Publication: SİGORTA SEKTÖRÜNDE KARA PARA AKLAMA: FATF RAPORLARI VE AKLAMA TİPOLOJİLERİ
Abstract
Finans sektörü içinde önemli bir konumda yer alan sigorta sektörü, kara para aklayıcıları tarafından da suç gelirlerinin aklanması amacıyla kullanılmaktadır. Kara para hacminin tüm dünyada her geçen gün artış eğiliminde olması, bu sektörün de bu tür işlemlerde giderek daha fazla kullanılmasına neden olmaktadır. Kara para ile bağlantılı olmaksızın çok eski tarihlerden beri, söz konusu olan sahte hasarlar, hiç şüphesiz ki, kara para aklayıcıları için de, sigortacılığın en cazip tarafı olmaktadır. Gelişen teknoloji ve piyasa koşulları ile birlikte aklayıcılar farklı yollar ile kara para aklama faaliyetlerini gerçekleştirmektedirler.Bilindiği üzere, FATF, kara para aklama ve terörün finansmanı ile ilgili güncel trendleri takip etmek ve aklama faaliyetlerinin altında yatan mekanizmaları daha iyi anlayabilmek için dönem dönem tipoloji (aklama vaka örnekleri) çalışmaları yapmaktadır. Böylece hem aklama ve terörün finansmanına yönelik gelişmeleri raporlamak, hem de FATF 40 tavsiye kararlarının güncelliğini ve etkinliğini desteklemek amaçlarına hizmet etmektedir. Bu makalede, 2002-2003, 2003-2004 ve 2004-2005 FATF Kara Para Aklama Tipolojileri raporları ayrı ayrı incelenerek, söz konusu raporların sigortacılığa ilişkin bölümleri özetlenmiştir
The insurance sector, having an important role in the finance industry, provides risk transfer, savings and investment products to a variety of consumers, from individuals to multi-national corporations and governments. These products, like any other financial service, are exposed to a threat of money laundering. The experts view the insurance sector as potentially vulnerable to money laundering because of the size of the industry, the easy availability and diversity of its products and the structure of its business. The Financial Action Task Force (FATF) holds an annual exercise to examine the methods and trends - the typologies - of money laundering and terrorist financing. The primary objective of this work is to obtain material that will help the FATF policy makers develop and refine anti-money laundering and counter-terrorist financing (AML/CFT) standards. In addition, the findings obtained from the annual exercise serve as the basis for informing a wider audience - regulatory authorities, law enforcement agencies and financial intelligence units (FIUs), as well as the general public - on the characteristics and trends of money laundering and terrorist financing. In this article, FATF Typologies Reports of 2002-2003, 2003-2004 and 2004-2005 are examined and typologies of laundering in insurance sector is summarized
The insurance sector, having an important role in the finance industry, provides risk transfer, savings and investment products to a variety of consumers, from individuals to multi-national corporations and governments. These products, like any other financial service, are exposed to a threat of money laundering. The experts view the insurance sector as potentially vulnerable to money laundering because of the size of the industry, the easy availability and diversity of its products and the structure of its business. The Financial Action Task Force (FATF) holds an annual exercise to examine the methods and trends - the typologies - of money laundering and terrorist financing. The primary objective of this work is to obtain material that will help the FATF policy makers develop and refine anti-money laundering and counter-terrorist financing (AML/CFT) standards. In addition, the findings obtained from the annual exercise serve as the basis for informing a wider audience - regulatory authorities, law enforcement agencies and financial intelligence units (FIUs), as well as the general public - on the characteristics and trends of money laundering and terrorist financing. In this article, FATF Typologies Reports of 2002-2003, 2003-2004 and 2004-2005 are examined and typologies of laundering in insurance sector is summarized