نقش حسابرسان داخلی در نقض پذیرش نقدی ضد پولی
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نقش حسابرسان داخلی در نقض پذیرش نقدی ضد پولی

عنوان فارسی مقاله: در راستای نقش پیشگیرانه حسابرسان داخلی در نقض پذیرش نقدی ضد پولی: دیدگاه مصری
عنوان انگلیسی مقاله: Towards a Proactive Role of Internal Auditors in Anti-Money Laundry Compliance Review: An Egyptian Perspective
مجله/کنفرانس: مجله تحقیقات امور مالی و حسابداری – Research Journal of Finance and Accounting
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: حاکمیت فناوری اطلاعات، بررسی انطباق AML، حسابرسان داخلی
کلمات کلیدی انگلیسی: IT governance, AML compliance review, Internal Auditors
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
دانشگاه: Pharos University in Alexandria and Faculty of International Business and Humanities – Egypt
ناشر: SSRN
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
شناسه ISSN: 2222-1697
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 10
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E7986
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Conceptual Framework


3- Research Methodology


4- Results and Discussion


5- Conclusion


6- Limitations and Further Research


References

نمونه متن انگلیسی مقاله

Abstract


The banking sector is crucial to any financial sector's stability and prosperous. But Money laundering (ML) threatens such stability through its vicious consequences. Thus, the need for a solid and rigorous AML programs emerged. In the light of the drastic evolution of the business environment over the last decades to rely heavily on information technology (IT), The new role for internal auditors (IAs) needed to convoy such evolution by advancing from traditional and reactive role to a more proactive and strategic role. No study has closely investigated the impact of IAs involvement in IT governance on IAs effectiveness in AML compliance review. A survey was developed based on the prior literature and was administered IAs in the Egyptian Banking sector. In all, 39 usable questionnaires were received. Smart partial least square was used to analyse the responses, the results indicated that IAs involvement in IT governance structures and relational capabilities significantly affected the IAs effectiveness. But IT involvement in processes was found to be insignificant. The overall results should be useful to banks in general, seeking to utilize the IAs to the full their aptitude in combating ML through improving the IAs effectiveness in AML compliance review. 


Introduction


Money Laundering (ML) has been announced to be a major priority to fight against by the international community; this is mainly due to its destructive consequences on the integrity and stability of the financial sector and economy. ML is the process by which the source of assets (usually cash) is concealed to obscure the link between the funds and the original criminal activity (International Monetary Fund 2016). The Banking sector is the gatekeeper of any financial system and thus, is more vulnerable to ML and many other fraudulent activities. At the same time, almost all banks use intelligent systems to track and report any suspicious activity, such systems need certain controls because failure of handling them produces higher systematic risk. Thus, stronger internal controls are required to prevent ML. According to Basel Committee on Banking Supervision (BCBS), an efficient internal audit independently and objectively evaluates the effectiveness of banks' controls, risk management and governance processes (Basel Institute of Governance 2016). The BCBS requires banks to have internal audit function (IAF) with sufficient authority, stature, independence and resources. Thus, the involvement of IAs in IT governance creates new opportunities in the Banking sector to fight ML and assess such risk. 

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