Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršana un tās problemātika zvērinātu revidentu komercsabiedrībās
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Latvijas Universitāte
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lav
Abstract
Maģistra darba “Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršana un tās problemātika zvērinātu revidentu komercsabiedrībās” mērķis ir pamatojoties uz teorētiskajiem un praktiskajiem aspektiem noteikt un izpētīt problēmjautājumus, kas saistīti ar noziedzīgi iegūtu līdzekļu legalizācijas novēršanu zvērinātu revidentu komercsabiedrībās un piedāvāt risinājumus NILLTPFN IKS uzlabošanai. Darba teorētiskajā daļā ir aplūkoti NILLTPFN procedūras posmi un tas problemātika. Maģistra darba pētījuma daļā veikta zvērinātu revidentu aptauja, kā arī novērtēta zvērinātu revidentu komercsabiedrības SIA “X” izstrādāta NILLTPFN IKS. Rezultātā tika piedāvāti ieteikumi IKS pilnveidošanai un priekšlikumi NILLTPFN efektivitātes uzlabošanai.
The aim of the master's thesis “Prevention of money laundering and terrorism and proliferation financing and its problems in the commercial companies of sworn auditors” is to identify and study problems related to the prevention of money laundering in companies of sworn auditors' and to offer solutions to improve PMLTPF I based on theoretical and practical aspects. The theoretical part of the work deals with the stages of the PMLTPF procedure and its problems. In the research part of the master's thesis, a survey of sworn auditors was conducted, as well as the PMLTPF ICS developed by the commercial company of sworn auditors' SIA “X” was evaluated. As a result, recommendations for the improvement of the ICS and proposals for the improvement of the efficiency of the PMLTPF were offered.
The aim of the master's thesis “Prevention of money laundering and terrorism and proliferation financing and its problems in the commercial companies of sworn auditors” is to identify and study problems related to the prevention of money laundering in companies of sworn auditors' and to offer solutions to improve PMLTPF I based on theoretical and practical aspects. The theoretical part of the work deals with the stages of the PMLTPF procedure and its problems. In the research part of the master's thesis, a survey of sworn auditors was conducted, as well as the PMLTPF ICS developed by the commercial company of sworn auditors' SIA “X” was evaluated. As a result, recommendations for the improvement of the ICS and proposals for the improvement of the efficiency of the PMLTPF were offered.