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Revisorn och penningtvätt: - En studie om hur revisorer tillämpar lagen om penningtvätt
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Abstract

Title: Accounting and money laundering, a study on how auditors apply the law on money laundering

Date:  May 29th 2013

University: Mälardalens University

Institution: School of economy, society and technology

Level: Bachelor thesis in business economy, 15 credits

Authors: Pavle Adasevic 910731 Oskar Hallberg 900508

Advisor: Kent Trosander

Keywords: Money laundering, Law of money laundering, Auditor, ABL

The main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?

Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.

Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports. Primary data are interviews with three respondents, two auditors and one person from the financial police.

Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be discussable. A hypothesis of a new concept that has been discovered from the study is companysmurfing.

Abstract [sv]

Sammanfattning

Titel: Redovisning och penningtvätt, en studie om hur revisorer tillämpar lagen om penningtvätt

Datum: 29 maj 2013

Lärosäte: Mälardalens högskola

Institution: Akademin för ekonomi, samhälle och teknik

Nivå: Kandidatuppsats för företagsekonomi

Författare: Pavle Adasevic 910731 Oskar Hallberg 900508

Handledare: Kent Trosander

Nyckelord: Penningtvätt, Penningtvättslagen, Revisor, ABL

Problemdiskussion: År 2009 kom en ny lag om penningtvätt. Lagen syftar till att stärka bevakningen och rapporteringen av pengar som förskingrats. År 2011 rapporterades 11464 misstankar om penningtvätt med då endast 4 stycken från revisorer, varför var de så får rapporter från revisorerna?

Syfte: Studien syftar till att visa hur revisorer och redovisnings byråer tillämpar lagen om penningtvätt i praktiken

Metod: Studien har genomförts på ett kvalitativt metodsätt där sekundärdata tagits från litteratur, artiklar och rapporter. Primärdata är intervjuer med tre stycken respondenter, två revisorer och en person från finanspolisen.

Slutsats: Revisorerna tillämpar lagen i sitt arbete. Trots att penningtvättslagen kan anses som tydlig och tillämpbar kan utformandet diskuteras. En hypotes om ett nytt begrepp som har kommit fram av studien är företagssmurfing.

Place, publisher, year, edition, pages
2013. , p. 36
Keywords [en]
money laundry, auditory, audit
Keywords [sv]
penningtvätt, revisorer, lagen om penningtvätt
National Category
Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-19120OAI: oai:DiVA.org:mdh-19120DiVA, id: diva2:626164
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2013-06-17 Created: 2013-06-07 Last updated: 2013-06-17Bibliographically approved

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