Subject: Theoretical basis financial investigations in the field of AML/CFT Federal Service for financial monitoring
Information analysis - obtaining knowledge about objects necessary for conducting a financial investigation Accumulation of processed and structured collected information that forms analytical information Information processing analysis, systematization and structuring of the received data for the purpose of their subsequent accumulation and integration with other information resources. Collection of data about the desired objects (events, facts, objects, persons, etc.). STAGES OF THE INFORMATION PROCESS
Unified State Register of Legal Entities a) organizational and legal form, full name and abbreviation; b) Main state registration number (OGRN), identification number/reason code for registration (TIN/KPP) of the legal entity; c) state registration number of the entry and the date of its entry into the Unified State Register of Legal Entities (USRLE); d)) name and address of the body that carried out state registration legal entity; e) last name, first name and patronymic of the head and chief accountant of the legal entity, their work telephone numbers; e) identification data of the founders of the legal entity; f) code of the all-Union classifier of sectors of the national economy; g) numbers of bank accounts, indicating the dates of their opening and closing, indicating the names of banking institutions.
USRIP information array a) last name, first name, patronymic of the registered individual entrepreneur, his date of birth and address of registration; b) his identification number (TIN); c) number and date of issue of the individual entrepreneur certificate; d) addresses of retail outlets; e) identification data of registered cash registers and addresses of the places where they are installed; f) bank account numbers and names of banking institutions.
Information array “Booking an air ticket to” a) last name, first name of the air passenger; b) date of birth; c) number and type of document; d) date and place of purchase of the air ticket; e) date of departure, flight number; f) information about persons who jointly purchased tickets
Reasons and grounds for conducting a financial investigation. The grounds for conducting a financial investigation are: a) messages from organizations carrying out transactions with funds or other property received by the Pension Fund of the Russian Federation in accordance with current legislation; b) requests from foreign FIUs received through international cooperation channels in the prescribed manner; c) written requests from law enforcement and other government authorities; d) written appeals and statements from organizations and citizens; e) a certificate of discovery of facts containing possible signs of ML/TF and identified as a result of an proactive search through external information resources, including the media, as well as during interaction with government authorities and organizations. The basis for conducting a financial investigation is verifiable factual data on possible transactions and transactions with funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism a.
Stage of “primary analysis” - information search, analysis, evaluation and selection of information from the database of operations and transactions for the purposes of its initial verification; - information search through external information resources, including the media and materials of interaction with authorities, for proactive detection of facts containing possible signs of AML/CFT and requiring initial verification; - analysis and assessment of information proactively selected and received from external organizations regarding the priority of its inclusion in the primary review;
Stage of “primary verification” Verification of information proactively selected or received through information exchange channels with external organizations, using available internal and external information resources(databases) to determine whether there are grounds for conducting an in-depth check or making a decision to send information and materials to law enforcement agencies without conducting an in-depth check;
Stage of “in-depth financial investigation” Conducting an in-depth audit through additional collection (including sending written requests to authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and assessment of the information received for the sufficiency of the grounds indicating that that operations and transactions are related to the legalization (laundering) of criminal proceeds obtained by criminal means and the financing of terrorism a.
The stage of “implementation of the results of the financial investigation” - sending information and materials to law enforcement agencies; - sending information and materials to foreign FIUs within the framework of international cooperation in the field of combating the legalization (laundering) of criminal proceeds and the financing of terrorism; - informing law enforcement agencies without disclosing bank secrecy, indicating the counterparties of identified financial transactions, approximate amounts, period of transactions and their nature. Information without disclosing bank secrecy is carried out in the event of detection of financial transactions in the absence of sufficient grounds to believe that they are related to the legalization (laundering) of criminal proceeds or the financing of terrorism.
The stage of “support of transferred materials” is the implementation of information and analytical support of transferred information and materials in interaction with law enforcement agencies and foreign FIUs, namely: - conducting additional financial investigations into newly discovered circumstances and persons involved; - sending information and materials to law enforcement agencies in addition to those previously sent; - control over the results of consideration by law enforcement agencies of transmitted information and materials, as well as procedural decisions taken on them.
Types of financial investigations a) proactive financial investigations - based on the materials of the primary analysis, assessment and selection from the database of information on operations and transactions, as well as on the materials of the proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism and as a result of a search on external information resources; b) international financial investigations - based on materials from foreign FIUs; c) financial investigations based on materials from law enforcement and other government bodies; d) financial investigations initiated based on the results of supervisory activities; Checking those organizations in whose field of activity there are no supervisory authorities, for example, notaries, bookmakers. e) financial investigations initiated based on the results of consideration of appeals and applications from organizations and citizens.
The main forms of documenting the progress and results of activities carried out within the framework of a financial investigation: a) documents (certificates, memos, conclusions, expert evaluation sheets, diagrams, tables, etc.); b) specialized records (including records of persons involved, registration records of financial investigation cases, archival records, etc.); c) files (materials) of financial investigations.
Types of cases (materials) of financial investigations a) primary materials (PM) - are created at the stage of primary verification; b) information collections (IP) - created at the stage of in-depth financial investigation; c) control and observation cases (CND) - are initiated at the stage of control support of materials transferred to law enforcement agencies with the disclosure of bank secrecy.
Certificate-conclusion on the material of the initial check for In. No___________from__________. 1. Information about the involvement of the person(s) involved in criminal activity: ?1.1 Is there a plot of the criminal activity of the persons involved in the audit? 1.2 There is a plot, but there is not enough information about the predicate crime? Is there no plot of the crime? 2. Result of the initial check: 2.1 Operations were identified. Total quantity:___ Amount:_________________? 2.2 Identified transactions: - confirm information about the predicate crime - suggest the presence of signs of ML/TF? -economic significance of the case 3.3 Object of encroachment - budgetary funds 3.4 Corruption 3.5 Financing of terrorism (extremism) 3.6 Other (specify)___________________ ?4. Decision based on the results of the initial inspection: 4.1 Stop the inspection with sending information to law enforcement agencies without disclosing bank secrecy (specify where ) 4.2 Take the material into an in-depth financial investigation 4.3 Transfer the material to the central office 4.4 Prepare the material for transfer under Art. 8 Federal Law 115 ??????_______________________ (developer) _______________________ (manager)
Definition of the concept of typology. Typology (from the Greek. Typos - imprint, form, sample and logic) is a method of scientific knowledge, which is based on the division of systems of objects and their grouping using a generalized model and type; used for the purpose of comparative study of essential features, connections, functions, relationships, levels of organization of objects. The main logical forms used by typology: standard classification, systematics, taxonomy. Typology is based on identifying the similarities and differences of the objects being studied, on finding reliable ways to identify them, and in its theoretically developed form it seeks to display the structure of the system under study, to identify its patterns that make it possible to predict the existence of as yet unknown objects. Logical forms used by typology: firstly, classification, the purpose of which is to build hierarchical systems of classes and their subclasses based on certain characteristics that are not characteristic of objects (name, number) or inherent in them; secondly, systematics, which presupposes the most complete and dissected classification of a given set of objects with a fixed hierarchy of units of description; thirdly, taxonomy, within the framework of which the principles of rational classification and systematics are specifically studied and justified.
Individuals and legal entities Other countries Offshore companies Transfers abroad by individuals Individuals and legal entities Offshore territory
SOME ASPECTS OF THE RELATIONSHIP OF FINANCIAL INVESTIGATIONS WITH THE PROCESS OF IDENTIFICATION AND INVESTIGATION OF CRIMES RELATED TO HUMAN TRAFFICKING
MM. MAKARENKO
The material basis for the legalization (laundering) of criminal proceeds in Russian Federation among others, includes income received as a result of kidnapping and trafficking in persons, as well as other related illegal activities. Having undergone legalization, they contribute to the creation of an appropriate basis for the reproduction of organized crime.
