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Le rôle de l'auditeur dans la prévention du blanchiment d'argent

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Berardi, Malika ULiège
Promotor(s) : Fank, Félix ULiège
Date of defense : 4-Sep-2017/11-Sep-2017 • Permalink : http://hdl.handle.net/2268.2/3484
Details
Title : Le rôle de l'auditeur dans la prévention du blanchiment d'argent
Author : Berardi, Malika ULiège
Date of defense  : 4-Sep-2017/11-Sep-2017
Advisor(s) : Fank, Félix ULiège
Committee's member(s) : Hübner, Georges ULiège
Tosi, Katty 
Language : French
Number of pages : 113
Keywords : [en] AML, Luxembourg, Auditors, CRF
Discipline(s) : Business & economic sciences > Accounting & auditing
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] The role of the auditor in money laundering is often challenged during financial cases. A set
of action group likes GAFI (Financial action group) has developed international standards to
fight against money laundering. The purpose of your study is to detect what are the roles of
the auditor to prevent money laundering and to react when a money laundering occurs.
For that, we have analyzed all the AML process that an auditor, working for an audit
company in Luxemburg, had to do before carrying out the audit of the company accounts.
Then, we have interviewed five Luxemburgish auditors facing two different cases of money
laundering to find how they would react in these situations and how they felt about it. We see
that their reaction is following the law and prevent the CRF. In addition, we analyses the
statement of suspicion that the professional hand over to the CRF to see if their process are
relevant.


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Author

  • Berardi, Malika ULiège Université de Liège > Master sc. gest., à fin.

Promotor(s)

Committee's member(s)

  • Hübner, Georges ULiège Université de Liège - ULg > HEC Liège : UER > Gestion financière
    ORBi View his publications on ORBi
  • Tosi, Katty Institut des Réviseurs d'entreprises
  • Total number of views 30
  • Total number of downloads 12










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