MONEY LAUNDERING RISK ASSESSMENT REGARDING
THE ACCOUNTING PROFESSION
Tajana Petrović – Porezna uprava, Ministarstvo financija, Hrvatske državnosti 7, Koprivnica, Republika Hrvatska
Sonja Cindori – Pravni fakultet, Sveučilište u Zagrebu, Trg Republike Hrvatske 14, Zagreb, Republika Hrvatska
DOI: https://doi.org/10.31410/EMAN.2021.453
5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, March 18, 2021, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-43-1, ISSN 2683-4510
Sadržaj:
Procjena rizika od pranja novca i financiranja terorizma provodi se na nadnacionalnoj i nacionalnoj
razini, uzimajući u obzir čimbenike i varijable rizika. Temeljem navedenog, računovodstvena
profesija je dužna procjenjivati rizik na razini obveznika, što rezultira prijavama sumnjivih transakcija.
Broj prijava sumnjivih transakcija računovođa u Republici Hrvatskoj i u svijetu je vrlo nizak, što govori
u prilog činjenici nedovoljne razine svijesti o prijetnjama koje takvo postupanje predstavlja. Evidentna
je i podložnost računovodstvene profesije nezakonitom postupanju kroz mogućnost prilagođavanja
financijskih izvještaja u okvirima kreativnog računovodstva, dok se zbog nepoštovanja zakonske regulative,
neprofesionalizma i neetičnosti javlja potreba za forenzičnim računovodstvom. Osobitosti računovodstvene
profesije ukazuju na njezinu višeznačnu ulogu prilikom detekcije pranja novca i drugog
nezakonitog postupanja, uz ograničenje provođenja mjera a posteriori.
Ključne riječi:
Procjena rizika, Sumnjive transakcije, Dubinska analiza, Forenzika, Prijevara.
Abstract:
The assessment of money laundering and terrorist financing risks is conducted at the supranational
and national level, including risk factors and risk variables. Based on the mentioned, the accounting
profession is required to provide risk assessments at the level of obliged entities, which results
in suspicious transactions reports. The number of suspicious transactions reported in the Republic of
Croatia, as well in the world, is notably small, which speaks in favor of insufficient awareness of the
threats posed by such conduct. The susceptibility of the accounting profession to illegal actions through
the possibility of adjusting financial statements within the framework of creative accounting is evident,
while due to non-compliance with legal regulations, unprofessionalism, and unethical needs, there is a
need for forensic accounting. The peculiarities of the accounting profession support its ambiguous role
in the detection of money laundering and other illegal activities, however, such measures are always
implemented a posteriori.
Keywords:
Risk Assessment, Suspicious transactions, Due diligence, Forensic, Fraud.
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