In order to combat specified type criminal activity in Russia there is a system of regulatory legal acts, the central place of which is occupied by the federal law dated August 7, 2001 N 115-FZ “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism.” It is aimed primarily at solving the following issues:
Creation of a national system for preventing the legalization (laundering) of criminal proceeds;
Establishing the responsibilities of financial institutions and other persons engaged in financial transactions in order to prevent these actions;
Determination of the main tasks, functions and powers of the national financial intelligence unit, including in terms of interaction with financial institutions and government bodies;
Regulation of international cooperation in this area, including the exchange of information with competent authorities of foreign states and the provision of mutual legal assistance.
These issues are of key importance for creating and ensuring the functioning of a national system for combating the legalization (laundering) of criminal proceeds and the financing of terrorism.
At the same time to answer international standards, the national AML/CFT system should include other critical components:
Criminal prosecution of acts related to the legalization of criminal proceeds and the financing of terrorism;
Providing the authorized body with information constituting bank secrecy and liability for their illegal disclosure;
Supervision over the fulfillment of relevant requirements by financial institutions and other persons and the application of administrative penalties for its violation.
All of these issues are addressed to one degree or another in Federal Law No. 115-FZ of August 7, 2001, but they are also directly regulated within the framework of other federal laws. Persons guilty of violating this Law bear administrative, civil and criminal liability in accordance with the legislation of the Russian Federation.
By Decree of the President of the Russian Federation of June 11, 2005 N Pr-984, the Concept of the National Strategy for Combating Money Laundering and the Financing of Terrorism was adopted and is being implemented.
The national system for combating money laundering and the financing of terrorism is designed to ensure the implementation of a unified state policy in this area. It consists of two main subsystems, differing in their subject composition, features legal regulation and tasks to be solved: law enforcement block and financial monitoring.
At the same time, financial monitoring can, in turn, be divided according to the same criteria into two main levels: primary financial monitoring and state financial monitoring.
The subjects of the law enforcement block of the national system for combating money laundering and the financing of terrorism are considered to be law enforcement agencies whose competence includes the investigation of these crimes (Ministry of Internal Affairs of Russia, FSB of Russia, Federal Drug Control Service of Russia and prosecutors).
Relations in the subsystem are regulated mainly by the norms of criminal and criminal procedural legislation, as well as federal laws defining the rights and responsibilities of these bodies. The main task law enforcement agencies within this subsystem is to identify, suppress and investigate crimes related to the laundering of criminal proceeds, including those obtained from human trafficking, as well as the financing of terrorism, and the fight against these types of crimes.
The main subjects of primary financial monitoring are organizations carrying out transactions with funds or other property. The responsibilities of these organizations include, in particular, proper verification of clients, identification of suspicious transactions and submission of relevant information to the Federal Service for Financial Monitoring (Rosfinmonitoring), subordinate to the Ministry of Finance of Russia. It is at this level of the national system that the task of preventing the laundering of criminal proceeds, including from human trafficking, should be solved. Rosfinmonitoring ensures control over financial transactions based on information received from the above-mentioned primary financial monitoring entities, verification of this information and, if there are sufficient grounds, transfer of information and materials to law enforcement agencies.
Rosfinmonitoring, being a key element of the national AML/CFT system, ensures, through interdepartmental coordination mechanisms, coordinated interaction of all law enforcement and financial monitoring entities in order to solve the problem of combating the laundering of criminal proceeds, including from human trafficking, including international cooperation in this area.
The entire financial monitoring subsystem, including relations between its subjects, as well as between these subjects and consumers of financial services, is regulated mainly by the provisions of financial and administrative law.
The concept of "financial investigations" goes beyond the general framework of financial control. This difference is due to the fact that financial investigations are not tasked with covering the entire set of financial flows for compliance with established standards. Financial investigations face a much narrower and more complex task - to identify the financial flow associated with the crime, to record its necessary financial characteristics, which differ from deviations included in the subject of control by their particular complexity, intent to commit and concealment of traces of illegal activity.
The initial data for conducting relevant financial investigations by Rosfinmonitoring are:
Results of the initial selection of information from incoming messages from financial and other organizations and from the Rosfinmonitoring database;
Information requests from Russian law enforcement agencies regarding persons involved in criminal cases and operational materials being verified for crimes of mercenary nature;
Information requests from foreign FIUs.
The entire flow of messages entering the database using a special software undergoes initial analysis. The purpose of such an analysis is to obtain a complete picture of suspicious financial transactions of an individual or legal entity in order to identify the entire chain of links of operations (transactions) and connect together pieces of information into an appropriate scheme.
Information interaction with Russian law enforcement agencies and financial intelligence units of foreign countries is carried out by Rosfinmonitoring during ongoing financial investigations. In order to financial analysis and investigations, other external information resources are also used - databases of registration, licensing and law enforcement agencies, media publications, etc.
Based on the results of such financial investigations, if there are sufficient grounds indicating that operations (transactions) are related to the legalization (laundering) of proceeds from crime, the relevant authorities are sent to law enforcement agencies in accordance with their competence. information materials, which are accompanied by extensive schemes for laundering criminal proceeds.
The decision on the existence of sufficient grounds for their transfer to law enforcement agencies is made by the Expert Council of Rosfinmonitoring, chaired by the head of the Service. Financial analysts- developers of specific materials report to the Council their conclusions and proposals on completed financial investigations. Along with permanent members Expert Council Representatives of relevant law enforcement agencies who can confirm the existence of grounds for initiating a criminal case are invited to individual meetings.
After transferring such materials to law enforcement agencies, Rosfinmonitoring employees provide further support for them, including obtaining them from Russian or foreign sources additional information. Law enforcement agencies inform Rosfinmonitoring about the results of consideration of materials received from it.
It is necessary to note the inadmissibility of mixing the concepts of “financial investigations” and “the process of identifying and investigating crimes,” including those provided for in Art. Art. 174, 174.1 of the Criminal Code of the Russian Federation. There is no doubt that financial investigations are a key component of this activity, but do not replace it as a whole.
In the process of identifying and investigating intellectual crimes of this category, it is not an abstract law enforcement officer who participates, but several individuals carrying out quite diverse activities, only partially reducible to specialized financial analysis. As a rule, several participants are involved in this process.
Employees of units carrying out operational investigative activities (investigative officers) and employees of departments (directorates) of documentary checks and audits act within the framework of operational investigative activities and pre-investigation checks in order to identify and initially document signs of crimes. Their activities are aimed at collecting information about acts containing signs of criminal activity, and are regulated by the Laws “On Operational-Investigative Activities” and “On the Police”, as well as the Instruction on the procedure for police officers to conduct checks and audits of financial, economic, entrepreneurial and trade activities.
Practice shows that in this work the analysis financial information, focused on identifying shadow money and material flows, is extremely important and necessary. At the same time, the dominant aspects are the analysis of relationships in financial statements and the identification of dubious areas of financial and economic activity for further in-depth study within the framework of an already initiated criminal case.
However, this stage cannot be reduced solely to financial investigations. Its basis is the receipt and assessment of operational information through the implementation of operational investigative activities (interrogation, surveillance, wiretapping of telephone conversations, infiltration, etc.), including covert methods.
The stage of identifying signs of a crime, if they are actually detected in the actions of specific individuals, develops into criminal proceedings. The key participants here are the investigator and the expert economist. Their activities are regulated by the Code of Criminal Procedure of the Russian Federation. The investigator's task is to collect, verify and evaluate evidence containing factual data included in the subject of proof. For this purpose, the criminal procedural legislation provides the investigator with a toolkit consisting of a clearly defined set of procedural actions (inspection, search, seizure, interrogation, confrontation, appointment forensics etc.). An economic expert is involved in proceedings in a specific criminal case from the moment a decision is made to appoint a forensic economic examination.
