THE PLACE AND THE ROLE OF THE FINANCIAL ACCOUNTING AND AUDIT IN PREVENTING AND FIGHTING MONEY LAUNDERING

Marilena Zuca () and Maria Virginia Stancu ()
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Marilena Zuca: Romanian-American University, Bucharest, Romania
Maria Virginia Stancu: University Valahia Târgovişte, Romania

Journal of Information Systems & Operations Management, 2019, vol. 13, issue 1, 97-112

Abstract: One of the major issues of concern to the international community in general and European states, in particular, is the notions of "legal commercial transactions - good faith - licit money versus money laundering - illicit financial resources", all viewed from the perspective of preconditioning and determining the conditions which require the adoption of strategies and general rules - applicable, so that the principles of democratic values, human rights and respect for the cultures and civilizations of the planet are defended and recognized. With regard to the prevention and combating of money laundering, the social character of the company's accounting is manifested in the sense of participation of the professional accountants in the efforts to ensure the public order and the national security.

Date: 2019
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