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

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cris.sourceIdoai:irek.ase.md:123456789/1387
dc.creatorGrosu, Maria
dc.creatorMihalciuc, Camelia Cătălina
dc.date2021-11-25T11:01:31Z
dc.date2021-11-25T11:01:31Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:55:44Z
dc.date.available2023-11-13T20:55:44Z
dc.descriptionGROSU, Maria, MIHALCIUC, Camelia Cătălina. Practici și proceduri de audit financiar privind prevenirea și combaterea spălării banilor și a finanțării terorismului în România. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 128-136. ISBN 978-9975-75-989-2.
dc.descriptionThis 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).
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1387
dc.identifier.urihttps://cris.ase.md/handle/123456789/5066
dc.languageother
dc.publisherASEM
dc.subjectmoney laundering
dc.subjectterrorist financing
dc.subjectfinancial audit
dc.subjectrisk questionnaire
dc.titlePractici și proceduri de audit financiar privind prevenirea și combaterea spălării banilor și a finanțării terorismului în România
dc.typeArticle
dspace.entity.typePublication
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