Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering
Money laundering is a global problem, respectively, and the effort to combat it in order to ensure the integrity of financial systems is global. At the international level, there are anti-money laundering policies, encompassing a number of common regulations and requirements, some of which, howeve...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2023-08-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/29.pdf |
| _version_ | 1797737252048076800 |
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| author | Sergiu Soimu Galina Badicu Diana Rencheci |
| author_facet | Sergiu Soimu Galina Badicu Diana Rencheci |
| author_sort | Sergiu Soimu |
| collection | DOAJ |
| description | Money laundering is a global problem, respectively, and the effort to combat it in order to ensure
the integrity of financial systems is global. At the international level, there are anti-money laundering
policies, encompassing a number of common regulations and requirements, some of which, however,
vary by country and jurisdiction. The study is based on research focused on regulation in the field,
emphasizing the role of audit entities. The investigation was supported by the legislative acts of the
Republic of Moldova, as well as the international ones. The research methodology includes academic
research methods, such as qualitative, dialectical and the methods inherent in economic disciplines.
The qualitative method allowed the analysis of the research theme present in the published works,
which can be found in the Web of Science, Scopus and EBSCO databases. The study constitutes a
significant contribution to the specialized literature regarding the requirements for audit entities in
combating money laundering. |
| first_indexed | 2024-03-12T13:24:44Z |
| format | Article |
| id | doaj.art-da551ce8636e43f2ba7d696555cdf712 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-03-12T13:24:44Z |
| publishDate | 2023-08-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-da551ce8636e43f2ba7d696555cdf7122023-08-25T08:55:26ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272023-08-01XXIII110941102Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering Sergiu Soimu 0Galina Badicu 1Diana Rencheci 2Academy of Economic Studies of Moldova, Chisinau, Republic of Moldova / „Stefan cel Mare” University of Suceava, Romania Academy of Economic Studies of Moldova, Chisinau, Republic of MoldovaAcademy of Economic Studies of Moldova, Chisinau, Republic of MoldovaMoney laundering is a global problem, respectively, and the effort to combat it in order to ensure the integrity of financial systems is global. At the international level, there are anti-money laundering policies, encompassing a number of common regulations and requirements, some of which, however, vary by country and jurisdiction. The study is based on research focused on regulation in the field, emphasizing the role of audit entities. The investigation was supported by the legislative acts of the Republic of Moldova, as well as the international ones. The research methodology includes academic research methods, such as qualitative, dialectical and the methods inherent in economic disciplines. The qualitative method allowed the analysis of the research theme present in the published works, which can be found in the Web of Science, Scopus and EBSCO databases. The study constitutes a significant contribution to the specialized literature regarding the requirements for audit entities in combating money laundering. https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/29.pdfaudit firmspreventing money launderingcombating of money launderingrepublic of moldova |
| spellingShingle | Sergiu Soimu Galina Badicu Diana Rencheci Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering Ovidius University Annals: Economic Sciences Series audit firms preventing money laundering combating of money laundering republic of moldova |
| title | Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering |
| title_full | Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering |
| title_fullStr | Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering |
| title_full_unstemmed | Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering |
| title_short | Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering |
| title_sort | requirements for audit firms regarding the prevention and combating of money laundering |
| topic | audit firms preventing money laundering combating of money laundering republic of moldova |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/29.pdf |
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