Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …in- volved just about every kind of accounting fraud then known, as well as receipts skimming and money laundering. Although the total dollars involved… …suppliers would – at Antar’s behest – lie. Furthermore, Antar sold large lots of merchandise to wholesalers, but then spread the money to individual stores… …analysts). Finally, Antar listed smuggled money from foreign banks as sales. In the so- called “Panama pump”, black money…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Compliance Management in Africa

  Sharon van Rooyen

  …2.5.1 Money Laundering… …funds management; d) The Criminal Law (Codification and Reform) Act, setting penalties for cor- ruption; and e) The Money Laundering and Proceeds of… …policies and standards for comba- ting money laundering, terrorist financing, and the financing of the prolifera- tion of weapons of mass destruction. South… …system for anti- money laundering, counter financing of terrorism, and counter financing of proliferation (AML/CFT/CPF). The assessment began in April 2019… …country is considered a risk due to insuffi- cient measures to prevent money laundering, terrorist financing, and prolifera- tion financing. South Africa… …, privacy, money laundering, and consideration for human rights. 2.5.1 Money Laundering The financial sector in Africa is facing significant threats… …weaknesses in combating money laundering or terrorist financing, and this process may result in certain coun- tries being placed on the FATF's grey-list as a… …Africa, and Zimbabwe have all been placed on the grey-list at some point due to weaknesses in their anti- money laundering and combating the financing of… …FATF. These examples highlight the detrimental impacts of money laundering and emphasise the importance of having strict regulatory frameworks in place… …Crime Act, tackling corruption lin- kedmoney laundering. Between 2004–2007, Zimbabwe took significant steps towards implementing anti-corruption…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Bekämpfung der Geldwäsche und Wirtschaftskriminalität

  Grundlagen der Geldwäschebekämpfung

  Rüdiger Quedenfeld

  …Geldwäsche ist die, der OECD angegliederte Financial Action Task Force onMoney Laundering (FATF). I.2.2 FATF – Financial Action Task Force on Money Laundering… …Proliferationsfinanzie- rung. Für diesen Bereich setzt sie Standards („International Standards on Comba- ting Money Laundering and the Financing of Terrorism &… …Terrorism (MONEYVAL) – Financial Action Task Force on Money Laundering in South America (AFI- SUD) – Inter Governmental Action Group against Money… …unterstützt: – Asia/Pacific Group onMoney Laundering (APG) – Caribbean Financial Action Task Force (CFATF) – Eurasian Group (EAG) – Eastern and Southern Africa… …Anti-Money Laundering Group (ESAAMLG) – Council of Europe Committee of Experts on the Evaluation of Anti-Money LaunderingMeasures and the Financing of… …Laundering in West Africa (GIABA) – Middle East and North Africa Financial Action Task Force (MENAFATF). Hinzu kommen nachfolgend aufgeführte internationale… …Wolfsberg Group gemeinsam mit Transparency International und Professor Mark Pieth von der Universität Basel die Wolfsberg Anti-Money Laundering Principles für…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Anti-Geldwäsche-Compliance

  Stefan Otremba

  …. 108. 7 Vgl. FATF (2010), Germany –Mutual Evaluation Report Executive Summary – Anti- Money Laundering and Combating the Financing of Terrorism. Nach… …, Reference Guide to Anti-Money Laundering, TheWorld Bank, 2003, I.6. 6 Takáts, IMFWorking Paper 07/81, S. 7.;Herzog/Achtelik, in: Herzog, GwG, Einleitung, Rn… …veröffentlichte die FATF 2022 ihren Berichtmit Empfehlungen, vgl. FATF (2022), Germany –Mutual Evaluation Report Executive Summary – Anti-Money Laundering and…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  The evolution and challenges for Compliance and Integrity Management in Latin America

  Fernando Cevallos

  …a compliance and integrity programs, including anticorruption, money laundering and data privacy frame- works. However, this country has suffered many… …Yet the drug cartels may represent a money laundering and financial terrorism risks, depending on the qualification and classification of each country… …considered the largest criminal investigation originally focused on money laundering, but later expanded to cover a corruption network involving 1094… …advocates, Guatemala was going to be proactive, allowing a rise of awareness and implementing effective controls to mitigate the risks of money laundering… …influence of illicit money in politics and promote amore transparent electoral process. In another important development, the government introduced the…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  An International Perspective on Anti-Corruption: U.S. Foreign Corrupt Practices Act and OECD Anti-Bribery Convention

  Charles Duross, James Koukios

  …, such as themail andwire fraud statutes, the Travel Act, and the money laundering statutes, may apply in the private bribery context. 10 The FCPA’s… …. state or national boundaries);7 (3) corruptly; (4) in furtherance of an offer, payment, promise to pay, or authorization of the payment of any money, or…
• eBook-Kapitel aus dem Buch Handbuch Compliance international

  Indien

  Dr. Karl Sidhu

  …in Kraft und wurde durch Ergänzungsgesetze später erweitert. Insgesamt werden im Prevention of Money Laundering Act 156 Straftaten und 28… …Korruption erlangt wurden, vereinfacht werden. – Prevention of Money Laundering (Amendment) Bill, 2011:642 Zweck des Geset- zesentwurfs ist die Erweiterung… …Pre- vention of Corruption Act (PCA)608 von 1988 oder der Prevention of Money Laun- dering Act (PMLA)609 aus dem Jahr 2002. 2.1.1 Bestechungsdelikte… …Das wichtigste Gesetz zur Bekämpfung von Geldwäsche ist der Prevention of Mo- ney Laundering Act (PMLA) aus dem Jahr 2002.625 Dieses trat am 01.07.2005… …. Explanations (…) (b) „Gratification.“ The word „gratifi- cation“ is not restricted to pecuniary gratifications or to gratifications esti- mable in money…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Integritäts- und Compliance-Management als Corporate Governance – konzeptionelle Grundlagen, Erfolgsfaktoren, Beitrag zur unternehmerischen Wertschöpfung

  Josef Wieland

  …etabliert, die sich auf bestimmte Prozesse des Unternehmens beziehen. Darunter fallen etwa die Umsetzung der Vorschriften zum „Anti Money Laundering“, zum… …(eigene Dar- stellung des Autors) Business Process Compliance Business Conduct Compliance Anti Money Laundering Know Your Customer Denied Parties Embargo… …IT Compliance (Datensicherheit) Anti Money Laundering Korruption, Bestechung, Schmiergelder Untreue, Betrug Sorgfalts- und Aufsichtspflichten…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Handbuch Compliance international

  Südafrika

  Dr. Philipp Kadelbach, Dr. Felix Scheder-Bieschin

  …Money Laundering Regulations1091 müssen verdächtige Transaktionen binnen 15 Tagen gemeldet werden. Allerdings kann das FIC diese Frist auf Antrag…
• eBook-Kapitel aus dem Buch Korruption als internationales Phänomen

  Whistle-Blowing heißt nicht: „verpfeifen“ – Ordonomische Überlegungen zur Korruptionsprävention durch und in Unternehmen

  Prof. Dr. Ingo Pies, Prof. Dr. Markus Beckmann