... updated and new emerging market risks appropriately addressed. This paper highlights some of the current and emerging AML risks for the banking and financial services sector. © Emerald Group Publishing Limited 2015 Beneficial ownership Risk based assessment Global banks Trade-based money...

... laundering with investments and highlights the red flag indicators that led to its eventual discovery. The theoretical framework considers the difficulties of information overload and suggests that any empirical model of risk-based assessment would need to be able to discern between the various types of risk...