Purpose

This study aims to compare judicial and auditor expectations of audit in the detection and reporting of money laundering in Iran. It also aims to assess the implications of expectations gap for the reliability of data provided to the Financial Action Task Force (FATF) in its blacklisting policy.

Design/methodology/approach

Questionnaires were administered to auditors to determine perceptions of their anti-money laundering (AML) reporting obligations. These were also completed by Iranian judges who hear money laundering prosecutions and who agreed to participate in the research. The group was created through the “snowballing” technique.

Findings

There is significant divergence between judges and auditors regarding the latter’s AML reporting obligations. Self-perception among auditors regarding investigative duties is insufficiently aligned with expectations of the FATF, particularly where there is use of corporate structures, charities and trusts in which identity of true owners, of payers and payees of funds cannot be accurately verified. This gap presents a significant terrorist financing risk.

Practical implications

The expectations gap makes training in forensic accounting, as well as compliance with international reporting expectations, a matter of urgency for the Iranian auditing profession. The judiciary needs to be more aware of international expectations.

Originality/value

Data regarding judicial expectations of auditors’ AML reporting obligations is difficult to obtain and of a highly sensitive nature. This research has obtained such data which has relevance to the FATF blacklisting policy, and to international organisations tasked with disrupting terrorist financing networks.

中文翻译：

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伊朗反洗钱预期差距：审计师和司法机构的观点

目的

本研究旨在比较司法和审计师对伊朗洗钱检测和报告审计的期望。它还旨在评估预期差距对提供给金融行动特别工作组 (FATF) 在其黑名单政策中的数据可靠性的影响。

设计/方法/方法

对审计师进行问卷调查，以确定他们对反洗钱 (AML) 报告义务的看法。这些也是由听取洗钱起诉并同意参与研究的伊朗法官完成的。该小组是通过“滚雪球”技术创建的。

发现

法官和审计师在后者的反洗钱报告义务方面存在重大分歧。审计师对调查职责的自我认知与 FATF 的预期不够一致，特别是在使用公司结构、慈善机构和信托机构的情况下，无法准确核实资金的真正所有者、付款人和收款人的身份。这种差距带来了重大的恐怖主义融资风险。

实际影响

期望差距使得法务会计培训以及遵守国际报告期望成为伊朗审计行业的当务之急。司法部门需要更加了解国际期望。

原创性/价值

关于审计师反洗钱报告义务的司法预期数据难以获得且具有高度敏感性。这项研究获得了与 FATF 黑名单政策以及负责破坏恐怖主义融资网络的国际组织相关的此类数据。