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Abstract(s)
A presente dissertação aborda o tema da comunicação de esquemas de branqueamento de capitais.
Por definição, o branqueamento de capitais é o ato de ocultar e camuflar bens e rendimentos provenientes de origem criminosa, dando-lhes uma origem aparentemente legal. Nas últimas décadas, o fenómeno do branqueamento de capitais tornou-se num problema de grande dimensão, movido pela globalização da economia mundial e dos mercados, pelo fim das restrições à circulação de capitais, pelo grande avanço tecnológico dos sistemas financeiros e bancários e, por fim, pelos paraísos fiscais, que são o grande impulsionador deste tipo legal de crime.
De acordo com a Lei n.º 83/2017, de 18 de agosto, onde são transpostas as medidas preventivas e repressivas do combate do branqueamento de capitais, são impostos vários deveres preventivos, incluindo o dever de comunicação. Os auditores e revisores, entidades sujeitas ao cumprimento da lei, têm o dever de cumprir com as suas obrigações e comunicar de imediato sempre que haja uma suspeita de fundos ou bens relacionados com o branqueamento de capitais.
O objetivo desta dissertação é compreender o processo de comunicação de esquemas de branqueamento de capitais, analisando os fatores indicatórios e reveladores do crime, os recursos e meios técnicos necessários a uma comunicação mais eficaz assim como perceber quais os obstáculos e desafios enfrentados pelo auditor perante o cumprimento do dever de comunicação. Foi analisada a legislação portuguesa e de outros ordenamentos jurídicos, no sentido de fazer uma breve comparação legislativa sobre as obrigações dos auditores nesta temática, verificando se existe uniformidade de leis.
Optou-se por uma investigação qualitativa, usando a entrevista como técnica de recolha de dados. As entrevistas foram dirigidas a auditores com experiência na temática do branqueamento de capitais.
This dissertation addresses the topic of communication in money laundering schemes. By definition, money laundering is the act of concealing and disguising assets and income derived from criminal origins, giving them an apparently legal source. In recent decades, the phenomenon of money laundering has become a significant problem, driven by the globalization of the world economy and markets, the end of restrictions on the movement of capital, the significant technological advancements in financial and banking systems, and, finally, tax havens, which act as major drivers of this crime. According to Law n.º 83/2017, of 18 August, which transposes preventive and punitive measures to combat money laundering, several preventive duties are imposed, including the duty of communication. Auditors and reviewers, entities subject to compliance with the law, are obliged to fulfill their obligations and immediately report any suspicion of funds or assets related to money laundering. The aim of this dissertation is to understand the process of communicating money laundering schemes, analyzing the indicative and revealing factors of the crime, the resources, and technical means necessary for more effective communication, as well as to comprehend the obstacles and challenges faced by the auditor in fulfilling the duty of communication. The Portuguese legislation and that of other legal systems were analyzed to make a brief legislative comparison regarding the auditors' obligations in this subject, checking for uniformity of laws. A qualitative investigation was chosen, using interviews as a data collection technique. The interviews were conducted with auditors experienced in the field of money laundering.
This dissertation addresses the topic of communication in money laundering schemes. By definition, money laundering is the act of concealing and disguising assets and income derived from criminal origins, giving them an apparently legal source. In recent decades, the phenomenon of money laundering has become a significant problem, driven by the globalization of the world economy and markets, the end of restrictions on the movement of capital, the significant technological advancements in financial and banking systems, and, finally, tax havens, which act as major drivers of this crime. According to Law n.º 83/2017, of 18 August, which transposes preventive and punitive measures to combat money laundering, several preventive duties are imposed, including the duty of communication. Auditors and reviewers, entities subject to compliance with the law, are obliged to fulfill their obligations and immediately report any suspicion of funds or assets related to money laundering. The aim of this dissertation is to understand the process of communicating money laundering schemes, analyzing the indicative and revealing factors of the crime, the resources, and technical means necessary for more effective communication, as well as to comprehend the obstacles and challenges faced by the auditor in fulfilling the duty of communication. The Portuguese legislation and that of other legal systems were analyzed to make a brief legislative comparison regarding the auditors' obligations in this subject, checking for uniformity of laws. A qualitative investigation was chosen, using interviews as a data collection technique. The interviews were conducted with auditors experienced in the field of money laundering.
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Keywords
Auditores Branqueamento de capitais Fraude Crime Comunicação Auditores Money laundering Communication Fraud Crime