When summarizing the issues raised for resolution by expert economists, the essence of this work comes down to conducting a financial analysis of previously identified financial and business transactions and describing on its basis economic characteristics actions of persons controlling shadow financial flows and organizations associated with them. This information is subsequently used by the investigator to formulate the subject of evidence in a criminal case.
The investigator (the person who conducts the criminal investigation) does not conduct in-depth specialized financial analysis. Despite this, in order to understand the meaning of their activities and effectively manage the investigation process, the investigator must master this technique. It should be noted that the investigator has a slightly different line of activity, which consists of legal assessment collected facts, including the economic characteristics of the crime established by the financial investigation.
Thus, the detective and the investigator represent legal side the process of identifying and investigating crimes, and the auditor and expert economist - economic. Specific financial analysis for this category of criminal cases is carried out by auditors and economic experts when conducting inspections and forensic economic examinations, and also, partly, by detectives and investigators - during an express analysis of the facts of financial and economic activities and a meaningful assessment of audit reports and the conclusions of expert economists.
In conclusion, it should be noted that financial investigations do not replace the procedural activities of law enforcement agencies, but, on the contrary, form the basis for generalizing and analyzing the economic side of the process of identifying and investigating crimes related to human trafficking. The complex composition of these criminal acts, which are sometimes transnational in nature, suggests that their prevention and suppression can only be ensured by a combination of criminal legal methods with a set of preventive measures within the financial sector.
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FINANCIAL investigations:
BASIC APPROACHES
Investigating offenses and crimes in the financial sector presents significant challenges. This is primarily due to the fact that unfavorable trends have emerged in the structure and dynamics of crimes committed in the financial sector, the social danger of such acts has increased, cases of this category are overwhelmingly multi-episode, with an extensive network of criminal connections not only on the territory of the Russian Federation, but and abroad, sophisticated financial schemes using the latest electronic technologies are often used here.
The effectiveness of the investigation of offenses and crimes in the financial sector depends on a number of reasons: on specific circumstances, on the situation, on the knowledge and skills of the person conducting the investigation, etc.
At the same time, theoretical developments are also important. The lack of development of many concepts makes it difficult to implement a unified policy in the fight against offenses and crimes in the financial sector. First of all, in our opinion, this concerns the concept of “financial investigations”.
This concept in Lately often used in both foreign and Russian law enforcement practice.
Thus, police units created to investigate financial and white collar crimes, including money laundering, are often called financial investigation teams. The term “financial investigations” is actively used and applied in the lexicon international organizations created to combat money laundering, such as Working group Financial Action Task Force on Money Laundering (FATF), the Caribbean Financial Action Task Force on Money Laundering and several others. From the Russian side in activities
International organizations in the field of combating the legalization (laundering) of criminal proceeds are attended by the Committee of the Russian Federation on Financial Monitoring (FMC of Russia).
In Belarus, for example, the Department of Financial Investigations of the Committee deals with issues of tax and financial crimes state control The Republic of Belarus.
Under the Main Directorate of International Cooperation of the Federal Tax Service of Russia (GUMS FSNP of Russia), the Coordination Council of Tax (Financial) Investigation Bodies of the CIS Countries (KSONR) has been created.
The term “financial investigations” does not yet have an accepted, precisely verified definition either in domestic science or in law. The vagueness and vagueness of this concept creates uncertainty in understanding the essence and content of the term “financial investigation” and does not allow it to be used effectively in practice due to different interpretations.
As is known, the subject of the investigation belongs to the field of preliminary investigation of crimes.
The investigation is defined as preliminary because it is carried out before the trial of the case, during which, as is known, the question of a person’s guilt in committing a crime is decided and punishment is imposed for the act committed.
The preliminary investigation stage immediately follows the stage of initiating a criminal case.
Its content is the activities of the body of inquiry, the investigator and the prosecutor, aimed at, through investigative actions to collect evidence, quickly and completely reveal the crime, comprehensively and objectively establish the circumstances of the case, expose those guilty of committing this crime, and ensure that they are brought to criminal responsibility and prepare criminal case materials for trial.
In addition, in a specific criminal case, it is necessary to find out the reasons and conditions that contributed to the commission of the crime, take the necessary measures to eliminate them, and also take measures to compensate for the damage caused by the crime.
However, in order for the court to be able to resolve a criminal case and make a lawful, reasonable and fair verdict, the investigative body must collect sufficient evidence that can be used as the basis for a verdict. In addition, during the preliminary investigation, circumstances may be established that give grounds to terminate the criminal case.
According to the current criminal legislation of the Russian Federation, a preliminary investigation is carried out in the vast majority of criminal cases sent to court. Only in cases precisely specified in the law is its production not required, for example, in cases of private prosecution - part two of Art. 20 Code of Criminal Procedure of the Russian Federation. The investigation ends with the adoption of a final procedural decision (termination of a criminal case, referral of a criminal case to court) or is suspended on the grounds specified in the law. The preliminary investigation is carried out in the form of a preliminary investigation or in the form of an inquiry (Article 150 of the Criminal Code of the Russian Federation).
The main form of investigation is the preliminary investigation. This is determined, firstly, by the fact that the legislator refers to this area the proceedings in most criminal cases (Article 150 of the Criminal Code of the Russian Federation), and secondly, by the fact that a preliminary investigation can also be carried out in cases falling within the competence of the investigative bodies, if the court or prosecutor deems it necessary.
Inquiries are carried out in criminal cases of crimes specified in part three of Art. 150 of the Criminal Code of the Russian Federation. Inquiry into cases for which a preliminary investigation is mandatory is initiated by the inquiry body and consists of carrying out urgent investigative actions to establish and consolidate traces of the crime. Such investigative actions include: inspection; search; notch; detention and interrogation of suspects; examination; interrogation of victims and witnesses. The prosecutor is immediately notified of the commencement of such an inquiry. This form of inquiry is limited to 10 days from the date of initiation of the criminal case. After this period, the case is sent to the investigator.
However, if the person who committed the crime is not found, the investigative agency takes operational investigative measures to identify him and informs the investigator about the results.
In addition to performing common responsibilities with the preliminary investigation bodies, some investigative bodies are entrusted with carrying out the necessary operational investigative activities in
for the purpose of identifying and solving crimes and exposing those who committed them. This activity is not an inquiry, but refers to the independent functions of the inquiry bodies provided for by the Law on Operational-Investigative Activities and other acts.
The procedure for preliminary investigation discussed above is fixed by the norms of procedural law and regulates the relations arising in the process of investigating crimes in criminal cases.
The Big Legal Dictionary gives the following formulation of the concept of “investigation”: “Investigation (preliminary investigation) is a stage of the criminal process, consisting of the activities of the inquiry and preliminary investigation bodies, carried out under the supervision of the prosecutor, to collect, consolidate and study evidence in order to establish the presence or absence of a crime. , the persons guilty of committing it, the nature and extent of the damage caused by the crime, and other circumstances relevant to the case.”
In our opinion, the above interpretation of “investigation” is not sufficient in relation to the financial sector, since it does not cover the entire variety of financial violations and not only significantly narrows the possibilities of law enforcement practice, but also imposes restrictions on the subjects of the investigation.
From the above definition it follows that the term “investigation” covers only those acts for which criminal liability is provided.
At the same time, it is known that not all financial offenses are crimes. And to mechanistically combine the concept of “finance” and the above definition of “investigation” in order to form a completely new concept of “financial investigations,” in our opinion, would be illogical for a number of reasons.
To clarify the essence of the required concept, let us turn to the object of investigation in the financial sector - finance.
Financial relations express monetary relations that arise:
° between enterprises in the process of acquiring inventory, selling products and providing services;
° between enterprises and higher-level organizations when creating funds of funds and their distribution from these higher-level organizations;
° within the enterprise during the formation and circulation of its funds;
° within the household when forming and using the family budget;
° between the state and enterprises when enterprises pay obligatory payments to the budget system and finance expenses;
° between the state and citizens when they make taxes and voluntary payments;
° between enterprises, citizens and extra-budgetary funds when making payments and receiving funds;
° between individual links budget system and etc.
