ملخص البحث :
Abstract. The study aimed to demonstrate the role of the chartered accountant in studying the laws relating to the
phenomenon of money laundering and its application in Iraqi government banks, which is reflected in financial
sustainability. With a review of the Iraqi laws enacted to combat money laundering and the mechanism for their
application through the existence of sound and good accounting and control systems, especially after the expansion of
this phenomenon globally in the context of globalization, the escalation of the information revolution,
telecommunications technology, the lack of transparency in commercial transactions and the weakness of laws and
regulations established by the State to reduce them. The research proceeded from a problem of knowing the role of the
chartered accountant in studying the laws relating to the phenomenon of money laundering and the extent of their
application in Iraqi government banks to achieve financial sustainability in (Rafidain Bank Right Side 217) Sample
Search, Based Search to Basic Hypothesis, The chartered accountant has a role in studying the laws on the
phenomenon of money laundering and its application in Iraqi banks to achieve financial sustainability. The research
has reached a number of conclusions, the most important of which are, although many regulators are involved in the
fight against money laundering, the accountant and the legal auditor have a role to play in studying laws and
legislation relating to the fight against money laundering, because in the list of those who discover the anomalies in
the movement of money and that is the nature of their profession and their good qualification to achieve financial
sustainability in banks. There are no legislation and laws that preserve the rights of banks that report suspicious
money-laundering that relates to the confidentiality of data and information they send to those entities even if the data
are preserved, because the suspicion of money-laundering is not established. The research recommended the need to
seek a mechanism binding on all banks and financial institutions. by establishing specialized anti-money laundering
teams, following up on the sale and purchase of securities and introducing employees into banking institutions in
international courses to identify modern methods used by perpetrators when committing money-laundering, as well as
to develop banking secrecy laws, To establish an effective and robust oversight mechanism to monitor banking
companies deployed in Iraq for the purpose of regulating their operations and removing them from money-laundering
operations. Monitoring the movement of liquidity and researchers used a tool for this study a questionnaire form
(questionnaire) designed on the basis of a quinquennial Licert scale and analyzed by the statistical program (SPSS).
Keywords: (money laundering operations, chartered accountant, money laundering operation laws, financial
sustainability).
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سنة النشر : 2024
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تصنيف البحث : scopus
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