Purpose

Money Laundering Reporting Officers (MLROs) carry out day-to-day anti-money laundering (AML) tasks while directors ultimately remain responsible for AML compliance. Therefore, directors’ expectations of what their MLROs do should ideally coincide with what their actual tasks to minimise liability risk. This paper aims to test for gaps between MLROs and their directors in terms of knowledge, expectations and performance of AML tasks. Likewise, it is researched whether MLROs and directors communicate well with regard to MLROs’ tasks.

Design/methodology/approach

This paper first develops a model for analysing the dyadic relationship between MLROs and their directors, based on the audit expectation-performance gap. Second, a paired electronic survey of MLROs and directors of German companies was conducted in autumn 2020, testing for participants’ knowledge, expectations and performance of possible AML tasks (n = 136 pairs).

Findings

While there is no knowledge or performance gap among MLROs and directors, expectations among them are partially unreasonable and their communication needs to be improved. Additionally, this study suggests that MLROs of German non-financial businesses are less knowledgeable, perform AML duties more poorly, and communicate less effectively with their directors.

Practical implications

Training of MLROs and communication with their directors need to be improved. Especially in the non-financial sector, action is urgently required.

Originality/value

This paper reports the results of the first paired survey of MLROs and their directors, offering unique insights into their relationship and the status of private AML efforts.

中文翻译：

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洗钱报告官员与其董事之间的预期绩效差距——来自德国的证据

目的

洗钱报告官 (MLRO) 执行日常反洗钱 (AML) 任务，而董事最终仍对 AML 合规性负责。因此，董事对其 MLRO 所做工作的期望理想情况下应与其实际任务相一致，以最大限度地降低责任风险。本文旨在测试 MLRO 与其主管在 AML 任务的知识、期望和绩效方面的差距。同样，研究 MLRO 和董事是否就 MLRO 的任务进行了良好的沟通。

设计/方法/方法

本文首先开发了一个模型，用于分析 MLRO 与其董事之间的二元关系，基于审计期望与绩效的差距。其次，2020 年秋季对 MLRO 和德国公司董事进行了配对电子调查，测试参与者对可能的 AML 任务的知识、期望和表现（n = 136 对）。

发现

虽然 MLRO 和董事之间没有知识或绩效差距，但他们之间的期望部分是不合理的，他们的沟通需要改进。此外，这项研究表明，德国非金融企业的 MLRO 知识较少，履行反洗钱职责的能力较差，与董事的沟通效率较低。

实际影响

需要改进 MLRO 的培训以及与董事的沟通。尤其是在非金融领域，迫切需要采取行动。

原创性/价值

本文报告了对 MLRO 及其董事的第一次配对调查的结果，对他们的关系和私人 AML 工作的状态提供了独特的见解。