Directly money servicing financial relations forms financial resources.
Depending on the level of subjects of financial resources, the following are distinguished:
Public finance Finance of enterprises and organizations Household finance.
Depending on the objects of financial resources, the following are distinguished:
° decentralized financial resources that are created at the micro level;
° centralized financial resources created at the macro level.
As we see, on the one hand, finance is an integral part of monetary relations, on the other hand, finance arises on the basis of the movement real money in cash and non-cash form in various fields and levels of expanded reproduction. This, in fact, is where the variety of legal norms regulating financial relations arises.
The movement of money outside the legal framework leads to certain violations in the financial sector, and in this case we can talk about financial offenses and
crimes. The movement of money outside the legal framework, characterized as a socially dangerous act, will be a financial crime and regulated by criminal law.
At the same time, as practice shows, not all financial violations are crimes and, accordingly, cannot be reduced only to criminal liability. A significant part of them is regulated by the Tax Code; Customs Code; Budget Code; Code of administrative offenses; currency legislation, etc.
In this regard, the subject of investigation in the financial sector, in our opinion, is “financial irregularities”. The arguments in favor of this approach are as follows: firstly, this term covers the entire variety of forms of financial relations, and secondly, it carries all the characteristic signs of an encroachment on relations in the formation, distribution, redistribution and use of funds of funds (financial resources) of entities economic relations.
The correlation of identified violations and the degree of public danger (offense or crime), as well as the rules of law governing a specific financial violation, is the prerogative of the subjects conducting this investigation. In this interpretation, the subjects of financial investigations should include not only law enforcement agencies, but also regulatory authorities - the Ministry of Taxation, the Central Bank, the Ministry of Finance, the Accounts Chamber, etc. Partly, private firms can also be included as subjects conducting financial investigations within the framework of the Russian Federation Law “On Private detective and security activities in the Russian Federation."
Thus, the purpose of investigations in the financial sector is not limited only to the inevitability of punishment, but also pursues the restoration of the violated financial interests of the injured party.
In our opinion, the characteristics of financial investigations should contain the following elements:
Object - finance.
Subject: financial violations.
The goal is punitive: the inevitability of punishment for committed offenses and crimes; legal restoration: restoration of the violated financial interests of the injured party.
Subjects are law enforcement and regulatory authorities, private firms.
It must be added here that any investigation by its nature is active and requires certain actions to be taken to achieve a result. Regulation of relations arising in the process of financial investigations is carried out within the framework of procedural law.
Thus, based on the above, we can propose the following formulation of the concept of “financial investigations”:
“Financial investigations as a procedural activity should be understood as the collection, consolidation, comprehensive consideration, study of the significant circumstances of the committed violation associated with an encroachment on the relations of formation, distribution, redistribution and use of funds of funds (financial resources) of subjects of economic relations "
The versatility and uncertainty of many factual data of the issue under study does not allow us to fully draw accurate conclusions and propose a complete classification of financial investigations. However, we believe that the known evidence in the field of financial offenses and crimes allows us to propose an approach to the classification of financial investigations, which is based on the classification of financial violations.
So, depending on the sphere of circulation, they distinguish:
Financial irregularities in the field of taxation Financial irregularities in the field of the credit market Financial irregularities in the field of interbank money market
Financial irregularities in the insurance market Financial irregularities in the foreign exchange market Financial irregularities in the circulation sphere valuable papers Financial irregularities in the market of goods and services.
Depending on the type of operations, violations are distinguished in the field of settlement, accounting, credit, currency, and stock transactions.
Depending on the stage of financial relations, there are:
violations at the stage of formation of funds of funds; violations at the stage of distribution and redistribution of funds;
violations at the stage of using funds.
Depending on the type of finance, there are: violations in the field public finance; violations in the field of corporate finance; violations in the household sector.
We believe that the above classification organically corresponds with financial investigations and is self-sufficient for its correction and co-optation into the classification of financial investigations. This allows us to propose it as a basis for classifying financial investigations.
In order not to repeat ourselves, let us give as an example a fragment of the classification of financial investigations.
As already mentioned, depending on the scope of treatment, financial investigations in the field of taxation are distinguished; financial investigations in the credit market; financial investigations in the field of interbank money market, etc.
At the same time, based on the above arguments, the proposed classification of financial investigations requires the following additions.
© Depending on the subjects conducting the investigation, it is necessary to distinguish:
Financial investigations carried out government agencies within the limits of their powers (in case of violation of the interests of the state, legal and individuals);
Financial investigations conducted by private
organizations within the framework of existing legislation (in case of violation of the interests of legal entities and individuals only).
© Depending on the level of social harm, it is necessary to distinguish:
Financial investigations of violations, responsibility for
the commission of which is provided for in Tax Code; Customs Code, Budget Code; Code of Administrative Offences; foreign exchange
legislation, etc.;
Financial investigations of violations, liability for which is provided exclusively in the Special Part of the Criminal Code.
Thus, the classification of financial violations is systemic in nature and has a certain completeness; it organically combines the versatility of financial relations and the necessary consistency and integrity of the rules of procedural law. This circumstance, it seems to us, allows us to test the proposed classification in practical work when conducting financial investigations.
In conclusion, I would like to note that the study of this topic makes it possible to better understand the signs of offenses and crimes committed in the financial sector, to understand the meaning and content of the relevant norms of criminal and other law, and therefore requires further discussion and scientific polemics.
MOSCOW STATE UNIVERSITY
NAMED AFTER M.V. LOMONOSOV
HIGH SCHOOL OF STATE AUDIT
(FACULTY)
K.V. Somik, A.G. Khabibulin
INFORMATION AND ANALYTICAL SUPPORT
FINANCIAL INVESTIGATIONS
Under general editorship
The doctors legal sciences, Professor S.M. Shahraya
Tutorial
MOSCOW 2015
Introduction
1.1. Concept and essence
1.2. Criminal legal and forensic characteristics of financial crimes
1.3. Methods and means of information and analytical support for financial investigations
Chapter 2. Analysis of threats to financial security
2.1. Concept and structure of financial security
2.2. Main threats to financial security
2.3. Assessment of the state of crime in the field of financial security
Chapter 3. Methodology for information and analytical support of financial investigations
3.1. Tasks and procedures for identifying and analyzing hidden financial crime schemes
3.2. Information and analytical support for the investigation of financial crimes committed using offshore schemes
3.3. Information and analytical support information security financial system
Conclusion
Bibliography
Application
Introduction
Currently a necessary condition effective detection and investigation of large-scale and organized crimes in the financial sector is the improvement of information and analytical support for the systemic counteraction to financial crime. Information and analytical support for financial investigations is a complex, high-tech type management activities, which involves the collection and computer processing of large volumes of information from various sources, the preparation and justification of versions and decisions at all stages of the operational and criminal process. Of particular relevance and at the same time complexity are the tasks of forming a holistic picture and evidence base for such crimes as laundering (legalization) of criminal proceeds and illegal export of capital, which are associated with tax evasion on a particularly large scale, concealment of income in offshore zones, etc. The priority direction of information and analytical work is timely informing government authorities about financial security problems, causes and conditions conducive to the commission of financial crimes, measures to prevent and counter threats to the security of the financial system of the Russian Federation.
In the proposed textbook lays out the foundations of the discipline « Information and analytical support for financial investigations », the purpose of which is to develop in students a complex of knowledge, skills and abilities on information and analytical preparation of decisions using modern computer methods and tools at various stages of the investigation of financial crimes, identifying the causes and conditions conducive to their commission.
