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

Yıl 2021, Sayı: 123, 43 - 79, 04.02.2022
https://doi.org/10.52836/sayistay.1068390

Öz

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. 

Kaynakça

  • Aydoğan, N. ve Akpınar, Ö. (2016), Sigorta Sektöründe Kara Para Aklama: FATF Raporları ve Aklama Tipolojileri, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 38(1): 31-56.
  • Cox, D. (2014), Handbook of Anti Money Laundering, Publisher: Wiley, Great Britain.
  • Cociug, V. ve Andrusceac, T. (2020), Risk-Based Approach in the European Union Legislation to Prevent Money Laundering and Financing of Terrorism, Economy and Sociology, (1): 43-52.
  • Doğan, B. ve Yıldız, A. (2021), Kara Para Aklama ile Mücadelede Uluslararası Kuruluşların Rolü, The Journal of International Scientific Researches, 6(3): 397-412.
  • FATF (2010a), Money Laundering Using New Payment Methods, https://www.fatf-gafi.org/media/fatf/documents/reports/ML%20using%20New%20Payment%20Methods.pdf, (Erişim: 12.11.2021).
  • FATF (2010b), Germany Third Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD, . FATF (2011), France Mutual Evaluation Executive Summary on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2012), The FATF Recommendations, https://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf, (Erişim: 08.11.2021).
  • FATF (2013), Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems, https://www.fatf-gafi.org/media/fatf/documents/methodology/ FATF%20Methodology%2022%20Feb%202013.pdf, (Erişim: 21.11.2021)
  • FATF (2014a), Spain Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2014b), Norway Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2015), Belgium Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, https://www.fatf-gafi.org/media/fatf/documents/reports/mer4/Mutual-Evaluation-Report-Belgium-2015.pdf, (Erişim: 25.11.2021)
  • FATF (2016a), Austria Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2016b), Italy Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2016c), Switzerland Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2017), Portugal Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2018a), Mexico Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2018b), United Kingdom Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2019), Turkey Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF TFRA (2019), Terrorist Financing Risk Assessment Guidance (TFRA Guidance), https://www.fatf-gafi.org/media/fatf/documents/reports/Terrorist-Financing-Risk Assessment-Guidance.pdf, (Erişim: 12.11.2021).
  • FATF (2021a), What is Money Laundering?, https://www.fatf-gafi.org/faq/moneylaundering/, (Erişim: 11.11.2021).
  • FATF (2021b), Procedures for the FATF Fourth Round of AML/CFT Mutual Evaluations, https://www.fatf-gafi.org/media/fatf/documents/methodology/FATF-4th-Round-Procedures.pdf, (Erişim: 21.11.2021).
  • FATF (2021c), Risk-Based Supervision, https://www.fatf-gafi.org/media/fatf/documents/Guidance-Risk-Based-Supervision.pdf, (Erişim: 05.12.2021).
  • IEP (2020), Institute for Economics and Peace, Global Terrosim Index 2020, Measuring the Impact of Terrorism, Institute, https://reliefweb.int/sites/reliefweb.int/files/resources/GTI-2020-web-2.pdf, (Erişim: 09.11.2021).
  • IIA (2020), Developing a Risk-based Internal Audit Plan, https://na.theiia.org/standards guidance/recommended-guidance/practice-guides/Pages/Developing-a-Risk based-Internal-Audit-Plan.aspx, (Erişim: 03.12.2021).
  • İçişleri Bakanlığı (2017), Narkoterörizm ile Mücadele, Uyuşturucu ve PKK/KCK, https://www.icisleri.gov.tr/kurumlar/icisleri.gov.tr/yayim/teror/Narkoterorizm_ile_mucadele.pdf, (Erişim: 10.11.2021).
  • İDKK (2013), Kamu İç Denetim Rehberi, https://ms.hmb.gov.tr/uploads/2019/09/K%C4%B0DR_v1.0.pdf, (Erişim: 14.11.2021).
  • Jaffery, I.H. ve Mughal, R.A.L. (2020), Money-laundering Risk and Preventive Measures in Pakistan. Journal of Money Laundering Control, 23(3): 699-714.
  • Jayasekara, S.D. (2018), Challenges of Implementing an Effective Risk-Based Supervision on Anti-Money Laundering and Countering The Financing of Terrorism under the 2013 FATF Methodology.
  • Journal of Money Laundering Control, 21(4): 601-615.
  • Koh, Jae Myong (2006), Suppressing Terrorist Financing and Money Laundering, Publisher: Springer, Germany.
  • MASAK (2020), 2020 Yılı MASAK Faaliyet Raporu, https://ms.hmb.gov.tr/uploads/sites/12/2021/09/Faaliyet-Raporu-2020.pdf, (Erişim: 25.11.2021)
  • Miynat, M. ve Duramaz, S. (2013), Karapara Aklama Aracı Olarak Yeni Bir Mali Suç: Siber Aklama, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20(1): 315-325.
  • MONEYVAL (2016), Hungary Fifth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, https://www.fatf-gafi.org/media/fatf/documents/reports/mer-fsrb/MER-Hungary-2016.pdf, (Erişim: 25.11.2021).
  • Oral, B.G. ve Yeşilkaya, Y. (2021), Kripto Para İkilemi: Karapara Aklama ve Bitcoin, SDÜ SBE Dergisi, (39): 209-239.
  • Parkman, T. (2012), Mastering Anti-Money Laundering and Counter-Terrorist Financing, A Compliance Guide for Practitioners, Publisher: Pearson, Great Britain.
  • Sırma, İ. ve Saldanlı, A. (2015), Kara Para Aklamada Sermaye Piyasası Araçları’nın Kullanımı, İşletme ve İktisat Çalışmaları Dergisi, 3(3): 108-118.
  • Şahin, İ. (2014), Finansal Sistemin Karaparanın Aklanması ve Terörizmin Finansmanı Girişimleri ile İlgili Karşılaştığı Riskler ve Türkiye’nin Bu Alandaki Uluslararası Uyumunun Analizi, Muhasebe ve Finansman Dergisi, (64): 163-186.
  • Turan, D. ve Uzun, M. (2017), Kâr Amacı Gütmeyen Kuruluşların Terörizmin Finansmanı ve Kara Para Aklama Üzerindeki Rolü, Güvenlik Çalışmaları Dergisi, 19(3): 27-43
  • Ünlü, U. (2019), Kara Para Aklamada Yeni Yöntemler ve Kara Paranın Ekonomi Üzerindeki Etkileri, Sayıştay Dergisi, (113): 155-179.
  • Tanzi, V. (1997), Macroeconomic Implications of Money Laundering, Responding to Money Laundering, Edited by Ernesto U.Savano, Harwood Academic Publishers, s.91-102.
  • UNODC (2011), United Nations Office on Drugs and Crime, Estimating Illicit Financial Flows Resulting From Drug Trafficking and Other Transnational Organized Crimes,https://www.unodc.org/documents/data-and-analysis/Studies/Illicit_financial_flows_2011_web.pdf (Erişim: 09.11.2021)
  • Vitori, J. (2011), Terrorist Financing and Resourcing, Publisher: Palgrave Macmillan, United States

