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The role of oversight and external audit in Anti-money laundering | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 93, 2018, Pages 107-132 | ||
| Author | ||
| Ali Aldogji | ||
| Abstract | ||
| Occupies the subject of combating money laundering at the global an d local levels of great importance, and despite the fact that this phenomenon is old but it has gained now a new global dimension and the increased difficulty of control after the spread of electronic commerce and has become a serious impact on the legal reality, political and economic, financial and social, as well as threat national security for all countries in the world. This research aims to shed light on the role of SAIs in Iraq in the field of combating money laundering when put to Tallyman guidelines and when its control and audit the financial statements and discover and report on the activities and suspicious transactions, has been shown for the researcher that the legislation of laws and instructions alone are not sufficient to prevent the crime of money laundering , but that responsibility extends to all parties, including management, information and community. The research found a number of conclusions including: - - Link the phenomenon of money laundering, the nature of the activity of the banking system in terms of the secret accounts and rapid technological developments and thes mooth flow of funds. - The principles of globalization and the free movement of goods and services between the States as a result of economic openness and the huge capital investment has facilitated the growth of the phenomenon of money laundering. - Possibility of detecting money laundering offense when examining financial statements, likely minimal, but it may be money laundering an indirect influence on the financial statements and this is what distinguishes the attention of the external audit or and the audit department. - There is a role for external audit services auditors on the fight against money laundering is a crime in the discovery of the crime and report suspicious activities and transactions through the development of audit programs have worked out some of the International Standards on Auditing. | ||
| Keywords | ||
| Axis Accounting | ||
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