The discipline is an integral part of a module that includes disciplines that form competencies in the field of introducing methods and tools of system analysis and applied computer science into the process of organizing and managing the investigation of financial crimes. To study this discipline, students must have the competencies developed by the disciplines “fundamentals of economic analysis”, “ensuring financial security”, “criminal law” and “preliminary investigation”. In turn, the knowledge, abilities and skills developed as a result of studying this discipline are necessary for studying the disciplines “methodology and methodology for investigating economic and financial crimes”, “detection of economic crimes”, etc.
As a result of mastering the discipline, the student must:
Know the concept and essence of information support for financial investigations; main directions and tasks of information and analytical support for financial investigations; criteria for assessing the results of information and analytical support; computer methods, techniques and information technologies of financial investigations; fundamentals of ensuring information security of the financial system;
Be able to solve problems of information and analytical support for financial investigations; evaluate the results of information and analytical support; apply computer methods, techniques and information technologies for financial investigations; develop and implement measures to ensure information security of the financial system.
Possess the ability to analyze and forecast criminal phenomena and processes in the financial sector; methods and means of collecting, processing, analyzing and protecting information necessary for financial investigations.
Chapter 1. Basics of information and analytical support for financial investigations
Concept and essence
A necessary condition for the effectiveness of any complex, purposeful human activity is the organization of information and analytical support for the development and adoption of decisions necessary to achieve the goals. IN modern conditions It is impossible to imagine a successful doctor, scientist, operational worker or investigator who would not use information and analytical resources and technologies required to perform professional functions.
In order to reveal the concept and essence of information and analytical support for financial investigations (IAO FR), it is necessary first of all to define financial investigations as a special type of targeted law enforcement activity.
The term financial investigations is usually used to designate complex, information-intensive and intellectual activities, which are not limited only to the criminal procedural framework of the preliminary investigation of crimes.
The need to highlight and define the concept of financial investigations is associated with the growth of abuses in the financial system, as well as the growth of so-called “white-collar crime”. The more sophisticated the schemes and mechanisms for preparing and committing financial offenses and crimes become, the more in demand the specialization of personnel in the field of financial investigations becomes.
In Western countries belonging to the common law system, the concept of financial investigation (Financial Investigation or Forensic Accounting (forensic accounting)) was formed and strengthened quite a long time ago and firmly. In world practice, financial investigations implement the following main functions:
Pre-investment analysis (due diligence);
Asset recovery;
Documenting facts of financial violations for subsequent trials (judgement enforcement, litigation services);
Establishing the causes of bankruptcy (bankruptcy fraud);
Identification of cases of corporate fraud (corporate fraud investigation);
Forensic accounting and fraud.
In our country, there are two main areas of financial investigations:
Revealing financial risks or facts of financial violations of a non-criminal nature (as a rule, the subject of the activities of special services commercial organizations);
Identification and documentation of signs of the objective side of crimes in the field of finance (the subject of activity of law enforcement agencies).
We will consider mainly the law enforcement aspect of financial investigations, which manifests itself in the process of operational search, forensic accounting, documentary verification activities and preliminary investigation.
However, in our understanding, financial investigations themselves are much broader and more diverse than preliminary investigations, etc. These concepts are not only not identical, but can only be combined to some extent. If we use the concepts of criminal law when characterizing a financial investigation, then the task of a financial investigation can be defined as identifying and documenting signs of the objective side of a crime. But an audit can also be a source of evidence of the objective side of financial crimes, which are the subject of a preliminary investigation. On the other hand, as a result of the investigation and identification of the causes and conditions for the commission of financial crimes, an audit of some area of financial and economic activity can also be initiated. The situation is similar with regard to financial monitoring. Financial monitoring is the activity of analytical processing of information on the financial and economic activities of residents and non-residents in order to identify, according to established criteria, financial transactions and transactions suspected of legalization (laundering) of criminal proceeds and financing of terrorism.
Thus, financial investigations are a process that includes audit, financial monitoring, operational investigative activities, forensic accounting, documentary verification activities and preliminary investigation within the framework of criminal proceedings. At all stages of these types of activities, information and analytical preparation of decisions made is necessary. Therefore, the IAO FR is based on the systemic principle of cyclically closed preparation of decisions [52].
The object of financial investigations, obviously, is financial crimes. Therefore, we will consider the specifics of this category of crimes, which determines the features of information and analytical support for financial investigations.
In a certain sense, financial crimes are socially dangerous acts that encroach on financial and economic relations regulated by the rules of financial (including tax, currency) and criminal law on the formation, distribution, redistribution and use of funds of funds (financial resources of the state), organs local government, other economic entities.
B.V. Volzhenkin identified the following groups of crimes in the field of finance:
1. Crimes that violate the general principles of the established procedure for carrying out business and other economic activity: illegal banking activities.
2. Legalization (laundering) of funds or other property acquired illegally.
3. Crimes against the interests of creditors: illegal obtaining of a loan; malicious evasion of repayment of accounts payable; illegal actions in bankruptcy.
4. Crimes related to monopolism and unfair competition: illegal receipt and disclosure of information constituting commercial or banking secrets.
5. Crimes that violate the established procedure for the circulation of money and securities: abuses during the issuance of securities; production or sale of counterfeit money or securities; production or sale of counterfeit credit or payment cards and other payment documents.
6. Crimes against the established order foreign economic activity(customs crimes): evasion of customs duties levied on an organization or individual.
7. Crimes against the established procedure for the circulation of currency values: illegal trafficking precious metals, natural precious stones or pearls; violation of the rules for the delivery of precious metals and precious stones to the state; non-return of funds in foreign currency from abroad.
8. Crimes against the established procedure for paying taxes and mandatory payments to state extra-budgetary funds (tax crimes).
9. Crimes against the rights and interests of consumers: violation of the rules for the production and use of state hallmarks.
Taking into account the above approaches, we will consider economic crimes as financial crimes, as well as other related crimes that pose a threat to the financial security of the Russian Federation. Analysis of this type of crime allows us to highlight the following characteristic features.
1. Organized nature of financial crimes.
2. The scale of damage caused to the financial system and its individual links.
3. Multi-episode nature and combination of crimes with different qualifications.
4. Distribution of crime events by place, time and participants.
5. Conspiracy and camouflage of criminal actions and intentions.
6. Transnationality and cross-borderness.
7. Financial crimes are a direct threat to national and economic security.
8. Financial crimes - the basis shadow economy, and often a source of financing terrorism and extremism.
9. The need for an early stage of preliminary investigation to organize information and analytical support using modern computer databases and analytical techniques.
The criminal law, forensic characteristics and features of financial crimes will be discussed in more detail in the next paragraph.
Below is the model purposeful activities for identifying and investigating financial crimes, which is the object of the IAO FR (Fig. 1).
Rice. 1. Model of targeted activities of financial investigations
The model of any purposeful activity is according to a circuit with negative feedback, in which the object of activity is under the influence of flows of internal and external information (events). In our case, the activities of the IAO FR should be organized in such a way as to monitor the current state of financial investigations in terms of achieving the main goals (or deviations from them), which are the timeliness and completeness of identifying and disclosing financial crimes, compensation for damage caused, elimination of causes and conditions conducive to their implementation. At the same time, the main task of the information worker and analyst is to, as a result of information and analytical monitoring, timely identify and evaluate problem situations associated with deviations of the state of the financial investigation from the target settings and develop versions of versions for making appropriate decisions by the investigator or operational worker.
Thus, in accordance with the considered model, the subject of IAO FR is the processes of generating signals, versions and justification of options for operational investigative and criminal procedural decisions. Therefore, IAO FR is an integral part of the organization effective management financial investigations. In what follows, we will use the term “information and analytical work” (IAR) as a synonym for this activity.
The main tasks and functions of the IAR are:
1. Identification of systemic signs of committing organized forms of financial crimes.
2. Formation and analysis of coherent information structures that provide a systematic evidence base for financial investigations.
3. Identification of problematic situations during financial investigations and the reasons for their occurrence. Forecasting their development.
