Pub Date : 2022-02-04DOI: 10.52836/sayistay.1068390
Halis Kiral, Murat Kalem
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 obligation and thus combating money laundering and terrorist financing. Anahtar Kelimeler: Karapara Aklama, Terörün Finansmanı, FATF, Yükümlülük Denetimi, Risk Esaslı Denetim.
犯罪所得和恐怖组织融资问题在世界范围内已达到相当严重的程度，被认为是一个重要的全球性威胁，在国际层面上打击这些威胁具有重要意义。这项研究的目的是促进在打击洗钱和恐怖主义融资方面发展监督义务和基于风险的监督活动。对义务的监督和基于风险的监督是金融行动特别工作组(FATF)的重要建议之一，该工作组在这一领域制定标准并评估各国的实施情况。本研究考察了土耳其在FATF标准框架内对义务的监督、其他国家的实施情况以及相关立法。我们发现，在土耳其，集中的义务监督结构是首选，而监管机构和金融情报单位通常是分开构建的，监管机构和监管机构在选定的国家范例中进行这些监督。基于风险的义务监督计划将以有限的资源提供有效的结果。加强金融犯罪调查委员会(MASAK)的组织和人员结构，该委员会是这一领域的国家主管机构，为责任方发展其专门知识基础设施;获取有关该范围内责任方的最新和具体数据，并根据FATF建议审查责任方，将有助于基于风险的义务监督进程，从而打击洗钱和恐怖主义融资。Anahtar Kelimeler: Karapara Aklama, Terörün finansmanyi, FATF, y kml l k Denetimi, Risk esaslyi Denetimi。
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Pub Date : 2021-10-01DOI: 10.52836/sayistay.1004755
Murat Erinç Bayrakci
{"title":"KAMU DENETÇİLERİNİN KARAR ALMA MEKANİZMALARINI ETKİLEYEBİLECEK BİLİŞSEL UNSURLAR VE BUNLARIN OLASI NEGATİF ETKİLERİNİ AZALTMANIN YOLLARI","authors":"Murat Erinç Bayrakci","doi":"10.52836/sayistay.1004755","DOIUrl":"https://doi.org/10.52836/sayistay.1004755","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122477477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-01DOI: 10.52836/sayistay.1004744
Nikolaos Milionis, Hacı Ömer Köse, Matteo Tartaggia
{"title":"THE EUROPEAN UNION AND CLIMATE CHANGE: AN AUDITOR’S PERSPECTIVE","authors":"Nikolaos Milionis, Hacı Ömer Köse, Matteo Tartaggia","doi":"10.52836/sayistay.1004744","DOIUrl":"https://doi.org/10.52836/sayistay.1004744","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117298718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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