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Fragilidades dos Sistemas de Controlo Interno nos Mercados Financeiros face ao risco de Branqueamento de Capitais
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A constante evolução dos setores financeiro e não financeiro trazem inovações no que respeita a novos produtos, serviços e soluções que os indivíduos e as organizações anseiam quer por uma questão de comodidade, quer por uma questão de rendibilidade, no entanto, tais inovações trazem também novos desafios tecnológicos, legais e regulamentares. Com a introdução das inovações quem tenta realizar o crime de branqueamento de capitais ("BC") tenderá também a inovar na forma como pratica essas atividades de forma a escapar à atenção das autoridades e dos Estados.
Surgindo tais desafios impõem-se a necessidade do desenvolvimento de nova legislação e regulamentação que evolua no sentido de robustecer os sistemas de controlo interno ("sci") das Entidades Obrigadas ("EOs") e consequentemente robustecer a resposta dada à prática de BC, nomeadamente no que respeita à deteção e prevenção.
A presente dissertação tem como foco a análise dos mercados financeiros, da sua legislação e regulamentação no âmbito de Prevenção de Branqueamento de Capitais ("PBC") e consequentemente dos respetivos sci das EOs e das respetivas fragilidades. De forma a realizar tal análise, serão abordados os conceitos elementares relativos aos mercados financeiros, bem como o enquadramento dos mercados financeiros face a BC, para que seja possível executar uma análise sobre as fragilidades dos sci neste âmbito. Assim, o objetivo da presente dissertação é evidenciar a existência de limitações e vulnerabilidades que decorrem da atividade das EOs e da própria legislação e regulamentação que tem em vista a prevenção e deteção de práticas ilícitas relacionadas com BC.
The constant evolution of the financial and non-financial sectors brings innovations in terms of new products, services and solutions that individuals and organizations want, whether for convenience or profitability, however such innovations also bring new technological, legal and regulatory challenges. With the introduction of innovations, those who attempt to carry out the crime of money laundering will also tend to force the innovation in the way they carry out these activities in order to escape from the attention of authorities and States. When such challenges arise, they require the development of new legislation and regulations that evolve towards strengthening the internal control systems of Obliged Entities and consequently strengthening the response given to the practice of money laundering, particularly with regard to detection and prevention. This dissertation focuses on the analysis of financial markets, legislation and regulations that underlie the scope of anti-money laundering and consequently the respective internal control system of the obliged entities and their respective weaknesses. In order to carry out such an analysis, the basic concepts related to financial markets will be addressed as well as the framework of financial markets with regards to money laundering, with the purpose to execute the analysis over the fragilities of the internal control systems on anti- money laundering. Therefore, this dissertation aims to highlight the existence of limitations and vulnerabilities that arise from the activity of the obliged entities and from the legislation and regulations that aim to prevent and detect illicit practices with regards to money laundering.
The constant evolution of the financial and non-financial sectors brings innovations in terms of new products, services and solutions that individuals and organizations want, whether for convenience or profitability, however such innovations also bring new technological, legal and regulatory challenges. With the introduction of innovations, those who attempt to carry out the crime of money laundering will also tend to force the innovation in the way they carry out these activities in order to escape from the attention of authorities and States. When such challenges arise, they require the development of new legislation and regulations that evolve towards strengthening the internal control systems of Obliged Entities and consequently strengthening the response given to the practice of money laundering, particularly with regard to detection and prevention. This dissertation focuses on the analysis of financial markets, legislation and regulations that underlie the scope of anti-money laundering and consequently the respective internal control system of the obliged entities and their respective weaknesses. In order to carry out such an analysis, the basic concepts related to financial markets will be addressed as well as the framework of financial markets with regards to money laundering, with the purpose to execute the analysis over the fragilities of the internal control systems on anti- money laundering. Therefore, this dissertation aims to highlight the existence of limitations and vulnerabilities that arise from the activity of the obliged entities and from the legislation and regulations that aim to prevent and detect illicit practices with regards to money laundering.
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regulação compliance supervisão Mercados Financeiros regulation monitoring conformidade Financial Markets