دور الإفصاح و الشفافية في الحد من ظاهرة غسيل الأموال

الملخص EN

Banking governance is one of the concepts that have increased its importance in the business sector because of its great importance in managing banks and protecting the rights of shareholders and stakeholders, and given the successive developments and expansion of business after the economic openness that occurred in Iraq after 2003 and the large role of private sector companies in advancing economic development This necessitates adherence to appropriate regulatory procedures in line with the rules of corporate governance.

The study aims to identify the concept of disclosure and transparency, its importance, goals, requirements and types, where disclosure and transparency is one of the pillars of banking governance and is an important topic for all local and international institutions, especially financial and banking institutions, as a result of the great developments witnessed in the global economy in recent years represented in the spread of globalization, liberalization and transition The open market system and the pursuit of economic liberalization policy in both developed and developing countries alike.

These developments have led to a series of different financial crises experienced by several institutions, especially in developed countries.

The use of the concept of disclosure and transparency in dealing with the phenomenon of money laundering that has been increasing during the last decades.

The process of combating the crime of money laundering and facing it in the world is an important issue, and the importance of this is clear in the fact that the crime of money laundering has an international nature that transcends the national borders of countries is its penetration into financial systems And banking for many countries at the same time.