Revisors rolle i hvidvaskforebyggelsen

Abstract

In recent years there has been increased attention on the topic of money laundering, due to the major consequences it entails - both nationally and internationally. In Denmark, efforts against money laundering have been strengthened over the years within legislative actions, initiatives and increased focus on cooperation between authorities, financial and private companies. This has led to more players being included in the task force against money laundering - especially within the non-financial sector. Auditors are seen as the public’s representative and therefore they have an important role in contributing to transparency in society. This may indicate that there is an expectation of link between the auditor's work and the fight against money laundering. Based on this, incompatibilities may arise between what society believes the role auditors have in relation to the prevention of money laundering and what auditors actually are required to do by law, which may be termed an expectation gap. The purpose of this master’s thesis is to examine whether there is an expectation gap and how it can be minimized. The thesis contains an analysis of the money laundering situation in Denmark. Thereafter there will be an analysis of how auditors fulfil the requirements set by law regarding money laundering. Lastly there will be an analysis to identify whether there is an expectation gap. The primary data for the analysis is based on a) a questionnaire survey and b) 6 interviews, of which three were with auditors and three were with specialists in the anti-money laundering field. On the basis of the analysis, it can be concluded that auditors overall are compliant with the law regarding money laundering. There are some common issues with interpretation of the law which leads to a need for guidance, clarification and improvement on the area. The analysis also showed that there is an expectation gap where society has higher expectations of auditors than what is required by law. The expectation gap is divided into performance gap and reasonables gap. This thesis concludes that there is a need for a centralized unit that has the overall responsibility of the efforts against money laundering in Denmark that can have a supporting role and ensure the effectiveness of the initiated efforts. There is also a need to allocate and specify the responsibilities for the different sectors in regards to their obligations. To minimize the expectation gap there is also a need to improve communication and the overall knowledge sharing about auditors obligations set by law.