If an auditor suspects a client of involvement in money laundering, but is uncertain of the facts,
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If an auditor suspects a client of involvement in money laundering, but is uncertain of the facts, should he or she approach the client, even at a senior level, and risk being accused of 'tipping off' the client under the Criminal Justice Act 1993, or should the auditor go direct to the National Criminal Intelligence Service and make a report, even if he or she is not sure of the facts?
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Related Book For
Current Issues In Auditing
ISBN: 9781853963650
3rd Edition
Authors: Michael J Sherer, W Stuart Turley
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