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

Yıl 2021, Sayı: 123, 43 - 79, 04.02.2022
https://doi.org/10.52836/sayistay.1068390

Öz

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

Kaynakça

  • Aydoğan, N. ve Akpınar, Ö. (2016), Sigorta Sektöründe Kara Para Aklama: FATF Raporları ve Aklama Tipolojileri, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 38(1): 31-56.
  • Cox, D. (2014), Handbook of Anti Money Laundering, Publisher: Wiley, Great Britain.
  • Cociug, V. ve Andrusceac, T. (2020), Risk-Based Approach in the European Union Legislation to Prevent Money Laundering and Financing of Terrorism, Economy and Sociology, (1): 43-52.
  • Doğan, B. ve Yıldız, A. (2021), Kara Para Aklama ile Mücadelede Uluslararası Kuruluşların Rolü, The Journal of International Scientific Researches, 6(3): 397-412.
  • FATF (2010a), Money Laundering Using New Payment Methods, https://www.fatf-gafi.org/media/fatf/documents/reports/ML%20using%20New%20Payment%20Methods.pdf, (Erişim: 12.11.2021).
  • FATF (2010b), Germany Third Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD, . FATF (2011), France Mutual Evaluation Executive Summary on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2012), The FATF Recommendations, https://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf, (Erişim: 08.11.2021).
  • FATF (2013), Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems, https://www.fatf-gafi.org/media/fatf/documents/methodology/ FATF%20Methodology%2022%20Feb%202013.pdf, (Erişim: 21.11.2021)
  • FATF (2014a), Spain Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2014b), Norway Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2015), Belgium Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, https://www.fatf-gafi.org/media/fatf/documents/reports/mer4/Mutual-Evaluation-Report-Belgium-2015.pdf, (Erişim: 25.11.2021)
  • FATF (2016a), Austria Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2016b), Italy Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2016c), Switzerland Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2017), Portugal Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2018a), Mexico Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2018b), United Kingdom Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF (2019), Turkey Fourth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, Paris: FATF-OECD.
  • FATF TFRA (2019), Terrorist Financing Risk Assessment Guidance (TFRA Guidance), https://www.fatf-gafi.org/media/fatf/documents/reports/Terrorist-Financing-Risk Assessment-Guidance.pdf, (Erişim: 12.11.2021).
  • FATF (2021a), What is Money Laundering?, https://www.fatf-gafi.org/faq/moneylaundering/, (Erişim: 11.11.2021).
  • FATF (2021b), Procedures for the FATF Fourth Round of AML/CFT Mutual Evaluations, https://www.fatf-gafi.org/media/fatf/documents/methodology/FATF-4th-Round-Procedures.pdf, (Erişim: 21.11.2021).
  • FATF (2021c), Risk-Based Supervision, https://www.fatf-gafi.org/media/fatf/documents/Guidance-Risk-Based-Supervision.pdf, (Erişim: 05.12.2021).
  • IEP (2020), Institute for Economics and Peace, Global Terrosim Index 2020, Measuring the Impact of Terrorism, Institute, https://reliefweb.int/sites/reliefweb.int/files/resources/GTI-2020-web-2.pdf, (Erişim: 09.11.2021).
  • IIA (2020), Developing a Risk-based Internal Audit Plan, https://na.theiia.org/standards guidance/recommended-guidance/practice-guides/Pages/Developing-a-Risk based-Internal-Audit-Plan.aspx, (Erişim: 03.12.2021).
