Purpose

The purpose of this paper is to analyze the obligation of regulated entities to detect unusual and suspicious transactions and to report them to external control bodies, as established by the Financial Action Task Force (FATF) recommendations, the European Community Directive and also the Spanish regulations for the Prevention of Money Laundering. This research paper also aims to create a model to identify and report suspicious transactions to improve financial institutions’ current procedures.

Design/methodology/approach

According to the Spanish regulations which comply with the FATF recommendations and the European Community Directive on the Prevention of Money Laundering, regulated entities must detect unusual and suspicious transactions. Within this framework, the present research work analyzes both criteria and procedures used by the regulated entities to report suspicious operations. It also assesses the efficiency of the reports sent to an external control body. For this purpose, both analytical and interpretative methods are used in this research paper.

Findings

In Spain, the current procedures followed by regulated entities to analyze unusual transactions are complex. This results in difficulties to report suspicious transactions involving money laundering. As a consequence, the cases of suspicious transactions reported to the external control body are often unclear and the related process is inefficient.

Originality/value

The creation of a harmonized model with the aim of detecting suspicious operations and analyzing them will improve the detection and the effectiveness of the suspicious operations procedure which are reported to the external control body. However, such unified model should take into account the currently used activities proposed by each financial institution.

中文翻译：

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改进可疑金融交易的检测和报告：西班牙案例

目的

本文的目的是分析受监管实体根据金融行动特别工作组 (FATF) 的建议、欧洲共同体指令以及西班牙法规建立的发现异常和可疑交易并将其报告给外部控制机构的义务为防止洗钱。本研究论文还旨在创建一个模型来识别和报告可疑交易，以改进金融机构的现行程序。

设计/方法/方法

根据符合 FATF 建议和欧洲共同体防止洗钱指令的西班牙法规，受监管实体必须检测异常和可疑交易。在此框架内，本研究工作分析了受监管实体用于报告可疑操作的标准和程序。它还评估发送给外部控制机构的报告的效率。为此，本研究论文使用了分析和解释方法。

发现

在西班牙，受监管实体分析异常交易的现行程序很复杂。这导致难以报告涉及洗钱的可疑交易。因此，向外部控制机构报告的可疑交易案件往往不清楚，相关流程效率低下。

原创性/价值

创建一个旨在检测和分析可疑操作的协调模型将提高向外部控制机构报告的可疑操作程序的检测和有效性。但是，这种统一模型应该考虑到每个金融机构提出的当前使用的活动。