The role of the statutory audit in the prevention of money laundering and terrorist financing
DOI:
https://doi.org/10.18041/2619-4244/dl.12-13.3117Keywords:
Active Wash, Control Risk, Assets Launderingand Terrorism FinancingAbstract
This document describes the most relevant aspects about the functions of the statutory auditor in Colombia, facing the process of laundering assets and financing of terrorism within the framework of the Circular outer 304-000001 of 19 April 2014. Taking into account its close relationship with the field audit and the control requirements that arise from the process of globalization of information that exists in the current reality. The challenge of the statutory auditor, from the general accounting community, the supervisory authorities and the national Government, the importance of advance and implement plans, programs that will assist in the detection of laundering assets and financing of the terrorism-related activities; in the same way advance training in community activities related to the economic accounting activities. Through this document highlights the importance of the design and implementation in the organizations of a proper management of this risk of asset laundering and financing of terrorism as good practices, and also indicating the importance of a statutory auditor, focused on the methodology of risks; highlighting the importance of the Board and the Assembly of shareholder support and follow- up for the realization and commissioning underway control programs that help the mitigation of laundering activities of asset under the methodology of risk. The methodology used for this study is the review of the literature, whereas the hermeneutic of cross-section. Therefore, taking into account the norms issued by the organs of control over the subject and the ongoing processes of transmission in exchange of information between and control entities, it is necessary to analyse how the statutory auditor sees this time the possibility to contribute to the Control and monitoring. There that is relevant to the implementation of a system of self-control and management of the risk of terrorism financing and asset laundering organizations
References
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