A professional who reviews and evaluates financial statements, internal controls, and regulatory compliance for organizations. Auditors may be internal employees or external service providers, providing assurance on the accuracy of financial records.
Main/
Auditor
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Code
AT0080
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Name
Auditor
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Version
1.0
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Category
Professional Services & Advisors
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Created
2025-01-22
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Modified
2025-04-02
Related Techniques
Complicit or negligent auditors:
- Sign off on falsified financial statements, providing an appearance of legitimacy.
- Overlook suspicious accrual adjustments or backdated entries, inhibiting timely detection of illicit activities.
Their involvement grants criminals a veneer of credibility that hinders financial institutions' AML controls.