The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)

It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)

Tax crimes, money laundering and other financial crimes threaten the strategic, political and economic interests of developed and developing countries. The problems encountered by the researcher, is the broad and vague meaning of financial crime compounded by the confusing and ill-considered use of the term by law- and policymakers, politicians, government agencies, agency officials and practitioners weakening effective communication about the phenomenon. The literature shows that given the complexity and multi-faceted nature of financial crime, combating financial crime in all its facets cannot be undertaken by investigative agencies acting in isolation. This study was undertaken with the aim to describe and systematically categorise financial crime and evaluate the prospect of using a Whole-of-Government approach as a framework to harness the capacity of the existing government agencies to combat financial crime more effectively. The research was underpinned by a pragmatic paradigm allowing the researcher to apply a qualitative research methodology using an exploratory and evaluation research design. A detailed review of the literature available nationally and internationally was conducted to establish a conceptual and practical understanding of the issues under investigation. An interview schedule with predetermined questions was developed, pre-tested and administered to participants who are active practitioners involved in combating financial crime in the primary government agencies responsible for combating financial crime based on a purposive sample. The data obtained from the literature and participants were analysed, interpreted and thematically listed according to the frequency with the aim of identifying and comparing similarities and differences between the data. The data was used to develop a system to categorise financial crime systematically based on descriptors used to describe the meaning and application of the term financial crime and to propose practical methods practises and models to combat financial crime more effectively. This research indicates that financial crime can be systematically categorised according to descriptors of the unlawful conduct and that the whole of government approach is a viable approach to combat financial crime more effectively according to the available models for arranging Whole-of-Government work. / Police Science / D.Litt. et Phil. (Police Science)

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)

It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)

Symbole de protection des libertés individuelles, le secret bancaire est perçu par les profanes, avec le développement de la criminalité financière transfrontalière, comme étant un élément qui favorise les fraudes, le blanchiment de capitaux, le financement du terrorisme ainsi que l’évasion fiscale. L’analyse juridique de cette institution nous montre qu’elle est l’élément le plus important de la réussite des opérations ayant pour but les flux internationaux de capitaux, et un facteur qui stimule la réussite économique et la mondialisation. La réglementation et la régulation des flux internationaux de fonds par un certain nombre de législations éparses et variées modifie considérablement la notion du secret bancaire. Une des caractéristiques fondamentales de ce bouleversement est qu’il institue des liens entre les différents opérateurs qui interviennent dans le contrat. Le contrôle de cette opération pousse les Etats à mutualiser leurs efforts et à se mettre ensemble en vue de défendre leurs intérêts financiers respectifs à travers la lutte contre les flux de capitaux illicites. Par ailleurs, la défense de ces intérêts financiers entraine incontestablement la redéfinition substantielle des missions du banquier d’une part, notamment sa façon de percevoir la relation avec la clientèle, de recueillir et d’échanger des informations, ainsi que la coopération avec les autorités publiques et de contrôle internes et internationales. D’autre part, on note du fait de cet élargissement de missions du banquier, une extension des risques pénaux à l’égard de ce dernier. Cependant, la dilution du secret bancaire à l’échelle internationale tant pour des nécessités contractuelles, que pour les nécessités de la lutte contre la criminalité entraine des dérives importantes se manifestant à travers le manque de stratégies adaptées permettant d’éviter dangers et de réagir en cas d’atteinte aux droits de l’Homme. D’où la nécessité de redéfinir un nouveau cadre juridique qui permet non seulement de limiter les atteintes au secret bancaire et aux droits de l’Homme, mais aussi, oblige les différents intervenants dans la chaine des transferts internationaux de fonds, «de jouer aux mêmes règles du jeu», d’être tributaires de mêmes droits, et surtout des mêmes obligations. C’est à ce prix et à ce prix seulement, que le secret bancaire pourra être réhabilité en tant qu’institution fondamentale / The regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him.

