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Title: Accounting and money laundering, a study on how auditors apply the law on money laundering
Date: May 29th 2013
University: Mälardalens University
Institution: School of economy, society and technology
Level: Bachelor thesis in business economy, 15 credits
Authors: Pavle Adasevic 910731 Oskar Hallberg 900508
Advisor: Kent Trosander
Keywords: Money laundering, Law of money laundering, Auditor, ABL
The main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?
Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.
Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports. Primary data are interviews with three respondents, two auditors and one person from the financial police.
Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be discussable. A hypothesis of a new concept that has been discovered from the study is companysmurfing.
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