The Role of Auditors: Research into Organised Crime and Money Laundering

"This paper is part of a larger project into the nature of organised crime in member states of the Southern African Development Community (SADC), a topic that is currently of key concern to the Institute for Security Studies (ISS). The starting point was an interest in exploring new ways to monitor the relationship between criminal networks and legitimate business in the region. This led to the idea that members of the auditing profession may be strategically placed to have a unique insight into a specific aspect of organised crime, namely money laundering. If the hypothesis was correct and it was found that auditors do have a good insight into money laundering, then it was hoped that future surveys could draw on this expertise in doing so, it would help develop triangulation techniques that are so important in this field."