إجراءات التدقيق الداخلي المصرفي في مكافحة تمويل الإرهاب

الملخص EN

The topic of combating the financing of terrorism One of the issues that has imposed its presence on States and international organizations, as this phenomenon has received the attention of the international community Terrorism and its financing pose a threat to peace and stability.

The aim of this study is to explain the nature of the financing of terrorism and the stages of financing and indicators of suspicion of the financing of terrorism.

This study also referred to the definition of internal auditing and its objectives and internal banking procedures in combating the financing of terrorism in banks operating in Iraq, To achieve the objectives of the study, a questionnaire was designed to be distributed to the staff of the internal audit departments and the staff of the anti-money laundering and terrorist financing units in the sample banks, which were (4) banks, The analytical descriptive method was also used in addition to the use of simple regression analysis to test the hypotheses of the study.

The study showed a number of results, the most prominent of which are The variety and variety of sources used to finance terrorism, whether they are legitimate sources or illegal sources.

Examples of legitimate sources are that terrorist organizations benefit from philanthropy and other activities to find a legitimate source for financing their.

In light of these results, the researcher has reached a number of recommendations, including: The banking departments of the research sample should intensify the supervision of the accounts and operations of their charities in relation to the sources of funds collected by the beneficiaries.