认识和防止洗钱 外文翻译.doc

认识和防止洗钱_外文翻译认识和防止洗钱_外文翻译
湖南文理学院计算机科学与技术系
毕业设计论文外文资料翻译

学院(系): 湖南文理学院计算机科学与技术系 专 业:信息管理与信息系统 姓 名:潘昭求
学 号: 200817020237外文出处:Internal Auditing ,, ,-25,September-October2004 附 件: ;。

指导教师评语:签名:年 月 日
附件1:外文原文 Understanding and Preventing Money LaunderingMoney laundering,due to today's high-tech,global environment,is a worldwide industry that internal auditors are well suited to combat.
Background on money laundering The term "money laundering " is derived from activities carried out by organized crime,with used laundry cleaning businesses to disguise "launder" -----large amounts of cash actually earned through extortion, prostitution, gambling, and boot-legging. The money laundering process involves three basic steps can be achieved in one combined transaction or in three separate transactions.
?Placement. In this step,large amounts of illegally obtained cash are placed into the financial system,used to buy high-dollar goods,or smuggled out of the idea is to transform the cash as quickly as possible into other types of assets and thud avoid detection? step is performed to hide the illicit funds. Layering is accomplished by creating complex levels of financial transactions to obscure audit trails and cloak the true ownership of the funds. Some of the methods used are electronic funds transfersEFTs, conversion into monetary 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.
? final step in money laundering integrates the newly"laundered"money into legitimate business that point,many future use of the money will further hide its original source Three popular