Purpose

The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational risk assessment. In addition to a brief overview of the financial sector, the specifics of the non-financial sector have been highlighted. This paper aims to emphasize the peculiarities of the non-financial sector, focusing on the consequences of arbitrary application on the right to professional secrecy and independence.

Design/methodology/approach

Specifics of the national risk assessment in Croatia have been analyzed using deductive and inductive methods. To provide an overview of the non-financial sector, the risk assessment at the supranational level has been discussed and compared with the national one. Particular attention has been paid to the areas of increased risk.

Findings

The effectiveness of risk assessment depends on several factors such as the characteristic of the sector being observed, the specifics of each profession or business, changes at the level of awareness-raising and efficient and coherent supervision. Most deficiencies were observed in the area of beneficial ownership identification, conducting due diligence, awareness of the risk exposure and permanent education.

Originality/value

By recognizing the risk profile faced by the non-financial sector, this paper seeks to point out their role as “Gatekeepers” that is far from being negligible. By analyzing the risk of money laundering in Croatia, the tendencies of harmonization with international standards are pointed out along with the occurrences indicated by the practice.

中文翻译：

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国家风险评估——克罗地亚特色

目的

本文的目的是通过国家和超国家风险评估的棱镜，介绍克罗地亚非金融部门在洗钱威胁方面的风险。除了对金融部门的简要概述外，还强调了非金融部门的具体情况。本文旨在强调非金融部门的特殊性，重点关注任意适用对职业保密和独立权的后果。

设计/方法/方法

克罗地亚国家风险评估的细节已经使用演绎和归纳方法进行了分析。为了提供对非金融部门的概述，对超国家层面的风险评估进行了讨论，并与国家层面的风险评估进行了比较。对风险增加的领域给予了特别关注。

发现

风险评估的有效性取决于几个因素，例如所观察行业的特征、每个专业或业务的具体情况、提高认识水平的变化以及有效和连贯的监督。在实益所有权识别、进行尽职调查、风险敞口意识和永久教育方面发现了大多数缺陷。

原创性/价值

通过认识到非金融部门所面临的风险状况，本文试图指出他们作为“守门人”的作用，这一作用不容忽视。通过分析克罗地亚的洗钱风险，指出了与国际标准接轨的趋势以及实践表明的事件。