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Karapara Aklama Aracı Olarak Yeni Bir Mali Suç: Siber-Aklama

Year 2013, Volume: 20 Issue: 1, 315 - 325, 01.03.2013

Mustafa Miynat Selim Duramaz

Abstract

Today, banks and other financial institutions are one of at the most institutions which are using as an intermediary on black money laundering. Developments in technology have increased some risk factors for financial institutions too. One of these risks is online crime is becoming a more frequent encounters for banks and financial institutions while they are busy with operational processes. The purpose of this study is to identify the points that banks have to prevent the crime of money laundering which results from the misuse of information technologies. Further it was tried to explore the effects of cyber crime and money laundering together.

Keywords

Black Money Cyber-laundering Banks.

References

  • AYKIN, Hasan (2007), “Karaparanın Aklanmasıyla Mücadele Konusundaki Temel Uluslararası Metinler ve Oluşumlar”, Uluslararası Ekonomik Sorunlar Dergisi, Sayı: 25, 33-40.
  • AYKIN, Hasan (2012); “Siber Suçlar ve Karapara Aklama Semineri”, http://www.masak.gov.tr/media/portals/masak2/files/Siber_suc_ve_money_laundering_aci s_konusmasi.doc, (20/06/2012).
  • BAUER, Hans Peter, PETER, Martin (2003), “Global Standards For Money Laundering Prevention”, Journal of Financial Crime, Vol: 10, No: 1, 69-72.
  • ÇELİK, Kuntay, S. Işıl Koçağra, Kadir Güler (2000), Karapara Aklama, MASAK Yayın No:1, Ankara.
  • FABRE, Guilhem (2005), “Prospering on Crime: Money Laundering and Financial Crisis”, Lund University Centre for East and South-East Asian Studies Working Paper, No: 9, Sweden. FATF (2010), Money Laundering Using New Payment Methods, FATF Report, Ekim.
  • FATF (2001), Report on Money Laundering Typologies 2000-2001, Şubat 2001, http://www.fatfgafi.org/dataoecd/29/36/34038090.pdf, (15/02/2012).
  • GILL, Martin, TAYLOR, Geoff (2004), “Preventing Money Laundering or Obstructing Business?”, British Journal of Criminology, (2004), 44, 4 Nisan, 582-594.
  • GUNARATNA, Rohan (2006), “The Terror Market: Networks and Enforcement in the West”, Harward Internetional Review, Vol: 26, No:4.
  • GÖKBUNAR, Ali Rıza (2010), Organize Suçlarla Mücadelede Yeni Silah: Vergi, Maliye ve Hukuk Yayınları, Ankara.
  • GÖKBUNAR, Ramazan, Alparslan Uğur, M. Kemal Bostan (2010), “Terör Örgütleri”, Ed: Ramazan Gökbunar, Ali Rıza Gökbunar, Beta Yayınları, İstanbul, 2010.
  • HYPO INVEST BANK AG (2007), Karapara Aklama Şüphesi, NWV Neuer Wissenschaftlicher Verlag, Viyana.
  • INTERNATIONAL MONEY LAUNDERING INFORMATION BUREAU (2012), “Money Laundering - What Is Money Laundering?”, http://www.imlib.org/page2_wisml.html, (20/03/2012).
  • JOHNSON, Jackie; HOLUB, Mark (2003); “Corporate Flight: ‘Moving’ Offshore to Avoid US Taxes”, Journal of Financial Crime, Vol: 10, No: 3, 246-254.
  • KOBOR, Emery (2007), “Money Laundering Trends”, United States Attorneys' Bulletin, Volume: 55, Number: 5, September, 14-20.
  • LEVI, Michael (2002), “Money Laundering and Its Regulation”, American Academy of Political and Social Science, Vol. 582, Cross-National Drug Policy, Haziran, 181-194.
  • MORRIS, Nigel –Cotterill (2001); “Money Laundering”, Foreign Policy, No. 124, Mayıs-Haziran, 16MULLER, Wouter H. (2007); “The Role of Foundations in International Anti-Money Laundering”, Trusts & Trustees, Vol. 13, No. 5, 135-143.
  • MURPHY, Sean D. (2000), “Multilateral Listing of States as Money-Laundering Havens”, The American Journal of International Law, Vol: 94, No: 4, Ekim 2000, 695-696.
  • OFFICE OF THE COMPTROLLER OF THE CURRENCY (2002), Money Laundering: A Banker’s Guide to Avoiding Problems, Office of the Comptroller of the Currency, Washington, Aralık.
  • OFFICE OF NATIONAL DRUG AND MONEY LAUNDERING CONTROL POLICY (ONDCP) (2002), Money Laundering Guidelines For Institutions, 9 Eylül.
  • OKOGBULE, Nlerum S. (2007), “Combating Money Laundering in Nigeria: An Appraisal of the Money Laundering Prohibition Act 2004”, Statute Law Review Published by Oxford University Press, 28(2), doi:10.1093/slr/hmm005, 156-164.
  • ORAL, Burcu Gediz ve Emre Koç (2010), “Terör Örgütleri”, Ed: Ramazan Gökbunar, Ali Rıza Gökbunar, Beta Yayınları, İstanbul, 2010.
  • REUTER, Peter; TRUMAN, Edwin M.(2004), Chasing Dirty Money: The Fight Againist Money Laundering, Institute for International Economics, ISBN 10: 0881323705.
  • SCHEPP, David; “Money Laundering in Cyberspace”, 2 Şubat 2001, http://news.bbc.co.uk/2/hi/business/1149984.stm, (10/05/2012).
  • SCHROEDER, William R.(2001), “Money Laundering”, FBI Law Enforcement Bulletein, Vol: 70, No: 5, Mayıs, 1-12.
  • STEEL, Billy; “Money Laundering - A Brief History”, http://www.laundryman.unet.com/page1_hist.html, (18.05.2012).
  • STEEL, Billy; “Money Laundering - Stages Of The Process”, http://www.laundryman.unet.com/page5_mlstgs.html, (18/05/2012).
  • UNITED NATIONS OFFICE on DRUGS and CRIME (UNODC) (2012); “Instruments and Other Relevant International Standards on Money-Laundering and Terrorist Financing , “Financial Action Task Force Standards”, http://www.unodc.org/unodc/en/moneylaundering/Instruments-Standards.html?ref=menuside, (15/02/2012).
  • UNODC (2011); Estimating Illicit Financial Flows Resulting from Drug Trafficking and other Transnational Organized Crimes, Research Report, October.
  • US CONGRESS, OFFİCE OF TECHNOLOGY ASSESSMENT (1995), Information Technologies for the Control of Money Laundering, OTA-ITC-630, Washington, Eylül.

