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Estudo comparativo das medidas preventivas de branqueamento de capitais no setor bancário
| Name: | Description: | Size: | Format: | |
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| 2.75 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O tema compliance, onde estão inseridos o branqueamento de
capitais e o financiamento do terrorismo (BC/FT), tem sido ao longo
dos anos, um tema cuja forma de atuação e desenvolvimento têm
vindo a ser acentuados. Num passado mais recente, os
procedimentos e controlos instituídos pelas entidades bancárias, têm
sido aperfeiçoados e automatizados, com vista à mitigação de riscos
de BC/FT, de forma mais eficaz. O branqueamento de capitais e
financiamento do terrorismo, merecem por parte das instituições, uma
maior atenção devido às consequências negativas que podem
provocar nos sistemas financeiros mundiais. A legislação mais
recente, tem vindo a obrigar as instituições a implementar
políticas/normativos mais rigorosos, com vista a efetuar uma gestão
mais robusta dos riscos inerentes. O objetivo desta dissertação
consiste em analisar os diferentes organogramas das cinco
instituições bancárias analisadas, nomeadamente a existência de
uma área de compliance, respetivas funções e ainda analisar a
complexidade das políticas internas/normativos de cada uma delas,
verificando a sua dimensão e eficácia, face à legislação. Por outro
lado, tem como objetivo analisar as políticas internas/normativos e
percecionar o seu grau de interpretação e conhecer o nível de
interação entre as 3 linhas de defesa, existente nas diferentes
instituições. A metodologia utilizada nesta dissertação consistiu
inicialmente na fundamentação teórica dos conteúdos.
Posteriormente, foi efetuada uma análise do enquadramento
normativo, um estudo comparativo de cinco instituições bancárias e
em complemento, um questionário sobre as formas de atuação na
mitigação de riscos de BC/FT e o grau de interpretação dos
normativos. Os resultados obtidos permitiram concluir que a função de
compliance enquanto função de controlo interno deve ser muito eficaz.
A periodicidade de monitorização a clientes com grau de risco elevado
deve ser efetuada num menor intervalo de tempo. Deve também haver
uma maior harmonização da legislação, uma maior cultura
organizacional, que desencoraje à prática de ilícitos, defendendo
assim a vitalidade da atividade bancária. O estudo contribuiu para
delinear e seguir um processo que apresentasse contribuições para
as empresas obrigadas a cumprir com a legislação e também para a
comunidade científica.
The subject of compliance, which includes money laundering and terrorist financing (ML/TF), has been emphasized over the years. In the more recent past, the procedures and controls put in place by banking organizations have been improved and automated with a view to mitigating ML/TF risks more effectively. Money laundering and terrorist financing deserve greater attention from institutions due to the negative consequences they can have on global financial systems. The most recent legislation has forced institutions to implement stricter policies/norms to manage the inherent risks more robustly. The aim of this dissertation is to analyse the different organizational charts of the five banking institutions analysed, namely the existence of a compliance area, their respective functions and also to analyse the complexity of the internal policies/rules of each of them, checking their size and effectiveness in the light of the legislation. On the other hand, it aims to analyse the internal policies/regulations and understand their degree of interpretation and the level of interaction between the three lines of defence in the different institutions. The methodology used in this dissertation consisted initially of a theoretical grounding of the contents. This was followed by an analysis of the regulatory framework, a comparative study of five banking institutions and, in addition, a questionnaire on the ways in which BC/FT risks are mitigated and the degree of interpretation of the regulations. The results obtained led to the conclusion that the compliance function as an internal control function must be very effective. The frequency of monitoring of high-risk customers should be shorter. There should also be greater harmonization of legislation and a greater organizational culture that discourages the practice of illicit activities, thus defending the vitality of banking activity. The study contributes to outline and follow a process that would contribute to companies obliged to comply with legislation and to the scientific community.
The subject of compliance, which includes money laundering and terrorist financing (ML/TF), has been emphasized over the years. In the more recent past, the procedures and controls put in place by banking organizations have been improved and automated with a view to mitigating ML/TF risks more effectively. Money laundering and terrorist financing deserve greater attention from institutions due to the negative consequences they can have on global financial systems. The most recent legislation has forced institutions to implement stricter policies/norms to manage the inherent risks more robustly. The aim of this dissertation is to analyse the different organizational charts of the five banking institutions analysed, namely the existence of a compliance area, their respective functions and also to analyse the complexity of the internal policies/rules of each of them, checking their size and effectiveness in the light of the legislation. On the other hand, it aims to analyse the internal policies/regulations and understand their degree of interpretation and the level of interaction between the three lines of defence in the different institutions. The methodology used in this dissertation consisted initially of a theoretical grounding of the contents. This was followed by an analysis of the regulatory framework, a comparative study of five banking institutions and, in addition, a questionnaire on the ways in which BC/FT risks are mitigated and the degree of interpretation of the regulations. The results obtained led to the conclusion that the compliance function as an internal control function must be very effective. The frequency of monitoring of high-risk customers should be shorter. There should also be greater harmonization of legislation and a greater organizational culture that discourages the practice of illicit activities, thus defending the vitality of banking activity. The study contributes to outline and follow a process that would contribute to companies obliged to comply with legislation and to the scientific community.
Description
Keywords
Branqueamento de capitais Compliance Entidades bancárias Financiamento do terrorismo Legislação Normativos Riscos