ACAMS Today, Sept-Nov 2023 September-November 2023 | Page 35

Table 1 : BNPL inherent risk matrix Risk factor Real life example What to know
Anonymity
Using stolen or fake identification to open a BNPL account
This makes it difficult to accurately identify and verify the account holder
CUSTOMER
Multiple accounts
Opening accounts with several BNPL providers , conducting numerous small transactions
This “ smurfing ” technique allows them to distribute their illicit activities across several platforms
High-risk industries or occupations
Customer in a cash-intensive business ( e . g ., casino ) uses BNPL to launder illicit proceeds
Customers in high-risk industries or occupations may make a series of small transactions to hide the source of funds
PRODUCT AND SERVICE
Digital nature
Rapid credit
Short repayment
Using a VPN and fake digital identity to conduct illicit transactions
Using newly obtained BNPL credit to buy and sell items , repaying debt before detection
Opening multiple BNPL accounts with short repayment cycles to obscure suspicious patterns
The digital nature of BNPL makes it easier to exploit technology to hide the origin of activity and remain anonymous
The short time frame between obtaining credit and repayment makes it difficult to identify and investigate suspicious activity
By distributing illicit activities across several providers and rapidly repaying debt , criminals can reduce the chances of being flagged for suspicious behavior
High volume
Initiating multiple small transactions in order to blend illicit funds with legitimate ones
A high volume of transactions obscures any single illicit transaction , making it challenging to detect money laundering activities
TRANSACTIONS
High velocity
Cross-border
Moving funds rapidly between various BNPL accounts
Transferring funds from a high-risk jurisdiction to a low-risk jurisdiction
High velocity of transactions makes it difficult to identify and investigate suspicious patterns , hindering detection efforts
By moving funds across borders , criminals can take advantage of weaker regulations in certain jurisdictions
GEOGRAPHY
High-risk jurisdictions
A BNPL provider enters a country with weak AML regulations , inadvertently enabling money laundering schemes
BNPL providers that expand into jurisdictions with weak AML regulations face increased risks of money laundering
Source : ACAMS , FFIEC
ACAMS Today September – November 2023 35