Karapara Aklama Aracı Olarak Yeni Bir Mali Suç: Siber-Aklama

Year 2013, Volume: 20 Issue: 1, 315 - 325, 01.03.2013

Mustafa Miynat Selim Duramaz

Abstract

Günümüzde bankalar ve diğer finansal kuruluşlar, karaparanın aklanmasında aracı olarak kullanılan kurumların başında gelmektedir. Teknolojinin gelişmesi bu kurumlar açısından bazı risk unsurlarını da arttırmıştır. Bu risklerden bir tanesi de banka ve diğer kurumların, operasyonel işlemlerinin yoğunluğu arasında online suçlarla da sıkça karşılaşır hâle gelmesidir. Bu çalışmanın amacı, bilişim teknolojilerinin kötüye kullanılması sonucu ortaya çıkan aklama suçuna karşı bankaların alması gereken önlemlerin belirlenmesidir. Ayrıca bu çalışmada siber suçlarla aklama suçunun bir araya gelmesinin etkileri açıklanmaya çalışılmıştır.

Keywords

Karapara Siber-aklama Bankalar.

References

  • AYKIN, Hasan (2007), “Karaparanın Aklanmasıyla Mücadele Konusundaki Temel Uluslararası Metinler ve Oluşumlar”, Uluslararası Ekonomik Sorunlar Dergisi, Sayı: 25, 33-40.
  • AYKIN, Hasan (2012); “Siber Suçlar ve Karapara Aklama Semineri”, http://www.masak.gov.tr/media/portals/masak2/files/Siber_suc_ve_money_laundering_aci s_konusmasi.doc, (20/06/2012).
  • BAUER, Hans Peter, PETER, Martin (2003), “Global Standards For Money Laundering Prevention”, Journal of Financial Crime, Vol: 10, No: 1, 69-72.
  • ÇELİK, Kuntay, S. Işıl Koçağra, Kadir Güler (2000), Karapara Aklama, MASAK Yayın No:1, Ankara.
  • FABRE, Guilhem (2005), “Prospering on Crime: Money Laundering and Financial Crisis”, Lund University Centre for East and South-East Asian Studies Working Paper, No: 9, Sweden. FATF (2010), Money Laundering Using New Payment Methods, FATF Report, Ekim.
  • FATF (2001), Report on Money Laundering Typologies 2000-2001, Şubat 2001, http://www.fatfgafi.org/dataoecd/29/36/34038090.pdf, (15/02/2012).
  • GILL, Martin, TAYLOR, Geoff (2004), “Preventing Money Laundering or Obstructing Business?”, British Journal of Criminology, (2004), 44, 4 Nisan, 582-594.
  • GUNARATNA, Rohan (2006), “The Terror Market: Networks and Enforcement in the West”, Harward Internetional Review, Vol: 26, No:4.
  • GÖKBUNAR, Ali Rıza (2010), Organize Suçlarla Mücadelede Yeni Silah: Vergi, Maliye ve Hukuk Yayınları, Ankara.
  • GÖKBUNAR, Ramazan, Alparslan Uğur, M. Kemal Bostan (2010), “Terör Örgütleri”, Ed: Ramazan Gökbunar, Ali Rıza Gökbunar, Beta Yayınları, İstanbul, 2010.
  • HYPO INVEST BANK AG (2007), Karapara Aklama Şüphesi, NWV Neuer Wissenschaftlicher Verlag, Viyana.
  • INTERNATIONAL MONEY LAUNDERING INFORMATION BUREAU (2012), “Money Laundering - What Is Money Laundering?”, http://www.imlib.org/page2_wisml.html, (20/03/2012).
  • JOHNSON, Jackie; HOLUB, Mark (2003); “Corporate Flight: ‘Moving’ Offshore to Avoid US Taxes”, Journal of Financial Crime, Vol: 10, No: 3, 246-254.
  • KOBOR, Emery (2007), “Money Laundering Trends”, United States Attorneys' Bulletin, Volume: 55, Number: 5, September, 14-20.
