Aplikace principů AML ve finančních institucích

This bachelor’s thesis focuses on the application of Anti-Money Laundering (AML) principles within financial institutions, with an emphasis on the risk-based approach. The aim of the thesis is to present the legislative and institutional framework of AML in the Czech Republic and the European Union, and subsequently to demonstrate the correct process of client identification and due diligence in practice. The theoretical part focuses on definitions of key terms, the money laundering process, legal regulations, and the methodical pillars of the risk-based approach. The practical part demonstrates a model procedure for customer due diligence, including case studies from practice involving higher risk levels, such as politically exposed persons, complex ownership structures, or suspicious transactions. The result of the thesis is a recommended framework for correctly performed customer due diligence and a summary of key aspects for the proper application of AML principles.