外文翻译--商业银行反洗钱内部控制机制研究.doc

湖南文理学院计算机科学与技术系 毕业设计(论文)外文资料翻译 学院（系）： 湖南文理学院计算机科学与技术系 专 业： 信息管理与信息系统 姓 名： XXX 学 号： XX 外文出处： Internal Auditing ,Vol.19, No.5,pp.22-25,September-October2004 附 件： 1.外文资料翻译译文；2.外文原文。 指导教师评语： 签名： 年 月 日 附件1：外文原文 Understanding and Preventing Money Laundering Money laundering,due to today's high-tech,global environment,is a worldwide industry that internal auditors are well suited to combat. Background on money laundering The term "money laundering " is derived from activities carried out by organized crime,with used laundry cleaning businesses to disguise "launder" -----large amounts of cash actually earned through extortion, prostitution, gambling, and boot-legging. The money laundering process involves three basic steps.These steps can be achieved in one combined transaction or in three separate transactions. 稰lacement. In this step,large amounts of illegally obtained cash are placed into the financial system,used to buy high-dollar goods,or smuggled out of the country.The idea is to transform the cash as quickly as possible into other types of assets and thud avoid detection. 稬ayering.This step is performed to hide the illicit funds. Layering is accomplished by creating complex levels of financial transactions to obscure audit trails and cloak the true ownership of the funds. Some of the methods used are electronic funds transfers(EFTs), conversion into monetary instruments,investments in legitimate businesses, and the purchase of real estate.In many cases, EFTs are used to shuttle funds around between offshore banks and shell companies.Since so many EFTs are processed each day, determining what is legitimate and what is not can be difficult indeed.稩ntegration.The final step in money laundering integrates the newly"laundered"money into legitimate