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1、WORD格式可编辑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：InternalAuditing,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：年月日专业知识整理分享WORD格式可编辑附件1：外文原文UnderstandingandPreventingMoneyLaunderingMoneylaundering,duet
2、otoday'shigh-tech,globalenvironment,isaworldwideindustrythatinternalauditorsarewellsuitedtocombat.BackgroundonmoneylaunderingTheterm"moneylaundering"isderivedfromactivitiescarriedoutbyorganizedcrime,withusedlaundrycleaningbusinessestodisguise"launder"-----largeamoun
3、tsofcashactuallyearnedthroughextortion,prostitution,gambling,andboot-legging.Themoneylaunderingprocessinvolvesthreebasicsteps.Thesestepscanbeachievedinonecombinedtransactionorinthreeseparatetransactions.·Placement.Inthisstep,largeamountsofillegallyobtainedcasharepla
4、cedintothefinancialsystem,usedtobuyhigh-dollargoods,orsmuggledoutofthecountry.Theideaistotransformthecashasquicklyaspossibleintoothertypesofassetsandthudavoiddetection.·Layering.Thisstepisperformedtohidetheillicitfunds.Layeringisaccomplishedbycreatingcomplexlevelsof
5、financialtransactionstoobscureaudittrailsandcloakthetrueownershipofthefunds.Someofthemethodsusedareelectronicfundstransfers(EFTs),conversionintomonetaryinstruments,investmentsinlegitimatebusinesses,andthepurchaseofrealestate.Inmanycases,EFTsareusedtoshuttlefundsarou
6、ndbetweenoffshorebanksandshellcompanies.SincesomanyEFTsareprocessedeachday,determiningwhatislegitimateandwhatisnotcanbedifficultindeed.·Integration.Thefinalstepinmoneylaunderingintegratesthenewly"laundered"moneyintolegitimatebusinessoperations.Atthatpoint,manyfuture
7、useofthemoneywillfurtherhideitsoriginalsource.Threepopularmethodsareusedtointegrate"clean"money.First,moneylaunderersestablishprivatecorporationsinothercountriesandroutethemoneytothesecorporations.Theseforeigncorporationscanthenprovideloanstothemoneylaunderersbackin
8、thehomecountry.Second,phonyinvoicesarecreatedinimport-exportbusiness,Theimport-exportcompanygiveaninflatedvaluetotheexportgoods,andwhenthe
