商业银行反洗钱内部控制机制研究-外文翻译实用文档.doc

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1、湖南文理学院计算机科学与技术系毕业设计(论文)外文资料翻译学院（系）：湖南文理学院计算机科学与技术系专 业：信息管理与信息系统姓 名：XXX 学 号：XX 外文出处：Internal Auditing ,Vol.19, No.5,pp.22-25,September-October2004 附 件：1.外文资料翻译译文；2.外文原文。 指导教师评语： 签名： 年 月 日附件1：外文原文Understanding and Preventing Money LaunderingMoney laundering,due to todays high-tech,global environment,i

2、s a worldwide industry that internal auditors are well suited to combat.Background on money launderingThe term money laundering is derived from activities carried out by organized crime,with used laundry cleaning businesses to disguise launder -large amounts of cash actually earned through extortion

3、, prostitution, gambling, and boot-legging. The money laundering process involves three basic steps.These steps can be achieved in one combined transaction or in three separate transactions.Placement.In this step,large amounts of illegally obtained cash are placed into the financial system,used to b

4、uy high-dollar goods,or smuggled out of the country.The idea is to transform the cash as quickly as possible into other types of assets and thud avoid detection. Layering.This step is performed to hide the illicit funds. Layering is accomplished by creating complex levels of financial transactions t

5、o obscure audit trails and cloak the true ownership of the funds. Some of the methods used are electronic funds transfers(EFTs), conversion into monetary instruments,investments in legitimate businesses, and the purchase of real estate.In many cases, EFTs are used to shuttle funds around between off

6、shore banks and shell companies.Since so many EFTs are processed each day, determining what is legitimate and what is not can be difficult indeed.Integration.The final step in money laundering integrates the newlylaunderedmoney into legitimate business operations.At that point,many future use of the

7、 money will further hide its original source. Three popular methods are used to integrate clean money. First , money launderers establish private corporations in other countries and route the money to these corporations.These foreign corporations can then provide loans to the money launderers back i

8、n the home country. Second ,phony invoices are created in import-export business, The import-export company give an inflated value to the export goods, and when the invoices are paid ,the cash is transferred ,including the laundered money, from oe company to the other. The invoices make the transfer

9、 of the money look legitimate.Third,the money launderer simply purchases an offshore bank. Illegally acquired founds are deposited in the new bank,then transferred via EFT to a legitimate bank. The problem of money launderingFor most people,money laundering itself is not considered a particularly he

10、inous crime.However, money laundering provides criminals with access to their proceeds.These proceeds can be used by money launderers to fund a myriad of other crimes.Money laundering furthers the ambitions of drug traffickers ,organized crime members,terrorists,and others.Money laundering also unde

11、rmines the integrity of financial markets. While large sums of laundered money may arrive at institutions, they may also disappear just as quickly, causing liquidity problems. In addition,governments lose revenue as a result of money laundering.Money laundering diminishes tax revenue, which often me

12、ans higher tax rates for other, honest citizens.John McDowell and Gary Novis, in Economic Perspectives, state that money laundering presents the world community with a complex and dynamic challenge. They believe that the nature of the problem calls for global standards and international cooperation

13、to reduce the ability of criminals to launder their proceeds and carry out their criminal activities.Current nature of the problem.Linda Davies writes, in Nest of Vipers, The money screamed across the wires, its provenance fading in a maze of electronic transfers,which shifted it, hid it, broke it u

14、p into manageable wads which would be withdrawn and redeposited elsewhere, obliterating the trail. She captures the essence of the current nature of the money laundering problem. In todays high-tech global environment, the money laundering process is even harder to trace than it was in the past. Alv

15、in James, Principal at Ernst and Young,LLP, examined the use of underground financial systems, such as the Colombian Black Market Peso Exchange (BMPE)，by terrorists. He noted that while terrorists may not need to launder their money, they do need the means to move the funds covertly. James notes tha

16、t the major similarity among under- ground financial systems, also called parallel payment systems, is their ability to facilitate anonymous international transfers of money. That ability is what makes these existing systems so attractive to terrorists: they can use them to move the dollars needed t

17、o support their activities. Experts indicate that there should be more coordinated efforts against the BMPE and other money laundering operations. The nature of these efforts should include securities, insurance, and money一changing enterprises. Efforts should be made to force drug dollars out of the

18、 safety of the parallel payment systems and into an area less secure for them and more susceptible to law enforcement.The extent of the problem.It is difficult to precisely measure the extent of money laundering, including the number of terrorist dollars moving through the same financial channels. T

