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Pranje denarja je pri nas nekoliko bolj nov pojem, kot v drugih državah. S pranjem denarja razumemo proces, v katerem poskušajo storilci kaznivih dejanj prikriti lastništvo nad premoženjsko koristjo, ki jo pridobijo s svojim kaznivim dejanjem ter njen pravi izvor. Pranje denarja je pogosto povezano z organiziranim kriminalom, kot je na primer trgovanje z mamili, z orožjem, prevarami. V skupini za mednarodno finančno akcijo so prišli do spoznanja, da kljub različnim oblikam pranja denarja obstaja veliko skupnih značilnosti. Pri pranju denarja ugotavljajo tri tipične operacije: plasma, ustvarjanje plasti, vključitev. Glavna slovenska pravna akta sta Kazenski zakonik Republike Slovenije in Zakon o preprečevanju pranja denarja s spremembami in dopolnitvami. Po Zakonu o preprečevanju pranja denarja gospodarski revizorji ne rabijo izvajati posebnih revizijskih postopkov, prilagojenih odkrivanju pranja denarja, ampak določa le dolžnost poročanja Uradu, če sumi na pranje denarja. Kadar gospodarski revizor zazna sum pranja denarja, mora pridobiti informacije za razumevanje dejanja in okoliščin ter uveljaviti postopke skladno s MSR 250- Spoštovanje zakonov in drugih predpisov pri reviziji računovodskih izkazov. Money laundering is a newer concept in Slovenia as it is in other countries. We understand money laundering as a process by which perpetrators of criminal acts attempt to conceal the ownership of the proceeds they obtain from their crimes as well as their true origin. Money laundering is often connected to organized crime such as drug- and weapon-trafficking and different kinds of frauds. The FATF (Financial Action Task Force) has discovered that despite various forms of money laundering, many common features exist. They have identified three typical operation patterns: Placement sorting and refining, Layering and Integration. Slovenia’s main legislative acts regarding money laundering are its Penal Code and the Law on Prevention of Money Laundering with its amendments. According to the Act Amending the Prevention of Money Laundering, economic auditors are not obliged to implement specific audit procedures adjusted to the detection of money laundering but it is their duty to report cased where money laundering is suspected to the Office. In those cases, where the economic auditor detects causes for suspicion of money laundering, he must obtain the information needed for understanding the actions and circumstances and has to implement procedures in accordance with ISA 250- Consideration of Laws and Regulations in an Audit of Financial Statements. |