  • İçişleri Bakanlığı (2017), Narkoterörizm ile Mücadele, Uyuşturucu ve PKK/KCK, https://www.icisleri.gov.tr/kurumlar/icisleri.gov.tr/yayim/teror/Narkoterorizm_ile_mucadele.pdf, (Erişim: 10.11.2021).
  • İDKK (2013), Kamu İç Denetim Rehberi, https://ms.hmb.gov.tr/uploads/2019/09/K%C4%B0DR_v1.0.pdf, (Erişim: 14.11.2021).
  • Jaffery, I.H. ve Mughal, R.A.L. (2020), Money-laundering Risk and Preventive Measures in Pakistan. Journal of Money Laundering Control, 23(3): 699-714.
  • Jayasekara, S.D. (2018), Challenges of Implementing an Effective Risk-Based Supervision on Anti-Money Laundering and Countering The Financing of Terrorism under the 2013 FATF Methodology.
  • Journal of Money Laundering Control, 21(4): 601-615.
  • Koh, Jae Myong (2006), Suppressing Terrorist Financing and Money Laundering, Publisher: Springer, Germany.
  • MASAK (2020), 2020 Yılı MASAK Faaliyet Raporu, https://ms.hmb.gov.tr/uploads/sites/12/2021/09/Faaliyet-Raporu-2020.pdf, (Erişim: 25.11.2021)
  • Miynat, M. ve Duramaz, S. (2013), Karapara Aklama Aracı Olarak Yeni Bir Mali Suç: Siber Aklama, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20(1): 315-325.
  • MONEYVAL (2016), Hungary Fifth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, https://www.fatf-gafi.org/media/fatf/documents/reports/mer-fsrb/MER-Hungary-2016.pdf, (Erişim: 25.11.2021).
  • Oral, B.G. ve Yeşilkaya, Y. (2021), Kripto Para İkilemi: Karapara Aklama ve Bitcoin, SDÜ SBE Dergisi, (39): 209-239.
  • Parkman, T. (2012), Mastering Anti-Money Laundering and Counter-Terrorist Financing, A Compliance Guide for Practitioners, Publisher: Pearson, Great Britain.
  • Sırma, İ. ve Saldanlı, A. (2015), Kara Para Aklamada Sermaye Piyasası Araçları’nın Kullanımı, İşletme ve İktisat Çalışmaları Dergisi, 3(3): 108-118.
  • Şahin, İ. (2014), Finansal Sistemin Karaparanın Aklanması ve Terörizmin Finansmanı Girişimleri ile İlgili Karşılaştığı Riskler ve Türkiye’nin Bu Alandaki Uluslararası Uyumunun Analizi, Muhasebe ve Finansman Dergisi, (64): 163-186.
  • Turan, D. ve Uzun, M. (2017), Kâr Amacı Gütmeyen Kuruluşların Terörizmin Finansmanı ve Kara Para Aklama Üzerindeki Rolü, Güvenlik Çalışmaları Dergisi, 19(3): 27-43
  • Ünlü, U. (2019), Kara Para Aklamada Yeni Yöntemler ve Kara Paranın Ekonomi Üzerindeki Etkileri, Sayıştay Dergisi, (113): 155-179.
  • Tanzi, V. (1997), Macroeconomic Implications of Money Laundering, Responding to Money Laundering, Edited by Ernesto U.Savano, Harwood Academic Publishers, s.91-102.
  • UNODC (2011), United Nations Office on Drugs and Crime, Estimating Illicit Financial Flows Resulting From Drug Trafficking and Other Transnational Organized Crimes,https://www.unodc.org/documents/data-and-analysis/Studies/Illicit_financial_flows_2011_web.pdf (Erişim: 09.11.2021)
  • Vitori, J. (2011), Terrorist Financing and Resourcing, Publisher: Palgrave Macmillan, United States
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Halis Kıral Bu kişi benim 0000-0001-7022-872X

Murat Kalem Bu kişi benim 0000-0002-2998-1725

Yayımlanma Tarihi 4 Şubat 2022
Yayımlandığı Sayı Yıl 2021 Sayı: 123

Kaynak Göster

APA Kıral, H., & Kalem, M. (2022). KARAPARA AKLAMA VE TERÖRÜN FİNANSMANI İLE MÜCADELEDE YÜKÜMLÜLÜK DENETİMİ VE RİSK ESASLI DENETİM. Sayıştay Dergisi, 32(123), 43-79. https://doi.org/10.52836/sayistay.1068390