Audit Guidelines

October 2019

Introduction

This guidance is to help reporting entities:

(1) in terms of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009

(2) undertake an effective and credible audit of their risk assessment and AML/CFT programme

This guidance will also be useful to persons who perform audits of risks assessments and AML/CFT programmes of reporting entities.

The Act does not specify how these audits are to be conducted. This guidance provides an overview of matters to consider when arranging such an audit.

Read The Full Audit Guideline