KARAPARA AKLAMA VE TERÖRÜN FİNANSMANI İLE MÜCADELEDE YÜKÜMLÜLÜK DENETİMİ VE RİSK ESASLI DENETİM

The proceeds of crime and financing of terrorist organizations, which have reached significant levels all over the world, are accepted as an important global threat, and combating these threats at the international level gains great importance. This study aimed to contribute to developing the supervision of obligation and risk-based supervision activities in combating money laundering and terrorist financing. Supervision of obligation and risk-based supervision are among the important recommendations of FATF (Financial Action Task Force) which sets standards in this field and evaluates the implementations of countries. This study examined the supervision of obligation in Turkey within the framework FATF standards, implementations of other countries, and related legislation. We found that a centralized structure on supervision of obligation in Turkey is preferred, while supervisory authorities and financial intelligence units are generally structured separately and that the regulatory and supervisory authorities conduct these supervisions in the selected country examples. A risk-based plan on the supervision of obligation will provide efficient results with limited resources. Strengthening the organizational and personnel structure of the Financial Crimes Investigation Board (MASAK), which is the national authority in this field, developing its expertise infrastructure for liable parties, obtaining updated and specific data regarding liable parties in this scope and reviewing the liable parties in accordance with the FATF Recommendations will contribute to the process of risk-based supervision of obligation and thus combating money laundering and terrorist financing. Anahtar Kelimeler: Karapara Aklama, Terörün Finansmanı, FATF, Yükümlülük Denetimi, Risk Esaslı Denetim.