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1、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-0ctober2004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UnderstandingandPreventingMoneyLaunderingMoneylaundering,duetotoday，shigh-tcch,globalenvironment，isaworldwidei
2、ndustrythatinternalauditorsarewellsuitedtocombat.BackgroundonmoneylaunderingTheterm"moneylaundcring"isderivedfromactivitiescarriedoutbyorganizedcrime,withusedlaundrycleaningbusinessestodisguise"launder"largeamountsofcashactuallyearnedthroughextortion,prostitution,gambling,andboot-legging.
3、ThemoneylaunderingprocessinvoIvesthreebasicsteps.Thesestepscanbeachievedinonecombinedtransactionorinthreeseparatetransactions.•Placement.Inthisstep,largeamountsofillegallyobtaineclcashareplacedintothefinancialsystem,usedtobuyhigh-dollargoods,orsmuggledoutofthecountry.Theideaistotransfotmt
4、hecashasquicklyaspossibleintoothertypesofassetsandthudavoiddetection.•Layering.Thisstepisperformedtohidetheillicitfunds.Layeringisaccomplishedbycreatingcomplexlevelsoffinancialtransactionstoobscureaudittrailsandcloakthetrueownershipofthefunds.Someofthemethodsusedareelectronicfundstransfer
5、s(EFTs),conversionintomonetaryinstruments,investmentsinlegitimatebusinesses,andthepurchaseofrealestate.Inmemycases,EFTsarcusedtoshuttlefundsaroundbetweenoffshorebanksandshellcompanies.SincesomanyEFTsareprocessedeachday,determiningwhatislegitimateandwhatisnotcanbedifficultindeed.•Integrati
6、on>Thefinalstepinmoneylaunderingintegratesthenewlyz，laundered^moneyintolegitimatebusinessoperations.Atthatpoint,manyfutureuseofthemoneywillfurtherhideitsoriginalsource.Threepopularmethodsareusedtointegrate"clean"money.First,moneylaunderersestablishprivatecorporationsinothercountriesandrou
7、tethemoneytothesecorporations.Theseforeigncorporationscanthenprovideloanstothemoneylaunderersbackinthehomecountry.Second,phonyinvoicesarecreatedinimport-exportbusiness,Theimport-exportcompanygiveaninflatedvaluetotheexportgoods,andwhentheinvoicesarepaid,thecashistran