19、he people and organizations that engage in these activities obviously are not reporting them to the government. However, there have been numerous attempts to establish the magnitude of the problem.Money laundering around the globe has been estimated at $500 billion a year. John Walker Consulting Ser

20、vices in Australia has created a logical crime economic model that draws on public crime statistics and uses various socioeconomic inputs to estimate the percentage of crime proceeds that will be laundered and where it will take place.They aggregate these estimates and assess the likely extent of mo

21、ney laundering and each countrys contribution. Preliminary numbers from the model estimate the amount of money laundered globally at $2.85 trillion per year. The model breaks the total into various components. It ranks the sources of laundering and the destinations of the money. Unfortunately, the U

22、nited States ranks at the top of both these lists, with a 46.3 percent estimate as to origin of the laundered dollars and an 18.9 percent estimate as to the destination. While this model is not exact (or proven)，there is no disagreement over the fact that money laundering is big business.The Colombi

23、an BMPE launders as much as $5 billion, or about half of U.S. whole- sale drug proceeds, each year. The BMPE is the primary vehicle used to counter the Bank Secrecy Act (BSA).The peso brokers smuggle large amounts of currency to countries that have correspondent relationships with U.S. banks. The fo

24、reign bank then sells a check in U.S. currency drawn on its U.S. correspondent account. The foreign banks accept the currency deposits and then order wire transfers from their correspondent accounts to whomever the depositor designates. The foreign bank is left with a large amount of U.S currency, w

25、hich is then deposited in the correspondent bank. Alvin James states that the effect of this trans action is that we are back to suitcase deposits of U.S. drug currency into our financial system. The only difference is that the dollar peso broker uses the correspondent back door to the bank rather t

26、han the front door in Miami or New-York.Again,this shows that the BSA is working by forcing the dollar peso brokers to move their money offshore instead of structuring deposits here in the U.S. Recent terrorist acts make it all the more imperative that we stem the flow of dollars through these chann

27、els. The USAPA,passed in response to the events of September 11，2001，broadens the powers of government to investigate terrorism and the manner in which it is funded, including money laundering. Efforts to stop money launderingFor efforts against money laundering to be effective, there must be an env

28、ironment conducive to fair and open reporting. Legal authorities, politicians, and the general public must be supportive. The International Federation of Accountants, in an effort to create such an environment, encourages its member bodies to form collaborative relationships with legislative and reg

29、ulatory authorities, both corporate and political. A number of domestic and international groups address the issue of money laundering.The United States has the toughest laws against money laundering, including:the Anti一Drug Abuse Act of 1988;the Crime Control Act of 1990;the Annuzio一Wylie Act of 19

30、92;the Money Laundering Suppression Act(1994);the Terrorism Prevention Act of 1995;new reporting requirements for financial institutions(1996);the USA Patriot Act (2001). Foreign attempts to combat money laundering are found in efforts by the World Bank, international accords, and the work of the Fi

31、nancial Action Task Force (FATE). The World Bank promotes measures that halt, or slow, the flow of money into emerging markets. Relevant international accords include the Vienna Convention, the 1990 Council of Europe Convention, the Basle Committee Statement of Principles, the European Union Directi

32、ve, and the Resolution of the International Organization of Securities Commissions. The FATE consists of representatives from 26 countries and 2 international organizations.The challenge for accountants and internal auditorsAccountants and internal auditors can play a key role in combating money lau

33、ndering. Section 352 of the Patriot Act requires all financial institutions to establish anti一money laundering programs. These programs must include (at a minimum ):the development of internal policies, procedures, and controls to prevent money laundering;the designation of a money laundering compli

34、ance officer;an ongoing training program for awareness of money laundering; an independent audit function to test the programs. Accountants and auditors are well versed in developing internal policies, procedures, and controls and in performing audits. In fact, their role and position necessitate th

35、at they take a proactive stance in initiating organizational controls to expose corruption and prevent money laundering. Recent legislation has increased accountants obligations to be part of the war against corruption and money laundering. Robert Larson and Paul Herz write in The CPA Journal thatAc

36、countants are increasingly responsible for more effective systems of internal controls as well as periodic evaluations,examinations, and audits.ConclusionsThe professional skills and expertise of internal auditors suit them well for the war against money laundering. Forensic accounting skills, as we

37、ll as audit expertise, are needed to help fight this crime. The development of internal policies, procedures, and controls to prevent money laundering falls within the accounting and auditing professions responsibilities. Money laundering, due to todays high-tech, global environment, is a worldwide

