What does the 'Process overview' section likely cover?

The 'Process overview' section is designed to provide readers with a concise and clear outline of the key steps involved in the Anti-Money Laundering (AML) audit process. This section serves as a roadmap for understanding how an AML audit is conducted, detailing each phase such as planning, executing, reporting, and follow-up actions involved in the audit. By summarizing these steps, it allows stakeholders to grasp the sequence of actions necessary to effectively combat money laundering and assess compliance with regulations.

In contrast, the other options delve into different aspects related to AML but do not directly align with what a 'Process overview' would typically cover. For instance, a detailed history of AML regulations focuses on the evolution and background of compliance frameworks rather than the current procedural steps. Profiles of key figures in AML might highlight influential individuals who shaped the field, but this information does not contribute to understanding the audit process itself. Lastly, discussing the financial impact of money laundering is important for context and justification of the audit's importance; however, this analysis does not fit within the procedural overview that describes how an audit is conducted.