The Role of Applying Internal and External Auditing Methods in Reducing the Phenomenon of Money Laundering.

This research aimed to use modern methods in internal and external auditing and its implications for combating money laundering and conducting a theoretical study and a field study. The study included a quantitative analysis of the data of commercial banks in the capital of the study country Baghdad, which included (7) Commercial banks. The research sample included a group of (250) individuals working in these banks. The data were processed using statistical methods using the program (SPSS). The results of the statistical evaluation of the data collected using a specially prepared survey tool showed that there is an effect and a correlation between the dimensions of criminal accounting (internal audit, External audit Reasons for money laundering, the perfect effect, Consulting intellectual, considerations individuality) and the variable dependent money laundering, and the availability of a set of characteristics, knowledge, and skills that help the accountant or checker combat or contain money laundering operations. There are several methods and procedures used by it checkers to combat or have money laundering operations. [ABSTRACT FROM AUTHOR]