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تقويم الاجراءات التدقيقية لمراقبي الحسابات للحد من ظاهرة غسيل الاموال في المصارف التجارية العراقية == Evaluation Audit Procedures For Auditors To Reduce The Phenomenon of Money Laundering In The Iraqi Commercial Banks
Author name:
محسن فؤاد محسن
Supervisor name:
علي حسين علي الدوغجي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T4003 - p.pdf
Abstract:
نالت ظاهرة غسيل الاموال اهتماما واسعا من مختلف المنظمات الدولية منذ عقود عديدة، لما احدثته هذه الظاهرة من تاثيرات سلبية على الاقتصاد العالمي، نتيجة لتطور وتعدد عملياتها واساليبها في تحويل الاموال غير المشروعة الى اموال تبدو وكانها اموال مشروعة. ان ا | The phenomenon of money laundering gained wide attention from various international organizations since many decades, what caused thisphenomenon of a negative impact on the global economy, as a result ofthe evolution of the multiplicity of operations and methods in the illegal transfer of funds to the funds looks like legitimate funds.The attention of the audit profession like all other sciences to the phenomenon of money laundering stems from the fact that this profession provides reasonable assurance to users of the financial statements are free of manipulation and fraud, such as money laundering operations.The research aims to clarify the theoretical framework of the phenomenon of money laundering defined and stages, methods and clarify the concept of audit and responsibilities of the auditor and the role of quality audit in an interview responsibilities of the auditor as well as an explanation of the criteria for international scrutiny of the relevant theme of money laundering and research aims also to evaluate procedures audit of the auditors in Iraqi commercial banks to reduce money laundering operations, with the suggestion of an audit program to reduce the phenomenon of money laundering in the Iraqi commercial banks.The researcher reached a number of conclusions and recommendations as a contribution in developing the procedures audit to reduce the phenomenon of money laundering in Iraq, whose conclusions search in the activation of the important role of auditors in the form that they can enhance the confidence of users of financial statements to their work, as the researcher recommended relying on international auditing standardsand international efforts to combat money laundering operations when they performed an audit, and find ways that will enable them with the other parties in the fight against money laundering and to get rid of their negative effects on the environment of Iraq
