Open AccessOrganization of an effective system financial control of financial transactions on the legalization (laundering) of income, obtained by criminal means
Author(s) -
Maksim Yu. Dendiberya
Publication year - 2021
Publication title -
sibirskaâ finansovaâ škola
Language(s) - English
Resource type - Journals
ISSN - 1993-4386
DOI - 10.34020/1993-4386-2021-2-95-102
Subject(s) - legalization , money laundering , business , order (exchange) , control (management) , finance , accounting , financial system , economics , political science , law , management
This article deals with the problem of financial transactions related to the legalization (laundering) of proceeds from crime. The analysis of the main features of the manifestation of these operations is carried out, their classification is carried out. The models and methods of assessing the risks of money laundering based on a systematic approach to the analysis of financial flows of an organization are proposed. In order to confirm the practical approbation, an analysis of the activities of an organization that carried out financial transactions for the legalization (laundering) of proceeds from crime was carried out.