Purpose

Against a backdrop of money laundering scandals in the banking industry, this study aims to assess anti-money laundering (AML) reporting obligations of bankers in the UK. By evaluating the effectiveness of the current suspicious activity report (SAR) regime, this study seeks to use the senior management functions of the Senior Managers and Certification Regime (SMCR) to achieve the goals of AML law within the banking sector.

Design/methodology/approach

This study firstly evaluates the efficiencies of the available risk-based sanctions aimed at making the banks the gatekeeper for money laundering. It points out the three-fold deficiencies of the SAR regime in the UK. Lastly, it discusses and examines the merits of multiple proposals for reformation.

Findings

It is argued that the risk-based sanctions have failed to achieve their goals to deter banks from abusing their products and services to facilitate money laundering activities. In revealing the three-fold deficiencies of the SAR regime – theoretical flaws, practical inapplicability and institutional culture – this study argues for both the retainment of the current regime and the repositioning of regulation focus on the reformation of institutional culture, particularly within large or multinational corporates, in terms of their commitment to fulfilling AML obligations.

Originality/value

This essay has concluded that the regime has correct tools under the Proceeds of Crime Act 2002, the Money Laundering Regulations 2017 and the SMCR to address problems associated with AML reporting obligations imposed on the banking sector.

中文翻译：

---

可疑活动报告 (SAR) 制度：改革制度文化

目的

在银行业洗钱丑闻的背景下，本研究旨在评估英国银行家的反洗钱 (AML) 报告义务。通过评估当前可疑活动报告 (SAR) 制度的有效性，本研究旨在利用高级管理人员和认证制度 (SMCR) 的高级管理职能在银行业内实现反洗钱法的目标。

设计/方法/方法

本研究首先评估了现有的基于风险的制裁的效率，这些制裁旨在使银行成为洗钱的看门人。它指出了英国特区制度的三重缺陷。最后，它讨论和审查了多项改革建议的优点。

发现

有人认为，基于风险的制裁未能实现其阻止银行滥用其产品和服务以促进洗钱活动的目标。在揭示特别行政区制度的三重缺陷——理论缺陷、实践不适用和制度文化——本研究主张保留现行制度和重新定位监管的重点是制度文化的改革，特别是在大型或跨国公司内部。企业，就其履行反洗钱义务的承诺而言。

原创性/价值

本文得出的结论是，根据 2002 年犯罪收益法、2017 年洗钱条例和 SMCR，该制度拥有正确的工具来解决与强加给银行业的反洗钱报告义务相关的问题。