The role of an internal auditor in fighting against money laundering

Delo diplomskega projekta obravnava problem pranja denarja in njegove (večkrat) dolgoročne posledice za družbo in gospodarstvo. Denar, ki izvira iz vseh vrst kaznivih dejanj, imenujemo umazan denar. Storilci tovrstnih kaznivih dejanj morajo, da bi lahko ušli organom pregona, prikriti vse sledi za pravim izvorom tega denarja. Ker so tehnike pranja denarja različne in se vedno znova spreminjajo ter pojavljajo nove, morajo podjetja vzpostaviti nek notranji nadzor, ki bo nadzoroval tudi to področje tveganj. Tukaj se pojavi potreba po notranjem nadzoru in zelo znani obliki notranjega nadzora, notranji reviziji. Notranji revizor je tisti, ki revidira področja v podjetju, ki so najbolj izpostavljena tveganjem. Notranji revizor je tudi zaščitnik vrednosti organizacije, saj odkriva pomanjkljivosti in o tem obvešča upravo. Pomembno vlogo pri odkrivanju in zmanjševanju prevar predstavlja prav notranja revizija. Zaradi vloge, ki jo v organizacijah opravlja, je večkrat nezaželena in vzbuja nezaupanje. Organizacije pa se morajo zavedati, da je vzpostavitev notranjega revidiranja pomembna preventiva. Prihrani jim lahko ogromne stroške, ki jih povzročijo prevare v podjetjihv nekaterih primerih vodijo celo do propada podjetij.The bachelor’s thesis project discusses the problem of money laundering and its (multiple) long-term consequences on society and the economy. Money that comes from all kinds of crimes is called dirty money. The perpetrators of such crimes must conceal all traces of the true origin of this type of money to escape law enforcement. Because of different, constantly changing, and new techniques of money laundering, companies need to establish a type of internal control that will also control this area of risk. This is where the need arises for internal control and the well-known type of internal control, internal audit. An internal audit is the one that audits the most at-risk areas in the company. An internal auditor is also the protector of the organization\u27s values because he discovers deficiencies and informs the management of them. Internal audit plays an important role in detecting and reducing fraud. Therefore, it is often undesirable and arouses distrust. However, organizations need to be aware of the importance of establishing internal auditing as a preventive measure. It can save them huge costs caused by corporate fraud which, in some cases, even leads to corporate collapse