Relatório de Avaliação Mútua: análise comparativa de Cabo Verde e Senegal em relação ao papel do grupo de ação financeira (GAFI) na liderança das medidas de combate ao branqueamento de capitais e do financiamento do terrorismo

Abstract

This article aimed to define the Financial Action Task Force (FATF) and its Style Regional Bodies (FSRBs) that combat money laundering and terrorist financing in the specific case of Cape Verde and Senegal with FATF`s recommendations with respect to the regulation and supervision. Therefore, a comparative analysis methodology with a descriptive-analytical approach was developed to compare two member countries of the Intergovernmental Action Group Against Money Laundering in West Africa (GIABA). In data collection, secondary data sources were used: theoretical literature on the subject and FATF report on Mutual Assessment Reports (RAM). This study analyzed variations in compliance with FATF standards between two GIABA member countries: Cape Verde and Senegal. It turned out that although Senegal has almost entirely extended these standards, Cape Verde only partially fulfilled them. These compliance variations are mainly attributed to the varying level of readiness in countries' commitment to legislative and regulatory requirements before the mutual evaluation process. This study makes a unique and vital contribution as it demonstrates the effectiveness of applying the FATF standards for these two GIABA member countries.