Indikatori rizičnosti bankarskog sektora u okvirima prevencije pranja novca

Sonja Cindori, Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska; scindori@pravo.hr
Tajana Petrović, Ministarstvo financija, Porezna uprava, Područni ured Sjeverna Hrvatska, Koprivnica, Hrvatska; tajana.petrovich@gmail.com

Sažetak
Bankarski sektor još uvijek ima vrlo važnu ulogu u prevenciji pranja novca i financiranja terorizma. Razvoj banaka, širenje opsega njihova poslovanja i sadržaja usluga koje pružaju, na određeni je način usmjeravao razvoj metoda i tehnika pranja novca i sve aktualnijeg financiranja terorizma. Pritom se posebno ističe značenje visokorizičnih poslova u okvirima privatnog, korespondentnog, digitalnog, virtualnog i off-shore bankarstva, kao i specifičnosti islamskog bankarstva te banaka koje posluju na načelima kršćanske etike. Iz razloga raznolikosti i kompleksnosti usluga i proizvoda koje pružaju, bankarski sektor razvio je indikatore za utvrđivanje i stupnjevanje sumnje na pranje novca i financiranje terorizma te procjene rizika poslovanja. U prilog tezi o izraženoj atraktivnosti bankarskog sektora u provođenju procesa pranja novca i financiranja terorizma te važnosti pristupa temeljenog na procjeni rizika izložena je komparacija prijava sumnjivih transakcija u Republici Hrvatskoj s još trima zemljama iz regije.

Ključne riječi: pranje novca; banka; sumnjive transakcije; off-shore; indikatori

Full text: http://hrcak.srce.hr/176327

Stranice: 761-784

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

Sonja Cindori, Faculty of Law, University of Zagreb, Zagreb, Croatia;  scindori@pravo.hr 
Tajana Petrović, Ministry of Finance, Tax Administration, Koprivnica, Croatia; tajana.petrovich@gmail.com

Summary

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.

Key words: money laundering; bank; suspicious transactions; off-shore; indicators

Full text: http://hrcak.srce.hr/176327

Pages: 761-784