SUPERVISION OF OBLIGATION AND RISKBASED SUPERVISION IN COMBATING WITH MONEY LAUNDERING AND TERRORIST FINANCING

Year 2021, Issue: 123, 43 - 79, 04.02.2022

Halis Kıral Murat Kalem

https://doi.org/10.52836/sayistay.1068390

Abstract

The proceeds of crime and financing of terrorist organizations, which have reached significant levels all over the world, are accepted as an important global threat, and combating these threats at the international level gains great importance. This study aimed to contribute to developing the supervision of obligation and risk-based supervision activities in combating money laundering and terrorist financing. Supervision of obligation and risk-based supervision are among the important recommendations of FATF (Financial Action Task Force) which sets standards in this field and evaluates the implementations of countries. This study examined the supervision of obligation in Turkey within the framework FATF standards, implementations of other countries, and related legislation. We found that a centralized structure on supervision of obligation

in Turkey is preferred, while supervisory authorities and financial intelligence units are generally structured separately and that the regulatory and supervisory authorities conduct these supervisions in the selected country examples. A risk-based plan on the supervision of obligation will provide efficient results with limited resources. Strengthening the organizational and personnel structure of the Financial Crimes Investigation Board (MASAK), which is the national authority in this field, developing its expertise infrastructure for liable parties, obtaining updated and specific data regarding liable parties in this scope and reviewing the liable parties in accordance with the FATF Recommendations will contribute to the process of risk-based supervision of obligationand thus combating money laundering and terrorist financing. 

Keywords

Money Laundering, Financing of Terrorism, FATF, Supervision of Obligation, Risk-Based Supervision

KARAPARA AKLAMA VE TERÖRÜN FİNANSMANI İLE MÜCADELEDE YÜKÜMLÜLÜK DENETİMİ VE RİSK ESASLI DENETİM

Abstract

Tüm dünyada önemli boyutlara ulaşan suç gelirleri ile terör örgütlerinin finansmanı önemli bir küresel tehdit olarak görülmekte ve bu tehditlere karşı uluslararası düzeyde mücadele büyük önem kazanmaktadır. Bu çalışmada, karapara aklama ve terörün
finansmanı ile mücadelede yükümlülük denetimlerinin ve risk esaslı denetim faaliyetlerinin geliştirilmesine katkı sağlanması amaçlanmıştır. Yükümlülük denetimi ve risk esaslı denetim, bu alanda standartları oluşturan ve ülke uygulamalarını değerlendiren FATF’nin (Financial Action Task Force- Mali Eylem Görev Gücü) önemli tavsiye kararları arasındadır. Türkiye’de yürütülen yükümlülük denetimlerinin FATF standartları, diğer ülke uygulamaları ve ilgili mevzuat açısından incelendiği bu çalışmada; Türkiye’de yükümlülük denetimi alanında merkezi bir yapılanmanın tercih edildiği, seçilmiş ülke örneklerinde ise genellikle
yükümlülük denetim otoriteleri ile mali istihbarat birimlerinin ayrı teşkilatlandığı ve sektör düzenleyicisi ve denetleyicisi kurumların bu denetimleri yürüttüğü tespit edilmiştir. Risk esaslı yükümlülük denetim planlaması sınırlı kaynaklarla etkin sonuçlar elde edilmesini
sağlayacaktır. Bu konuda ulusal otorite olan Mali Suçları Araştırma Kurulunun (MASAK) personel ve teşkilat yapısının güçlendirilmesi, yükümlüler ile ilgili uzmanlık alt yapısının geliştirilmesi ve bu kapsamda güncel ve spesifik verilere ulaşılması ile yükümlü gruplarının
FATF Tavsiyeleri doğrultusunda yeniden gözden geçirilmesi risk esaslı yükümlülük denetim sürecine ve dolayısıyla karapara aklama ve terörün finansmanı ile mücadeleye katkı sunacaktır

Keywords

Karapara Aklama, Terörün Finansmanı, FATF, Yükümlülük Denetimi, Risk Esaslı Denetim

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