4. Development of measures to prevent and eliminate threats to financial security, compensation for damage caused.
5. Maintenance and development of information resources, methods and means of organizing the IAO FR.
Fig.2. Structure of the concept of IAO FR
IAO FR is carried out within the framework of the following main legislative acts:
1. Constitution of the Russian Federation.
2. Federal Law “On Security”.
Federal Law “On Investigative Committee Russian Federation".
INTRODUCTION TO THE COURSE
"FINANCIAL INVESTIGATIONS"
Tutorial
Accredited educational private institution of higher education
"Moscow Financial and Legal University MFUA"
Tutorial
INTRODUCTION TO THE COURSE
"FINANCIAL INVESTIGATIONS"
IN STATE FINANCIAL MONITORING
(using the example of Rosfinmonitoring)
for students and students of higher educational institutions studying basic disciplines in the field of combating the legalization (laundering) of proceeds from crime and the financing of terrorism
Reviewer:
A.G. Zabelin, Doctor of Economics, Professor, Rector of the Academy of Education and Science of the Moscow Faculty of Law.
Glotov V.I., Korotkiy Yu.F., Gobrusenko K.I. Introduction to the course “Financial investigations” in state financial monitoring (using the example of Rosfinmonitoring): Textbook / edited by Ph.D. Yu.A. Chikhanchina. – Moscow: MFYuA Publishing House, 2015. – 88 p.
In the textbook, the authors (PhD, Prof. V.I. Glotov, Candidate of Legal Sciences, Yu.F. Korotkiy and Candidate of Legal Sciences, K.I. Gobrusenko) discuss the specifics of conducting financial investigations , incl. legal basis of this process, its methodology, information support, documentation of progress and results.
ISBN 978-5-94811-221-3
© V.I. Glotov, 2015
© Yu.F. Short, 2015
© K.I. Gorbusenko, 2015
© MFLA Publishing House, 2015
Introduction……………………...……………………………………………...….…... 5
Chapter I. General issues financial investigations
§ 1. Definition of the concept of “financial investigations”……………….....…….….8
§ 2. The concept of information in the field of AML/CFT……………………….………..………11
§ 3. Search and discovery of information necessary for conducting financial investigations………………………………………….………….13
§ 4. Financial investigation as an information process…………….…..18
§ 5. Reasons and grounds for conducting a financial investigation.................................21
§ 6. Types of financial investigations……………………………………………………………22
§ 7. Main stages of financial investigation…….…………………………23
Test questions for Chapter I………………………………………………….26
Chapter II. Conducting financial investigations
§ 1. Legal regulation of information support for financial investigations……………….........………………...... ......27
§ 2. Sources of information used when conducting financial investigations…………………..……………………………………..…………33
§ 3. Features of the formation of information resources necessary for conducting financial investigations……………………………..………..37
§ 4. Objects of financial investigations…………………………….………..44
§ 5. Documentation of the progress and results of the financial investigation...47
Test questions for Chapter II………………………………………………...50
Chapter III. Selected issues of methodological support for conducting financial investigations
§ 1. Approaches to the development of financial investigation techniques………………51
§ 2. Concept and approaches to identifying connections between objects of financial investigations………………………...……………………………………………………….55
§ 3. The essence of the problem-thematic approach………………………..………..65
§ 4. Use of modern information technologies when analyzing the situation in the field of AML/CFT.................................................... ...............................72
Test questions for Chapter III…...…………………………………………...77
List of sources and literature used……………………………...78
Appendix………………………………………………………………………………………81
INTRODUCTION
Legalization (laundering) of proceeds from crime and the financing of terrorism pose a serious threat to every state in the world community and violate normal functioning its main economic institutions prevent control over the country's financial system by government agencies.
A special place in international system countering the legalization (laundering) of proceeds from crime and the financing of terrorism1 is occupied by financial intelligence units, one of the main activities of which is organizing the fight against these types of crimes with the participation of not only law enforcement, but also other executive authorities, public associations and commercial structures. On the territory of the Russian Federation, these functions, along with the powers to develop state policy and legal regulation in this area, are assigned to the Federal Service for Financial Monitoring (Rosfinmonitoring).
The effectiveness of the fight against money laundering and the financing of terrorism largely depends on the proper organization of the system for collecting, processing, accumulating and using in the activities of Rosfinmonitoring information that is important for identifying, preventing and solving crimes related to the legalization of criminal proceeds and the financing of terrorism, or other in other words, from organizing financial investigations. The creation of such a system is a necessary condition for the timely detection of facts of money laundering and terrorist financing, as well as the identification, prevention and disclosure of predicate crimes (i.e., primary crimes in relation to legalization). In turn, this process depends on the use of various sources of information, departmental and non-departmental information resources, including in electronic format, which are formed and accumulated within a variety of information systems. The significance of any source of information or information resource is determined, first of all, by the ability to provide it with the necessary data in order to solve the problems of Rosfinmonitoring.
The variety of ways to commit predicate crimes and crimes related to the legalization of criminal proceeds and the financing of terrorism, combined with the use of various techniques and means of disguise, significantly complicates the detection of their signs. At the same time, as practice has shown, for in various ways the commission of such crimes is characterized by a stable recurrence, objectively determined by the system of functioning of the financial mechanism of economic entities of each individual state, which creates the prerequisites for the use of modern information technologies in identifying, preventing and solving crimes of this category. In some cases, only with the help of modern information technologies does it become possible to identify facts of legalization (laundering) of criminal proceeds. Consequently, the scientific development and application of new information technologies in financial investigations is an important reserve for increasing the effectiveness of law enforcement and financial authorities measures to combat the legalization (laundering) of criminal proceeds and the financing of terrorism.
The process of collecting, processing, accumulating and analyzing information necessary for an effective fight against money laundering and the financing of terrorism is content of the financial investigation. The consideration in this textbook of specific issues of its legal regulation, organizational and methodological support is due to the need to develop among students, students of higher educational institutions studying basic disciplines in the field of AML/CFT and starting their professional path specialists, the following complex of knowledge, skills and abilities:
Mastering basic concepts and understanding the essence of conducting a financial investigation;
Knowledge of the stages and types of financial investigations;
Studying legal basis conducting a financial investigation;
Understanding the procedure for using various sources of information necessary to conduct financial investigations;
Familiarization with the features of the formation of information resources necessary for conducting financial investigations;
Instilling skills in the correct use of information resources and modern information technologies when conducting financial investigations.
The proposed tutorial has practical significance, since it formulates scientifically based recommendations for organizing financial investigations in the area of AML/CFT that meet the realities of today.
CHAPTER I. GENERAL ISSUES OF CONDUCT
FINANCIAL INVESTIGATIONS
§ 1. Definition of the concept of “financial investigations”
The phrase “financial investigations” has come into domestic use and is quite widely used in the activities of internal corporate services (for example, economic security, internal control), commercial structures, in higher educational institutions departments of the same name appeared, studying the problems of criminal attacks in the financial sector1, and representatives of the Russian scientific community drew attention to it2. Some consulting companies now have a range of services, such as: independent financial investigations and asset searches, financial investigations and assistance in controversial situations, investigations of financial fraud and fraud, etc. As a rule, these services are aimed at countering illegal attacks on the property of private organizations. Regarding this phrase, which has become widespread on the Internet, different points of view are expressed and different definitions are given.
In this tutorial, we will consider the term “financial investigations” as an interdisciplinary category that explains processes that lie at the intersection of different branches of knowledge in relation to the activities of the Federal Service for Financial Monitoring. This approach correlates with the experience of various countries in the fight against money laundering and terrorist financing, since, in accordance with the developed international terminology, the activities of financial intelligence units similar to Rosfinmonitoring are based on conducting financial investigations.
Financial investigations translated into Russian) is the process of identifying financial transactions associated with financial irregularities and (or) crimes, which should be understood as illegal actions aimed at obtaining, using or distributing financial resources.
