title: Ð Ð¾Ð»Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ Ð¼ÐµÑ Ð°Ð½Ð¸Ð·Ð¼Ð¾Ð² Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð»ÐµÐ³Ð°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐµÑÑÑÐ¿Ð½ÑÑ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: The role of audit companies in providing anti-money laundering mechanisms
Creators: name: ÐÐµÐ³ÑÑÑÐµÐ², ÐÐ°Ð½Ð¸Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÑÐ±ÑÐµÐºÑÑ Ð¿ÐµÑÐ²Ð¸ÑÐ½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¼Ð¾Ð½Ð¸ÑÐ¾ÑÐ¸Ð½Ð³Ð°
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð¿Ð¾Ð´Ð¾Ð·ÑÐ¸ÑÐµÐ»ÑÐ½ÑÐµ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¸
subjects of primary financial monitoring
audit companies
internal control
suspicious transactions

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð° Ð¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¾Ð±ÑÐ·Ð°Ð½Ð½Ð¾ÑÑÐµÐ¹ Ð² ÑÑÐµÑÐµ Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð»ÐµÐ³Ð°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐµÑÑÑÐ¿Ð½Ð¾Ð³Ð¾ Ð´Ð¾ÑÐ¾Ð´Ð° Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÑÑÐ¾ÑÐ¸Ð·Ð¼Ð°. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð·Ð½Ð°ÑÐµÐ½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð Ð¾ÑÑÐ¸Ð¸ Ð² ÑÐµÐ»Ð¾Ð¼ Ð¸ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐÐ/Ð¤Ð¢ Ð² ÑÐ°ÑÑÐ½Ð¾ÑÑÐ¸; - Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ðµ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ°Ð¼Ð¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¾Ð±ÑÐ·Ð°Ð½Ð½Ð¾ÑÑÐµÐ¹ Ð² ÑÑÐµÑÐµ ÐÐÐ/Ð¤Ð¢; - Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÑ Ð¾Ð±ÑÐ·Ð°Ð½Ð½Ð¾ÑÑÐµÐ¹, Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ Ð² ÑÑÐµÑÐµ ÐÐÐ/Ð¤Ð¢; - Ð¾Ð¿Ð¸ÑÐ°ÑÑ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸ Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÑ Ð¾Ð±ÑÐ·Ð°Ð½Ð½Ð¾ÑÑÐµÐ¹; - Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹, ÐºÐ°Ðº ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð°Ð½ÑÐ¸Ð¾ÑÐ¼ÑÐ²Ð¾ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ; - Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑ Ð¾Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑ Ð´Ð»Ñ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐÐ/Ð¤Ð¢. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð¿Ð¾ÑÑÐµÐ±Ð½Ð¾ÑÑÑÑ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐÐ/Ð¤Ð¢ Ð² Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ð¸ ÐºÐ°ÑÐµÑÑÐ²Ð° Ð¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ² Ð² ÑÑÐµÑÐµ ÐÐÐ/Ð¤Ð¢ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¿ÑÐ¾Ð²ÐµÑÐ¾Ðº. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ Ð Ð¤, ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ°, Ð½Ð°ÑÑÐ½ÑÐµ Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¸, ÑÐµÑÑÑÑÑ ÑÐµÑÐ¸ ÐÐ½ÑÐµÑÐ½ÐµÑ Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ: Ð°Ð²ÑÐ¾ÑÑÐºÐ¸Ð¹ Ð¿Ð¾Ð´ÑÐ¾Ð´ Ðº Ð¾ÑÐµÐ½ÐºÐµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¾ÑÑÐ°ÑÐ¾ÑÐ½Ð¾Ð³Ð¾ ÑÐ¸ÑÐºÐ° ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ñ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿Ð¾Ð´Ð¾Ð·ÑÐ¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¿ÑÐ¾Ð·ÑÐ°ÑÐ½Ð¾ÑÑÐ¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÑÐµÐ¼ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÐµÐ´Ð¸Ð½Ð¾Ð¹ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ.
description: The given work is devoted to analyzing and formulate recommendations to improve the quality and effectiveness of auditorâs performance of duties in the field of combating money laundering and the financing of terrorism. The research set the following goals: - determine the importance of audit organizations for the economic security of Russia in general and the AML/CFT system in particular; - examine the performance by employees of the audit organization of responsibilities in the field of AML/CFT; - analyze the results of auditorsâ performance of professional duties, including in the field of AML/CFT; - describe the shortcomings in the performance of professional duties by auditors; - offer recommendations for improving the activities of audit organizations as subjects of the anti-money laundering system; - assess the effect of implementing the proposed measures for the national AML/CFT system. The relevance of the topic is due to the need of the national AML/CFT system to improve the quality and effectiveness of auditorsâ fulfillment of AML/CFT obligations when conducting audits. The sources of information were legal acts of the Russian Federation, economic literature, scientific publications, Internet resources and data from analytical agencies. Proposed: the authors approach to assessing by auditors the residual risk of containing suspicious transactions in the organizations activities and optimizing the efficiency and transparency of audit activities by introducing a unified audit information and analytical system.