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|a تهدف الدراسة إلى بيان مدى خطورة وانتشار ظاهرة غسيل الأموال في المصارف العراقية وتحديد الأسباب والعوامل والتأثيرات من جانب وسبل، وآليات تطبيق الحوكمة في الوقاية من ظاهرة غسيل الأموال ومكافحتها، من خلال تطبيق سلسلة الإجراءات المهنية والفنية وتوفير كل متطلبات نجاح تطبيق وعمل الحوكمة، تعد ظاهرة غسيل الأموال من الجرائم المنظمة التي أصبح لها انتشار في مختلف دول العالم بلد ما زالت تعاني الكثير من المصارف من إشكالية تطبيق الحوكمة وقواعد الامتثال خلال إجراءات عملها مما مكن الكثير من غاسلوا الأموال تحقيق أهدافهم، وهذا صعب عملية الكشف والمكافحة. والتساؤل الرئيسة هو (هل أن هناك علاقة معنوية بين تطبيق آليات الحوكمة في المصارف وعملية مكافحة غسيل الأموال)؟ وتم اعتماد استبانة محكمة لغرض جمع البيانات وتحليل الإجابات من خلال الأساليب الإحصائية المطلوب باستخدام برامج التحليل الإحصائي (SPSS). وتم اختيار المصارف الأهلية لمجتمع للدراسة أما عينة الدراسة فتمثلت بعدد من المصارف الأهلية. من خلال استطلاع أراء الخبراء والمتخصصين في هذا المجال، ومن ثم الوصل إلى عدد من النتائج التي من شأنها تدعم المصارف من أجل تعزيز دورها في مكافحة غسيل الأموال. ومعرفة نشاطه واعتماد سياسة مكافحة غسل الأموال مستندة على القانون العراقي المرقم (۹۳) لمكافحة غسيل الأموال لسنة ٢٠٠٤، وكذلك توصيات الدولية لمنظمة FATF، وإيجاد السبل الكفيلة التي تمكن من مكافحة غسيل الأموال، وتجنب آثارها السلبية على المؤسسات المالية، ومن ثم على اقتصاد البلد.
|b The phenomenon of money laundering is one of the organized crimes that has become widespread in various countries of the world, and its effects have spread to various areas of life (social, economic, political, and moral), as its sources and factors influencing its emergence and spread are varied, and financial institutions (especially banks) are often used as a safe environment in carrying out operations. Money laundering, its widely spread. The process of combating money laundering is no longer restricted to a specific country, but rather has become a phenomenon that receives international and regional attention, and many strategies have been developed to criminalize, limit, combat and eliminate it. Therefore, governance has been used as a system and approach that contributes effectively to the process of combating money laundering, specifically in the banking sector. Many banks still suffer from the problem of applying governance and compliance rules during their work procedures, which has enabled many money launderers to achieve their goals, and this has made the process of detection and control difficult, as money launderers, especially in private (non-governmental) banks, have become under the guise of banking secrecy; They exploit banks to launder their illegal money, using several traditional and innovative methods that are compatible with modern technology. The fact that traditional supervisory procedures are insufficient to confront economic crimes that threaten the banking system and undermine its credibility. The main question is (Is there a moral relationship between the application of governance mechanisms in banks and the anti-money laundering process)?This study aims to demonstrate the extent of the seriousness and spread of the phenomenon of money laundering in Iraqi banks and to identify the causes, factors, and influences on the part, means, and mechanisms for applying governance in preventing and combating the phenomenon of money laundering, through applying a series of professional and technical procedures and providing all requirements for the success of applying and working governance. A precise questionnaire for the purpose of collecting data and analyzing answers through the required statistical methods using statistical analysis programs (SPSS). Private banks were selected as a community for study, while the study sample consisted of several private banks. By surveying the opinions of experts and specialists in this field, the questionnaire was adopted as a tool for collecting information, with the results analyzed using statistical programs (SPSS) to analyze data and statistical information. The results will be discussed, the relationship analyzed, and hypotheses tested, and then several results can be reached that will support banks to Strengthening its role in combating money laundering. Knowing its activity and adopting an anti-money laundering policy based on the Iraqi Law No. (93) to combat money laundering of 2004, as well as the international standards of the FATF, and finding sufficient ways to combat money laundering and avoid its negative effects on financial institutions, and thus on the country's economy.
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