38、industry. As many interested parties realize the need for global efforts to combat this very expensive crime, internal auditors have a unique opportunity and obligation to take a proactive role in these efforts.附件2：外文资料翻译译文认识和防止洗钱洗钱的背景术语“洗钱”是源自于用旧衣物清洗业务来伪装“洗钱”，进行有组织的犯罪。大量的资金实际上来自于勒索、卖淫、赌博、走私漏税。洗钱过程有

39、三个基本步骤。这些步骤可以达到一个联合交易或在三个不同的交易。放置。在这一步骤中,大量的非法获得的现金被安置到金融系统,用于购买昂贵商品,或者通过走私离开该国。他们的想法是把现金尽可能快成其他类型的资产和砰地躲过检测。分层。这一步是进行非法资金隐藏。分层是通过创建复杂的金融交易审计线索和掩盖真实的资金的所有权。图1提供了在洗钱的过程中，一个概述的步骤。有些方法是通过电子资金划拨、合法的商业投资、购买房地产，转换成货币工具。电子资金划拨通过离岸银行和空壳公司使得黑钱合法化。因为每天处理很多电子资金划拨，确定是否合法确实很难。整合。最后一步,合并新的“黑钱”投入合法的商业运作。在这一点上,许多将来

40、使用的资金将进一步隐藏其原有的来源。3种常用的洗钱步骤用于整合“干净”的钱.首先，洗钱者在其他国家建立私营企业并向这些企业注资。这些外国公司可以提供的贷款让被洗白的钱回到原先的国家。其次，在进出口业务中制造假发票。进出口公司夸大出口货物的价值，当发票支付时，现金被转移，包括被洗的钱，从一个公司到其他公司。发票使转移资金看上去是合法的。最后, 洗钱者购入一个离岸银行。非法所得资金存入新银行，然后通过电子转账转移到合法的银行。图示1概述了洗钱过程。关于洗钱的问题对大多数人来说,洗钱本身并不被认为是一个特别的滔天罪行。然而,洗钱为犯罪分子提供有效的资金。这些通过洗钱提供的资金可以用于赞助无数的其他罪

41、行。洗钱加强了毒贩子、有组织的犯罪成员,恐怖分子,和其他人的野心。洗钱也质疑了金融市场的完整性。当大量的金钱可以到达黑钱机构,他们也可能同样迅速地消失,导致流动性问题。除此之外，由于洗钱，政府失去了收入。洗钱减少税收，对于诚实的市民来说，这通常意味着更高的税率。 约翰麦克道尔和加里罗维斯从经济角度提出，洗钱使全球面对着一个更加复杂的、动态的挑战。他们相信问题的本质要求全球统一标准和国际合作来减少洗钱犯罪的收益和警惕他们的犯罪活动。当前洗钱的本质在毒蛇的巢穴，琳达戴维斯写到，“金钱在光缆里尖叫，在一个出处已经衰落的迷宫里进行电子转移，或改变，或隐藏，或打散分成易于处理、在任何地方容易消失和再积累

42、的小块，并且消除其痕迹。”她精确的抓住了当前洗钱问题的本质。在如今高科技的全球环境下，洗钱过程追踪比过去更难。 恩斯特和洋有限责任合伙的委托人艾尔文詹姆斯近日考察了恐怖分子利用的地下金融系统，比如哥伦比亚黑市比索交易所。他指出,虽然恐怖分子可能不需要收回他们的钱,但他们确实需要秘密的方法来转移资金。詹姆斯也指出地下财务系统（也称为平行支付系统）之间主要的相似度-他们都可以使国际转让匿名资金变得简单。由于可以移动恐怖分子所需要的美元来支持他们的恐怖袭击，这些已经存在的系统对他们充满了吸引力。专家表明，应该有更多的协调努力来防止地下金融市场以及其他的洗钱活动。洗钱的范围包括恐怖分子的美元移动过的相

43、同金融渠道的数量，很难精确地测量洗钱的范围。某些人们和机构从事这些活动,但是显然不是报告给他们的政府。然而,他们大量努力去建立这个问题的重要性。每年世界各地洗钱总金额估计已达5000亿美元。约翰沃克咨询服务在澳大利亚创造了一个合乎逻辑的犯罪的经济模式,利用公共犯罪统计数字和使用不同社会经济投入的比例进行估计,确定可以进行洗钱的国家。它们聚集这些统计和评估来计算洗钱的可能程度和每个国家贡献。初步数据模型估算每年洗钱的全球金额是2.85万亿美元。该模型将各部件总成。它将洗钱来源和目的地排名。不幸的是,美国总是位居这两个列表的榜首,据估算作为原产地的清洗为46.3%和洗钱的目为美元的比例是18.9%