本國為因應2018年亞太防制洗錢組織（APG）相互評鑑事宜，相關單位陸續參照國際規範，如防制洗錢金融行動工作組織（FATF）2012年發布之「防制洗錢及打擊資恐與武器擴散國際標準40項建議」、巴塞爾銀行監理委員會(BCBS)2014年發布之「健全有關防制洗錢及打擊資恐之風險管理」文件等，以及他國作法進行有關防制洗錢及打擊資恐法制規約、監管措施及自律規範等之修正，並促請義務機構強化執行，以期順利通過第三輪相互評鑑。 銀行向為洗錢及資恐犯罪喜好之金流管道，基於銀行提供之金融服務具安全性、便利性及多元化、全球化等優點，不僅吸引一般金融消費者與銀行緊密往來，亦同時受到不良分子之青睞，致金融體系資源易遭不當利用。銀行為金融體系之核心主體，負有防制洗錢及打擊資恐之義務與責任，本文爰就銀行業防制洗錢及打擊資恐實務切入，針對本國銀行應採行之因應措施基本架構進行探討。 本文將先介紹FATF之評鑑流程及方法論，以立下銀行進行防制洗錢及打擊資恐工作之目標，復就達成前開目標為方向，引述金融機構防制洗錢及打擊資恐機制之國際標準，繼而回歸國內外對銀行實際作為之法規要求，試行建構銀行防制洗錢及打擊資恐基本機制，末則就銀行於執行面可改善空間提出重點觀察建議。 隨著工業4.0、Bank3.0及Fintech（金融科技）之快速演進，銀行客戶樣貌及交易型態正在改變，健全防制洗錢及打擊資恐機制是所有銀行業共同面臨之進階版挑戰，本文謹提出銀行機制基本實務報告，俾作為開展細緻化措施之參考。另本文為一般性原則之探討，並非針對特定機構主體之描述，併此敘明。 / For the Mutual Evaluation which will be conducted by the Asia/Pacific Group on Money Laundering (APG) in 2018, basing on the following consulting international norms, such as “International Standards on combating Money Laundering and the Financing of Terrorism & Proliferation (The FATF Recommendations)” published by Financial Action Task Force (FATF) in 2012, “Sound management of risks related to money laundering and financing of terrorism” published by Basel Committee on Banking Supervision (BCBS) in 2014 and foreign advanced practices, the Taiwan authorities have amended the legal system, laws and regulations, supervision measures and self-disciplines referred to Anti-Money Laundering (AML) and Counter-Terrorism Financing(CTF). Meanwhile, every relevant entity is enhancing the prevent measures and internal control on AML/CFT (Counter-Financing of Terrorism) as well. The satisfactory result of the Third Round Mutual Evaluation will be expected. As people know, the banks are always the favorite cash flow channel of money laundering and terrorism financing, since the banks provide the financial services with advantages of safety, convenience, diversification and globalization, etc. Both general financial customers and criminals on ML/FT are attracted to make transactions with the banks. Thus, the financial system’s resources could be utilized improperly. Due to the role of the core of financial system, the banks should take the responsibility and bear the liability of Anti-Money Laundering and combating the financing of terrorism. In this paper, the primary framework on AML/CFT of domestic banks will be outlined according to the real practice. First, this paper has an introduction of mutual evaluation process and methodology in order to set the goal related to AML/CFT of the bank. Next, the model practices of international standards are presenting to achieve the goal for references. Then, this paper will focus on domestic and foreign regulatory requirements on banking, and try to construct the bank’s primary internal system of AML/CFT. Finally, there are some observations of the bank’s performance related to this issue. With the rapid evolution of Industry 4.0, Bank 3.0 and Fintech, the customers’ financial behaviors and transaction types are changing. Therefore, to keep sound internal system of AML/CFT is an advanced challenge to all the banks. This paper is trying to set a primary framework on AML/CFT of domestic banks, and to be taken reference for banks to start developing appropriate prevent measures. In addition, the statement of this paper is an approach to general principles, not indicating any specific institution.

