湖南文理学院计算机科学与技术系毕业设计(论文)外文资料翻译学院（系）：湖南文理学院计算机科学与技术系专业：信息管理与信息系统姓名：XXX学号：XX外文出处：InternalAuditing,Vol.19,No.5,pp.22-25,September-October2004附件：1.外文资料翻译译文；2.外文原文。指导教师评语：签名：年月日附件1：外文原文UnderstandingandPreventingMoneyLaunderingMoneylaundering,duetotoday'shigh-tech,globalenvironment,isaworldwideindustrythatinternalauditorsarewellsuitedtocombat.BackgroundonmoneylaunderingTheterm"moneylaundering"isderivedfromactivitiescarriedoutbyorganizedcrime,withusedlaundrycleaningbusinessestodisguise"launder"-----largeamountsofcashactuallyearnedthroughextortion,prostitution,gambling,andboot-legging.Themoneylaunderingprocessinvolvesthreebasicsteps.Thesestepscanbeachievedinonecombinedtransactionorinthreeseparatetransactions.·Placement.Inthisstep,largeamountsofillegallyobtainedcashareplacedintothefinancialsystem,usedtobuyhigh-dollargoods,orsmuggledoutofthecountry.Theideaistotransformthecashasquicklyaspossibleintoothertypesofassetsandthudavoiddetection.·Layering.Thisstepisperformedtohidetheillicitfunds.Layeringisaccomplishedbycreatingcomplexlevelsoffinancialtransactionstoobscureaudittrailsandcloakthetrueownershipofthefunds.Someofthemethodsusedareelectronicfundstransfers(EFTs),conversionintomonetaryinstruments,investmentsinlegitimatebusinesses,andthepurchaseofrealestate.Inmanycases,EFTsareusedtoshuttlefundsaroundbetweenoffshorebanksandshellcompanies.SincesomanyEFTsareprocessedeachday,determiningwhatislegitimateandwhatisnotcanbedifficultindeed.·Integration.Thefinalstepinmoneylaunderingintegratesthenewly"laundered"moneyintolegitimatebusinessoperations.Atthatpoint,manyfutureuseofthemoneywillfurtherhideitsoriginalsource.Threepopularmethodsareusedtointegrate"clean"money.First,moneylaunderersestablishprivatecorporationsinothercountriesandroutethemoneytothesecorporations.Theseforeigncorporationscanthenprovideloanstothemoneylaunderersbackinthehomecountry.Second,phonyinvoicesarecreatedinimport-exportbusiness,Theimport-exportcompanygiveaninflatedvaluetotheexportgoods,andwhenth