For example, the structure of the US Department of the Treasury includes the Financial Crimes Enforcement Network or FinCEN, a financial intelligence unit whose activities are aimed at conducting financial investigations in order to identify and record financial transactions related to crimes. The essence of financial investigations how practical activity consists in applying a complex of applied knowledge economic sciences to identify and record various types of crimes related to financial transactions and other transactions. At the same time, financial transactions and other transactions may constitute the very essence of criminal activity.
An expert in the field of scientific and methodological support for organizing and conducting financial investigations, George A. Manning, in his work “Financial Investigations and Forensic Accounting”1 indicates that the methods used to identify and investigate financial crimes represent an interdisciplinary concept that combines accounting, financial analysis and law enforcement activities. Mastering these methods requires studying various branches of legislation, banking and other applied disciplines.
Conducting financial investigations comes down to identifying the financial component of criminal activity and recording its traces. At the same time, financial investigations cannot be identified with the categories “financial analysis”, “financial control”, “crime investigation”. However, based on an interdisciplinary concept, when conducting financial investigations it is necessary to be able to assess financial stability and the effectiveness of the activities of economic entities, which is included in the subject of financial analysis, operate with facts about violations by participants of financial, credit, currency transactions, norms and rules established by the state, identified by specially authorized financial control bodies, and apply investigation methods individual species crimes. In this context, our understanding of crime investigation techniques We rely on the definition of R.S. Belkin, according to which this is a system of scientific provisions and recommendations developed on their basis for organizing and implementing the investigation and prevention of certain types of crimes1.
Thus, subject of financial investigations are financial transactions and other transactions that may be related to money laundering and the financing of terrorism. Target of financial investigations are individuals and legal entities. Contents of the financial investigation constitutes the process of collecting, processing, accumulating and analyzing information necessary for an effective fight against money laundering and the financing of terrorism. The facts obtained from the financial investigation are given a legal assessment.
Based on the above, the following interpretation of the definition of financial investigation is proposed.
Financial investigation- a form of organizing the process of collecting, processing, accumulating and analyzing information and other materials in order to identify and document facts containing sufficient grounds indicating that operations and transactions are related to the laundering of proceeds from crime or the financing of terrorism.
§ 2. The concept of information in the field of AML/CFT
The procedure for collecting, processing, recording and using information in the activities of Rosfinmonitoring is an information process. Conducting a financial investigation involves, first of all, organizing the information process and working with information.
Information is one of the central concepts of modern science, which has widely entered into scientific use since the middle of the last century. The development of human activity is unthinkable without the exchange of information, its accumulation, systematization, analysis and evaluation.
Etymologically, the term “information” comes from the Latin word “informatio” - explanation, presentation, awareness. According to the definition of S.I. Ozhegov, it means various kinds of messages and information1.
Content of the concept of information can be revealed as a property of matter. So, A.I. Trusov believed that “...information covers the reflection of objects and phenomena in human consciousness, phenomena and processes in each other, without connection with consciousness”2. In criminology, changes in the environment, as a consequence of the reflection of an event in this environment, are information about this event3.
The Federal Law “On Information, Information Technologies and Information Protection” considers information content as “information (messages, data) regardless of the form of their presentation”4.
The process of observing and reflecting reality is a continuous or discrete acquisition of data, which together can carry valuable information, and data for any subject, including an analyst, can become information only when he can correctly evaluate and detect them in them new knowledge.
Special meaning for analysts of Rosfinmonitoring1 has any social information, containing information that can be used to fight crime. Such information must have the following necessary properties: relate to the entire process of fighting crime or to any element of it, be specific, sufficiently complete and, finally, reliable.
In order to solve the problem of increasing the efficiency of the execution of the functions assigned to the Federal Service for Financial Monitoring in combating the legalization (laundering) of proceeds from crime and the financing of terrorism, it is necessary to timely provide the analytical units of Rosfinmonitoring with information indicating various signs illegal activities in the field of AML/CFT. An indispensable condition for employees of analytical departments to perceive such information is the unification of concepts and terms, eliminating discrepancies. In this regard, facts of illegal activities in the field of AML/CFT must be reflected in the information using terms defined by current regulations.
Information that constitutes the content of the information of the analytical divisions of Rosfinmonitoring, basically reflect the financial and economic activity legal entities and individuals and may include different kinds secrets
The legislation of the Russian Federation establishes special regimes for the collection, storage and dissemination of certain categories of information. These include: state secrets, covering state1 and official2 secrets; information reflecting the financial and economic activities of taxpayers, including such types of secrets as banking secrets and deposit secrets3, tax4 and commercial5 secrets and others.
Consequently, only information that is obtained in accordance with regulatory legal acts and, in accordance with the same regulatory legal acts, can be used by them, is subject to collection, accumulation, processing and storage by the analytical divisions of Rosfinmonitoring.
Based on the above, it is necessary to highlight the following parameters as the most important, which the information of the analytical divisions of Rosfinmonitoring must correspond to: reliability, completeness, consistency of presentation; timely, quantifiable; relevance and associated value.
Regularities (actually existing relationships, interdependence) related to the formation, detection, receipt, verification and recording of information in the field of AML/CFT are the most important component subject of the theory of financial investigations.
§ 3. Search and discovery of information necessary for financial investigations
Search as an independent element in the system of measures for identifying persons and facts of operational interest was identified in the early 70s of the last century by scientists when studying the problems of operational investigative activities.
In the system of law enforcement agencies carrying out operational investigative activities (ORA), reconnaissance and search work is distinguished, and in its structure, operational search and analytical search1. Wherein analytical search is considered as a method of “penetration” into documentary sources of information and information arrays containing knowledge about objects of operational interest, and their detailed study in order to obtain operationally significant results.
In practice and in the literature, the term “analytical intelligence” is used, which is generally defined as "intelligence in the information environment" and, on the other hand, how “obtaining new knowledge about an object or phenomenon under investigation based on analytical processing of obtained intelligence information and information about known facts” 2.
B.Ya. takes a strictly differentiated approach to defining the role of search and analysis in the information activities of a law enforcement agency. Nagilenko4. He believes that “unlike search, the basis of analysis is the subject’s already acquired knowledge about the characteristics of the object being sought, as well as found, collected and verified information characterizing the identified (discovered) object.” Considering search and analysis as elements of the cognition process, it is argued that “it seems absurd to call search analytical, and analysis search.” When solving analytical problems related primarily to identifying certain types of crimes and the persons who committed them, it is proposed to use the term “analytical intelligence,” which in turn “determines the specificity of the methods of this type of analysis and the relevant information technologies used.” At the same time, it is assumed that when carrying out analytical reconnaissance, one can only reconnoiter something, i.e. find out about the presence or absence of the required data, investigate individual facts and their relationships on their basis, obtain information characterizing the objects being studied.
In our opinion, recognition of signs of a crime carried out according to the generated information models operationally significant search features, which should be understood as a set of indicators recorded on tangible media that make it possible to characterize the actions or inactions of persons falling under the legislative model of a crime (corpus delicti). Therefore, analysis is preceded by information search.
The process of combating money laundering and terrorist financing involves identifying the most significant, interconnected data, the volume and content of which allows us to characterize persons committing criminal acts, as well as to identify the very facts of money laundering and terrorist financing.
The discovery of information necessary for conducting a financial investigation is based on the use of the laws of logical thinking, such techniques and procedures as analysis and synthesis, deduction and induction, abstraction, generalization, analogy, and syllogism.
Of great importance when conducting financial investigations are data sets characterizing criminally active persons, the facts of legalization themselves and related objects, events, phenomena and processes.
In the course of collecting information on the problem being studied, the analyst’s task is to bring the selected data into a more suitable, rational form in order to comprehend, generalize, and identify patterns and trends.
Generalization and systematization of available data allows us to establish relationships between them and draw conclusions or assumptions.
During the analysis, the objects and direction of development of the causal relationship are established: action - cause - consequences.
