Penningtvättslagen
: i bakhuvudet på revisorn

  • Lars Granberg
  • Linn Höglund

    Student thesis: Bachelor

    Abstract

    The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views.

    According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering.

    The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.

    Date of Award2010-Sep-14
    Original languageSwedish
    SupervisorLeif Holmberg (Supervisor) & Bengt Göransson (Examiner)

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)

    Keywords

    • money laundering
    • auditor

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