The most challenging and spoken criminal phenomenon today is indisputably organised crime. It is a crime that both the general public, business community, commentators, researchers, scholars, journalists, writers, politicians, prosecutors, jurists and presiding officials debate with different interpretation and understanding of the concept as well as the manifestation of the phenomena. Debates on the subject have seen the dawn of rival terminologies of organised crime and crimes that are organised. While the United Nations has not assisted the nations in finding a definition of what organised crime is, the confusion has spread throughout the globe and South Africa has not been spared the pandemonium. The objective of this study is to comparatively assess the present understanding and setup in South Africa in comparison with Italy, Tanzania and the United States of America, identify the root causes of the confusion and find possible remedies to liberate the situation. The research concludes with the findings and recommendations. / Criminal & Procedural Law / LL.D.

Since the late 1980s, efforts made by the international community to deal with the complex and global problem of money laundering have stimulated the creation and definition of the so-called 'international crime of money laundering', which is included in various United Nations and Council of Europe international treaties, as well as European Union Directives. The Central purpose of this thesis is to investigate if the main goal of effectiveness in the adaptation of the international crime of money laundering at the domestic level, might undermine other values that international law is seeking to protect, namely the guarantee of due process and the adequate protection of human rights principles. Then, if the adoption of any element of the crime shows to be inconsistent with civil rights and guarantees, to propose how deficiencies could be remedied.

Il est une idée généralement admise consistant à dire que la fonction de Compliance officer est conçue autour d'une obligation de moyen, négative pour la fonction. Nos travaux nous ont amenés à conclure de la nécessité de poser une notion d'intégrité financière dont la définition réponde également aux exigences des missions du Compliance officer. il s'agit ainsi d'envisager les outils techniques et juridiques inhérents au poste de Compliance officer. Ces outils trouvent leur fondement logique dans la notion d'intégrité financière, à l'issue d'un examen clinique du poste de Compliance officer. La nécessité d'une notion qui soit fonctionnelle amène à retenir que l'intégrité financière consiste en la protection de la circulation légitime de la monnaie et des obligations monétaires. Les réflexions autour de cette notion d'intégrité financière permettent d'isoler une notion d'intégrité qui est opératoire dans la lutte contre la criminalité financière. Ainsi, au même titre qu'il y a dans les sciences criminelles un champ d'étude consacré à l'intégrité physique ou morale de la personne, il était souhaitable que fût identifié un champ d'étude consacré à la circulation de la monnaie. La conséquence d'une telle approche consiste en la reformulation des besoins des institutions impliquées dans la lutte contre la criminalité financière et à une redéfinition de l'offre de formation universitaire sur cette thématique. / People think that the function of Compliance Officer is conceived on an obligation of means. Then, the Compliance Officer is rather seen as "spoilsport". Therefore, seeking for the element for lack of which the Compliance Officer could not be effective became a necessity. Our thoughts lead us to conclude about the need to put down a financial integrity notion whose definition also answers to the duty of the Compliance Officer. Furthermore, we wanted to have a clinical look on the position of Compliance Officer. The will to have a definition of the financial integrity that can be practical has leaded us to retain that financial integrity was the guarding of the rightful flow of money and monetary debentures. Put in those terms, the definition of the financial integrity firstly required presenting monetary items and their protection system. Then, the operating qualities of such a notion in the achievement of the Compliance Officer duty needed to be presented secondly. Beyond the only purpose of the Compliance Officer, our thoughts about the notion of financial integrity aimed at isolating an integrity notion that could be functional in the fight against financial criminality. In other words, as there is a field dedicated to the study of physical or moral integrity of a person, it was desirable that a field dedicated to the flow of money and monetary items could be identified in criminal sciences. Such an approach could participate to reword the needs of financial institutions involved in the fight against crime, and to redefine the university schedule of training by basing the learning process of financial methods on the circulation of items and the monetary objects.