【正文】 ansactions to obscure audit trails and cloak the true ownership of the funds. Some of the methods used are electronic funds transfers(EFTs), conversion into moary instruments,investments in legitimate businesses, and the purchase of real many cases, EFTs are used to shuttle funds around between offshore banks and shell so many EFTs are processed each day, determining what is legitimate and what is not can be difficult indeed. the Annuzio 一 Wylie Act of 1992。 the USA Patriot Act (2020). Foreign attempts to bat money laundering are found in efforts by the World Bank, international accords, and the work of the Financial Action Task Force (FATE). The World Bank promotes measures that halt, or slow, the flow of money into emerging markets. Relevant international accords include the Vienna Convention, the 1990 Council of Europe Convention, the Basle Committee Statement of Principles, the European Union Directive, and the Resolution of the International Organization of Securities Commissions. The FATE consists of representatives from 26 countries and 2 international organizations. The challenge for accountants and internal auditors Accountants and internal auditors can play a key role in bating money laundering. Section 352 of the Patriot Act requires all financial institutions to establish anti 一 money laundering programs. These programs must include (at a minimum ): obligations to be part of the war against corruption and money laundering. Robert Larson and Paul Herz write in The CPA Journal thatAccountants are increasingly responsible for more effective systems of internal controls as well as periodic evaluations,examinations, and audits. Conclusions The professional skills and expertise of internal auditors suit them well for the war against money laundering. Forensic accounting skills, as well as audit expertise, are needed to help fight this crime. The development of internal policies, procedures, and controls to prevent money laundering falls within the accounting and auditing professions39。在這一步驟中 ,大量的非法獲得的現(xiàn)金被安置到金融系統(tǒng) ,用于購買昂貴商品 ,或者通過走私離開該國。電子資金劃撥通過離岸銀行和空殼公司使得黑錢合法化。其次，在進(jìn)出口業(yè)務(wù)中制造假發(fā)票。這些通過洗錢提供的資金可以用于贊助無數(shù)的其他罪行。羅維斯從經(jīng)濟(jì)角度提出，洗錢使全球面對著一個更加復(fù)雜的、動態(tài)的挑戰(zhàn)。他指出 ,雖然恐怖分子可能不需要收回他們的錢 ,但他們確實需要秘密的方法來轉(zhuǎn)移資金。 約翰 哥倫比亞黑市比索交易所每年洗錢金額高達(dá) 50億元，大約為美國整個藥品銷售收益的一半。唯一的區(qū)別是使用相應(yīng)美元的比索經(jīng)紀(jì)人可以走后門而不是在跑到邁阿密或者紐約交易所的大廳。但是美國有著最艱難的法律來打擊洗錢犯罪，其中包括： 美國愛國者法案 2020 世界銀行發(fā)現(xiàn)各國努力試圖打擊洗錢，通過國際協(xié)議，建立了金融行動特別工作組。指定一個監(jiān)察洗錢官員 ” 結(jié)論 擁有 專 業(yè)的技能和知識的內(nèi)部審計人員可以更好的打擊洗錢犯罪。熟悉內(nèi)部的發(fā)展政策，流程和控制，以防止洗錢是會計師、審計人員的責(zé)任。一個獨(dú)立的審計部門進(jìn)行檢查 會計師和審計師最好精通于公司的發(fā)展政策、流程、控制和執(zhí)行審核。 有關(guān)國際協(xié)議包括《維也納公約》 ,1990年歐洲議會會議 ,巴塞爾銀行監(jiān)管委員會聲明原則 ,歐盟指令 ,國際證監(jiān)會組織?？刂品缸锓ò? 1990 ” 最近的恐怖主義活動迫使我們更有必要阻止通過這些渠道流通的美元。交易所的經(jīng)紀(jì)人走私了大量和美國銀行有相對應(yīng)關(guān)系的國家的貨幣。它們聚集這些統(tǒng)計和評估來計算洗錢的可能程度和每個國家貢獻(xiàn)。由于可以移動恐怖分子所需要的美元來支持他們的恐怖襲擊，這些已經(jīng)存在的系統(tǒng)對他們充滿了吸引力。 當(dāng)前洗錢的本質(zhì) 在《毒蛇的巢穴》，琳達(dá)洗錢也質(zhì)疑了金融市場的完整性。發(fā)票使轉(zhuǎn)移資金看上去是合法的。 s hightech, global environment, is a worldwide industry. As many interested parties re