“互联网+”背景下金融机构反洗钱审计策略

Financial institution's anti-money laundering audit strategy under the background of Internet Plus

"互联网+"为金融机构提供业务创新机遇的同时,也为其反洗钱审计工作带来了巨大的挑战。网络交易的隐蔽性导致审计取证难度提高,网络支付方式的多样性导致审计环境更加复杂,洗钱犯罪的跨区域性导致审计范围扩大,网络系统的不确定性导致审计风险增加。网络反洗钱审计人员应优化自身知识结构,充分利用数据挖掘技术,实施审计方法创新,拓展反洗钱审计职能,强化金融系统的内部控制测试,加速审计信息化建设,以适应网络经济的发展。

Internet Plus provides opportunities for business of innovation and oppoi＇tunities, at the same time, it brings great challenges to the anti-money laundering audit. Network transaction＇s concealment makes the anti-money laundering audit more difficult to take the evidence. The diversity of online payment methods make the environment of audit more complicated. The crossregional of money laundering crime extends the range of the auditing scope and the uncertainty of the network system increases the risk of audit. Anti-money laundering auditors should optimize their knowledge structure, make full use of data mining technology, implement innovation of audit methods, expand functions of antimoney laundering audit, strengthen internal control testing of financial system, and accelerate the development of auditing informationization construction to adapt to the development of network economy.