Final answer:
A list of high risk industries for enhanced due diligence can be found through regulatory bodies like the Financial Action Task Force, and usually includes banking, real estate, and gambling among others.
Step-by-step explanation:
A list of high risk industries that require enhanced due diligence can typically be found through regulatory bodies, financial authorities, or industry-specific guidelines that address the prevention of money laundering and the financing of terrorism. One common source for such a list is the Financial Action Task Force (FATF), which provides recommendations and identifies sectors considered vulnerable to these risks. These usually include, but are not limited to, banking, real estate, gambling, and securities dealers. Enhanced due diligence procedures are more rigorous and are intended to prevent businesses from inadvertently assisting in financial crimes. They include actions like obtaining additional identification documents, closely monitoring transactions, and establishing the source of funds more precisely.