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13.5 (a) Stella is an external auditor who has observed some cash transactions that don't have any supporting documentation. Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director's family. She discusses this with the audit manager and they jointly decide not to take any further action.James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO. At the same time he decides to inform the financial controller of the client about making the report.
(i) Which of the following offences has been committed by Stella?
A Tipping off
B Failure to report
C No offence has been committed
(ii) Which of the following offences has been committed by James?
A Tipping off
B Failure to report
C No offence has been committed
(b) Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity.
Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements.
(i) Which of the following phases of money laundering is being undertaken by Elyse?
A Placement
B Layering
C Integration
(ii) Which of the following phases of money laundering is being undertaken by Laura?
A Placement
B Layering
C Integration
答案：13.5 (a) (i) B (ii) A
(b) (i) B (ii) A
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