URI

https://hrcak.srce.hr/176327

Datum izdavanja:

30.12.2016.

Podaci na drugim jezicima: hrvatski

Posjeta: 2.840 *