44、。虽然这是不精确模型(或证明),洗钱犯罪是一个大商业，这是美元争议的事实。 哥伦比亚黑市比索交易所每年洗钱金额高达50亿元，大约为美国整个药品销售收益的一半。比索交易所通常是针对美国银行保密法案采取有效措施。交易所的经纪人走私了大量和美国银行有相对应关系的国家的货币。通过这些货币在外国银行换得一张在美国商行账户的美元支票。外国银行接受货币存款然后通过电子转账的方式汇给其存款人的指定人。外资银行也将面对存入代理银行的大量美国货币。艾尔文詹姆斯指出，“这反式作用影响是使我们回到手提箱存款式的美国，毒品货币进入我们的金融体系。唯一的区别是使用相应美元的比索经纪人可以走后门而不是在跑到迈阿密或者纽约交

45、易所的大厅。再一次，这表明美国商业法案迫使比索经纪人将美元资金投向海外，而不是作为存款留在美国。” 最近的恐怖主义活动迫使我们更有必要阻止通过这些渠道流通的美元。美国军方回应9.11事件时宣称会加大政府权力来调查恐怖主义及其被资助方式，包括洗钱。为反洗钱所作出的努力有效的打击洗钱犯罪，就必须有一个公平的环境和公开的报告。法律部门、政客和公众都必须支持。国际会计师联合会,致力于营造这样的环境,鼓励其会员团体,与立法和监管部门,两公司与政治上的形成合作关系。国内及国际上多个群体致力于解决洗钱这一问题。但是美国有着最艰难的法律来打击洗钱犯罪，其中包括：反药品滥用法案 1988控制犯罪法案 1990安

46、努佐威利法案 1992抑制洗钱法案 1994预防恐怖主义法案 1995金融机构的新报告要求 1996美国爱国者法案 2001 世界银行发现各国努力试图打击洗钱，通过国际协议，建立了金融行动特别工作组。世界银行促进货币停止或者缓慢的向新兴市场流通。有关国际协议包括维也纳公约,1990年欧洲议会会议,巴塞尔银行监管委员会声明原则,欧盟指令,国际证监会组织。金融行动特别工作组是由26个国家代表和两个国际组织组成。会计和内审员所面对的挑战会计和内部审计人员在打击洗钱中扮演一个重要角色。第352条的爱国者法案,要求各金融机构建立反洗钱程序。这些程序必须包括（至少）：发展内部政策、流程和控制，以防止洗钱指

47、定一个监察洗钱官员对洗钱的警惕意识进行培训一个独立的审计部门进行检查 会计师和审计师最好精通于公司的发展政策、流程、控制和执行审核。事实上,他们的作用和工作在于必须以积极的姿态倡导反洗钱、组织控制洗钱、预防洗钱和揭露腐败行为。 最近的立法增加了会计师作为反贪污和反洗钱战争的一部分的责任。罗伯特拉森和保罗赫兹在会计师杂志上提到“会计师更加负责于更有效的内部控制系统以及定期评估、检查和审核。”结论拥有专业的技能和知识的内部审计人员可以更好的打击洗钱犯罪。抵御打击洗钱犯罪需要法务会计能力,以及审计专业知识。熟悉内部的发展政策，流程和控制，以防止洗钱是会计师、审计人员的责任。 洗钱，由于如今的高科技，

48、以及全球环境，是一个全球性的行业。很多利害关系的人意识到有必要为全球抗击这一昂贵的犯罪，内部审计人员有其独特的机会和责任采取一种积极的角色并且在这些方面所做的努力。非现场监管报表、报告报送要求一、报送内容10张非现场监管报表（excel报表）、非现场监管报告（word文档）以及相关工作报告。第一、二、三季度分别报送非现场监管报告的季度报告，第四季度的季度报告和年度报告整合在一起，只需报1份年度报告。二、报表填报注意事项1、必须使用规定的非现场监管报表模板填报报表。非现场监管报表格式必须使用最新的模板，最新模板在“反洗钱监管台账”中的“非现场监管报表模板维护”上直接下载。使用该模板前必须要进行以下的参数设置：（1）打开Excel程序，更改Excel的宏的安全级别为“中”或者“低”。点击“工具”-“宏”-“安全性”更改或者确定安全级别为“中”或者 “低”