  • LEVI, Michael (2002), “Money Laundering and Its Regulation”, American Academy of Political and Social Science, Vol. 582, Cross-National Drug Policy, Haziran, 181-194.
  • MORRIS, Nigel –Cotterill (2001); “Money Laundering”, Foreign Policy, No. 124, Mayıs-Haziran, 16MULLER, Wouter H. (2007); “The Role of Foundations in International Anti-Money Laundering”, Trusts & Trustees, Vol. 13, No. 5, 135-143.
  • MURPHY, Sean D. (2000), “Multilateral Listing of States as Money-Laundering Havens”, The American Journal of International Law, Vol: 94, No: 4, Ekim 2000, 695-696.
  • OFFICE OF THE COMPTROLLER OF THE CURRENCY (2002), Money Laundering: A Banker’s Guide to Avoiding Problems, Office of the Comptroller of the Currency, Washington, Aralık.
  • OFFICE OF NATIONAL DRUG AND MONEY LAUNDERING CONTROL POLICY (ONDCP) (2002), Money Laundering Guidelines For Institutions, 9 Eylül.
  • OKOGBULE, Nlerum S. (2007), “Combating Money Laundering in Nigeria: An Appraisal of the Money Laundering Prohibition Act 2004”, Statute Law Review Published by Oxford University Press, 28(2), doi:10.1093/slr/hmm005, 156-164.
  • ORAL, Burcu Gediz ve Emre Koç (2010), “Terör Örgütleri”, Ed: Ramazan Gökbunar, Ali Rıza Gökbunar, Beta Yayınları, İstanbul, 2010.
  • REUTER, Peter; TRUMAN, Edwin M.(2004), Chasing Dirty Money: The Fight Againist Money Laundering, Institute for International Economics, ISBN 10: 0881323705.
  • SCHEPP, David; “Money Laundering in Cyberspace”, 2 Şubat 2001, http://news.bbc.co.uk/2/hi/business/1149984.stm, (10/05/2012).
  • SCHROEDER, William R.(2001), “Money Laundering”, FBI Law Enforcement Bulletein, Vol: 70, No: 5, Mayıs, 1-12.
  • STEEL, Billy; “Money Laundering - A Brief History”, http://www.laundryman.unet.com/page1_hist.html, (18.05.2012).
  • STEEL, Billy; “Money Laundering - Stages Of The Process”, http://www.laundryman.unet.com/page5_mlstgs.html, (18/05/2012).
  • UNITED NATIONS OFFICE on DRUGS and CRIME (UNODC) (2012); “Instruments and Other Relevant International Standards on Money-Laundering and Terrorist Financing , “Financial Action Task Force Standards”, http://www.unodc.org/unodc/en/moneylaundering/Instruments-Standards.html?ref=menuside, (15/02/2012).
  • UNODC (2011); Estimating Illicit Financial Flows Resulting from Drug Trafficking and other Transnational Organized Crimes, Research Report, October.
  • US CONGRESS, OFFİCE OF TECHNOLOGY ASSESSMENT (1995), Information Technologies for the Control of Money Laundering, OTA-ITC-630, Washington, Eylül.
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mustafa Miynat This is me

Selim Duramaz This is me

Publication Date March 1, 2013
Published in Issue Year 2013 Volume: 20 Issue: 1

Cite

APA Miynat, M., & Duramaz, S. (2013). Karapara Aklama Aracı Olarak Yeni Bir Mali Suç: Siber-Aklama. Yönetim Ve Ekonomi Dergisi, 20(1), 315-325.