Process for discovering information relevant to AML/CFT consists of several stages, the sequence of which seems appropriate to be displayed in a diagram (see Figure 1).
Rice. 1. Process for discovering information relevant to AML/CFT
1. Data collection.
2. Data assessment.
3. Data ordering.
4. Description of the data.
5. Application of logical thinking techniques.
6. Conclusion, conclusions, forecasts, assessments.
7. Proposing hypotheses.
Collection of data about the desired objects (persons, events, facts, objects, etc.) is one of the stages of the cognitive process from which the search for information relevant to AML/CFT begins.
The next step is to evaluate all the collected data that forms the information.
At the data organization stage, all collected information is grouped and structured.
Description of the data helps to highlight the most significant, interconnected data that forms information relevant to AML/CFT.
Techniques of logical thinking based on the information received make it possible to assess the volume and content of the received data necessary to identify facts of money laundering and terrorist financing. At this stage, it seems possible to draw intermediate conclusions based on the available data.
At the stage of putting forward hypotheses, several versions are formed, which are subsequently tested.
The process of discovering information needed to conduct financial investigations is a cycle of the steps described above. Conclusions, conclusions, forecasts and assessments are one of the important and key stages, which can be separated into a separate part of the mentioned cycle. It reflects the final result of the entire process of detecting information relevant to AML/CFT. As a rule, this stage occurs after the implementation of logical thinking techniques.
In many ways, the result of the work done depends on the forms of presentation of information. Information (messages, data) can be presented in text, graphic, tabular and other forms.
The text version is used when describing subjects, objects, processes, phenomena, as well as when preparing documents. The form of presenting information in the form of a coherent text is chosen if the main document in the document is information about actions or relationships between the subject and the object - a statement of any provisions, decisions, facts, events.
The form of presenting the unified text of a document in the form of a table is chosen if the main thing is information about the object and its characteristics.
The table can be considered as the result of a certain formalization, during which the text is deprived of its usual grammatical coherence, and the content of the text is conveyed by simplified structures, numbers or other signs.
A table is a form of presentation of a unified text containing information that is a characteristic of several objects according to a number of characteristics. The table has two levels of text division: vertical - graphs and horizontal - lines.
The generalized names of features in the table make up the heading and subheadings of the column (head), and the names of objects – the heading and subheadings of the table rows located in the leftmost column (sidebar).
Graphic information allows you to clearly display business processes or the results of calculating some indicators, as well as connections between subjects and objects.
§ 4. Financial investigation as an information process
The procedure for collecting, processing, recording and using information in the field of AML/CFT is an information process that is determined as a result of conscious, organized activities analysts to solve the tasks assigned to them. One of the main tasks of the analytical divisions of Rosfinmonitoring is to identify AML/CFT facts and identify persons associated with them. An important condition for successfully solving these problems is the preliminary collection of information.
The entire process of financial investigation can be divided into four main stages: obtaining (collecting) data that forms information, processing information, accumulating information, analyzing and issuing information. (See Figure 2.)
Rice. 2. Main stages of financial investigation
Collection data about the desired objects (events, facts, objects, persons, etc.) is one of the stages of the cognitive process from which the acquisition of new knowledge begins. The need to perform the task of identifying facts indicating that operations or transactions are related to the laundering of proceeds from crime or the financing of terrorism dictates to analytical units the need to organize a search for the necessary data.
The next stage of the information process of analytical units is treatment received data. The obtained data about persons, objects, events and other objects and processes must be analyzed, systematized and structured for the purpose of their subsequent accumulation and integration with other information resources based on an automated information system. These data should help solve the main tasks facing Rosfinmonitoring.
Consequently, all documentary media of analytical information must pass through dedicated departments that analyze them and select information for the formation of information arrays and entering them into a special data bank. This process must be continuous.
In this case, it is necessary to have uniform criteria by which information is selected based on the results of the analysis of the received information contained on a documentary medium, and appropriate information technologies to automate the process of generating and using a special data bank.
Source data is not always complete, ordered, generalized, and therefore sometimes cannot be used to construct, let alone adopt, tactical and strategic management decisions. Therefore, they must be supplemented by information contained in various information systems.
Collected and properly processed for identification using the relevant details ( characteristic features) information containing knowledge necessary and suitable for solving the tasks of Rosfinmonitoring must be recorded on a tangible medium for subsequent use.
Accumulation processed and structured collected information that forms information relevant for AML/CFT, includes taking into account the preliminary results of a financial investigation, formed from information arrays that accumulate systematized data sets characterizing criminally active persons, the very facts of money laundering and terrorist financing and related with them objects, events, phenomena and processes. These data sets are displayed on appropriate storage media, which are a means of storage, transmission and perception.
Such carriers can have a very different physical nature. These include, for example, ordinary paper or cardboard used for preparing documents, card files, magazines, albums, etc., magnetic or laser disks used in automated information systems, etc.
Analysis And issuance information containing knowledge in the field of AML/CFT is the last stage of the information process in the activities of the analytical divisions of Rosfinmonitoring.
It is the analysis during a financial investigation that allows us to decompose into constituent elements the fact of money laundering or terrorist financing and establish the nature of the relationship between them.
These operations are carried out directly by employees and heads of analytical divisions of Rosfinmonitoring.
§ 5. Reasons and grounds for conducting a financial investigation
Financial investigations cannot be carried out in relation to an indefinite number of individuals and legal entities. To conduct a financial investigation, there must be a reason and basis.
Reason for conducting a financial investigation serve:
a) messages from organizations carrying out transactions with funds or other property received by Rosfinmonitoring in accordance with the Law;
b) requests from foreign FIUs received by Rosfinmonitoring through international cooperation channels in the prescribed manner;
c) written requests from law enforcement and other government authorities;
d) materials based on the results of inspections carried out by the division of the organization of supervisory activities of Rosfinmonitoring2;
e) written appeals and statements from organizations and citizens;
f) instructions from the management of Rosfinmonitoring;
g) the results of an initiative search through external information resources, including the media, as well as materials obtained during interaction with government bodies and organizations;
h) materials on proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism, obtained as a result of the use of developed methods and modern information technologies.
Grounds for conducting a financial investigation serves as verifiable factual data on possible transactions and transactions with funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism.
§ 6. Types of financial investigations
Depending on the nature of the information and materials that served as the basis for financial investigations, the following are distinguished: types of financial investigations:
a) proactive financial investigations - based on the results of proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism based on the use of developed methods and modern information technologies, external information resources, including the media, as well as materials obtained during interaction with government agencies authorities and organizations;
b) international financial investigations based on materials from foreign FIUs;
c) financial investigations based on materials from law enforcement and other government bodies;
d) financial investigations initiated based on the results of the supervisory activities of Rosfinmonitoring;
e) financial investigations initiated based on the results of consideration of appeals and applications from organizations and citizens.
§ 7. Main stages of financial investigation
The financial investigation process includes the following main steps:
A) "primary analysis" stage:
- information search , selection, analysis and evaluation of information from the database on operations and transactions for the purposes of its initial verification;
Information search through external information resources, including the media and materials on interaction with authorities, for proactive detection of facts containing possible signs of AML/CFT and requiring initial verification;
Analysis and assessment of information proactively selected and received from external organizations regarding the priority of its inclusion in the primary review;
b) "primary verification" stage- checking information proactively selected or received through information exchange channels with external organizations, using available internal and external information resources (databases) to determine whether there are grounds for conducting an in-depth check or making a decision to send information and materials to law enforcement agencies without conducting an in-depth check ;
V) stage of “in-depth financial investigation”- conducting an in-depth audit through additional collection (including sending written requests to authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and assessment of the information received for the sufficiency of the grounds indicating that operations, transactions related to the legalization (laundering) of criminal proceeds and the financing of terrorism;
G) stage of “implementation of the results of the financial investigation”.
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