| المستخلص: |
Process are gaining attention by monetary and banking authorities and regulators, both domestic and international, to the risks arising from those processes that have a negative impact on the domestic and international economy, and therefore this targeted research to indicate the availability requirements Application of judicial scrutiny to reduce money laundering in Iraq and ways of development by knowing the opinions of a sample of Auditors working in Midwest federal financial oversight and audit offices and Iraqi companies and academics in accountancy in Iraqi universities, in order to achieve this the researchers designed to identify, as a tool to collect raw data and use descriptive statistics for data analysis and hypothesis testing, and after analysis, the researcher found to several conclusions: 1. Search sample agreed on the fundamentals of application of judicial scrutiny in the Iraqi environment. 2. Search sample agreed that there is an important role for judicial scrutiny in combating money laundering through owning a number of judicial auditor skills and abilities and knowledge of accounting and legal and technological, assisted by the judicial audit methods and techniques used in Detection and prevention of financial crime. 3. Search sample agreed to accept the proposed framework to develop and increase the efficiency and effectiveness of judicial scrutiny in combating money-laundering operations in Iraq.
The research concluded that the most important recommendations: 1. Need to use the services of judicial scrutiny in the investigation of various financial crimes and opinion on lawsuits, given the role in the fight against money laundering. 2. Make use of the suggested framework which helps to increase the efficiency and effectiveness of judicial scrutiny in the fight against money laundering in Iraq, given its importance in these times where the various images of corruption and financial. 3. To promote and develop the profession of judicial scrutiny by the work of the organization means association judicial Auditors in Iraq and the requirement of belonging to this association may even practice and legislation that will regulate the profession as well as special audit manual version checking to provide guidance to them. Money laundering phenomenon is serious phenomena facing many countries of the world, despite the lack of classes for statistics about the scale of this phenomenon, but it became apparent that the phenomenon of money laundering is gaining special importance nowadays, particularly in developing countries, because of their adverse effects on the Political and economic stability. Political and economic decision lacking in most of those States, taking advantage of the development in information and communication technologies and ease of movement of money across different States under international trade liberalization, leading to criminal actors funds trading on the domestic and international level to legalize The money obtained illegally and various types of corruption to look as clean money, a prominent judicial scrutiny is the means to confront and fight this phenomenon of integration in scientific skills and knowledge of accounting and auditing, law and investigative and inquiry skills And used for a set of technologies that have an important role to look beyond the deals and investigate what's behind the numbers to identify money laundering.
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