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A recente legislação sobre o Branqueamento de Capitais alude a profissão dos auditores, sendo esta sujeita a um conjunto de procedimentos que deverão ser implementados no decurso das auditorias de forma a melhorar a eficácia na prevenção e combate a este crime.
A sustentação deste trabalho baseia-se inicialmente numa revisão da literatura sobre o enquadramento teórico dos conceitos relacionados com o tema, nomeadamente as fases, as formas e as possíveis ligações com a economia paralela. Segue-se ainda as consequências do Branqueamento de Capitais na economia e a evolução legislativa nacional e europeia nesta matéria.
O trabalho aborda ainda importantes instrumentos para os auditores em matéria de Branqueamento de Capitais, nomeadamente o Guia de Aplicação Técnica Nº16 emitido pela Ordem dos Revisores Oficiais de Contas e o Regulamento Nº 2/2020 da CMVM.
Recent legislation concerning Money Laundering explicitly refers to the auditing profession, which is subject to a set of procedures that must be implemented throughout the audit process in order to enhance the effectiveness of measures aimed at preventing and combating this crime. The foundation of this study is initially grounded in a literature review that explores the theoretical framework of concepts related to the subject, particularly the stages, modalities, and potential links with the shadow economy. The study also analyses the economic repercussions of Money Laundering, as well as the evolution of national and European legislation addressing this matter. In addition, this research highlights key instruments available to auditors in the context of Money Laundering, namely the Technical Application Guide No. 16, issued by the Order of Statutory Auditors (OROC), and Regulation No. 2/2020 of the Portuguese Securities Market Commission (CMVM).
Recent legislation concerning Money Laundering explicitly refers to the auditing profession, which is subject to a set of procedures that must be implemented throughout the audit process in order to enhance the effectiveness of measures aimed at preventing and combating this crime. The foundation of this study is initially grounded in a literature review that explores the theoretical framework of concepts related to the subject, particularly the stages, modalities, and potential links with the shadow economy. The study also analyses the economic repercussions of Money Laundering, as well as the evolution of national and European legislation addressing this matter. In addition, this research highlights key instruments available to auditors in the context of Money Laundering, namely the Technical Application Guide No. 16, issued by the Order of Statutory Auditors (OROC), and Regulation No. 2/2020 of the Portuguese Securities Market Commission (CMVM).
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Branqueamento de capitais Prevenção Auditoria Legislação Money laudering Prevention Auditing Legislation