Specifika auditu společností obchodujících s kryptoaktivy se zaměřením na rizika AML

The bachelor's thesis focuses on the specifics of anti-money laundering (AML) audit processes in the dynamically developing crypto-asset sector. Due to the enormous growth of the crypto-asset market and the implementation of new regulatory frameworks, such as the European MiCA regulation, auditors are faced with the need to adapt traditional procedures to the technological reality of blockchain. The thesis analyses the causes of audit methodology failures, which include in particular the pseudo-anonymity of transactions and the absence of a central authority, and defines new inherent and control risks associated with digital assets. The main objective of the thesis is to identify specific audit procedures and technological tools necessary for the effective verification of AML controls and the reduction of audit risk to an acceptable level. The theoretical part is grounded in the interconnection of International Standards on Auditing (ISA), current Czech legislation, and the methodological guidelines of the Financial Action Task Force (FATF). The practical part further proposes a comprehensive five-phase audit programme covering areas ranging from risk assessment and KYC process testing to substantive on-chain testing and evaluation of findings. The thesis also reflects modern trends in crypto-crime, including the use of stablecoins and cross-chain bridges to conceal the origin of funds. The author's own contribution consists primarily of the design of an original audit programme supplemented by methodological tools, such as: testing the resilience of KYC systems through a controlled simulation of registration using a fabricated identity; a two-stage beneficial owner (UBO) verification methodology combining legal verification via public registries with on-chain forensic analysis in block explorers; the OPO Rate indicator, which provides the auditor with a concrete reference benchmark for assessing the adequacy of suspicious transaction reporting frequency against the industry average published by the Financial Intelligence Unit (FAÚ); and a structured decision-making framework for evaluating NOCLAR in a crypto environment, which systematically determines the appropriate type of audit opinion based on four key questions. The result of the thesis is a practically applicable methodological guide that enables auditors to understand the technological risks of crypto-assets and ensure high-quality audit assurance in accordance with modern regulatory requirements.