عنوان المقال عربي
الإطار الخارجي لمراجعة ظاهرة غسل الأموال
Abstract
This study seeks to achieve two main objectives. The first is to shed light on the phenomenon of money laundering in financial and banking institutions, especially after the establishment of the year 2003, due to its effects on the Iraqi social and economic structure, and thus create an institutional and societal culture of the risks of this phenomenon. The second objective is to provide an audit framework for auditors, whether governmental or working in the private sector, to have an audit program that reduces the audit risks to which auditors are exposed, on the one hand, and the contribution of auditing science with other sciences in addressing the phenomenon. This was done in light of three standards: the laws and guiding and executive regulations issued by the Central Bank of Iraq, whether banking or related to the matter of purity, the Iraqi Companies Law No. 21 of 1997 (amended), and the laws and legislation regulating the Iraqi oversight institutions (the Board of Financial Supervision, the Integrity Commission, and the Inspectors General in the ministries).
Keywords
Audit, phenomenon of money laundering
Recommended Citation
Al-Taie, Mohammed Mahmoud Jassim
(2025)
"External framework for auditing the phenomenon of money laundering,"
Uruk for Humanities: Vol. 4:
Iss.
3, Article 11.
Available at:
https://muthuruk.mu.edu.iq/journal/vol4/iss3/11
