Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan-论文.pdfVIP

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Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan-论文.pdf

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Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan-论文.pdf

JournalofModernAccountingandAuditing，ISSN 1548-6583 February2014，Vo1．10，No．2，191-209 毒 LlS I-IlN 蛙 ApplyingInternalControlProceduresforDetectingand PreventingMoneyLaunderingOperationsinBanks：A FieldStudyintheHashemiteKingdom ofJordan Reem Okab AL—HusonUniversityCollege，AL—Huson，Jordan Thisstudyaimedatidentifyingtheroleandimportanceofinternalcontrolproceduresfordetectingandpreventing money laundering operationsin banksthrough defining the internalcontrolprocedureswhich contribute to detecting money laundering operations．These procedures include the guide and policies issued by the administrationofbanksinordertocombatlaunderingmoneyoperationsaswellastotrainemployeesonmatters pertainingtothemoney laundering operations．Thestudy showedtheroleoftheinternalcontrolproceduresin detectingpracticallythemoneylaunderingthroughtheautomatedprogramsandthesystem ofsavingthefilesand records．Furthermore，the study showed the factorsaffecting the internalcontrolproceduresto anti-money launderingoperations．Theresearcherusedananalyticaldescriptiveapproachofrcollectingdatawhichrelatetothe mainelementsofthestudy，analyzingandexplainingthem．Thisstudyaimedatbuildingthetheoreticalframework dependingonauditliteraturewhichaddressedinternalcontrolsystem，anti-moneylaunderingsystems，andcontrol proceduresofanti·moneylaundering．Throughthetheoreticalframework，aquestionnairerelatedtotheapplication ofinternalcontrolproceduresanditsrelationtoanti-moneylaunderingoperationswasdesigned．Itwasdistributed tothepopulationofthestudywhichincludesinternalandexternalauditorsandtheheadofanti-moneylaundering operationsunitintheJordanianbanks．Thestudyfoundthatapplyingi