تكامل المراجعة المالية و المراجعة القضائية و دوره في الحد من غسيل الأموال : دراسة ميدانية على عينة من المصارف السوادنية

الملخص EN

The problem of the study was represented in the emergence of liberation movements and financial openness and the trend of the world towards concluding global agreements related to liberalizing trade restrictions and the supply of services, where operations are taking place at an amazing speed, and it has become possible to conclude deals while ignoring identity through the development of financial channels that obscure the names and identities of dealers, such as Secret banking operations, credit operations, and others that result in the collection of a quantity of illegal funds or what is known as money laundering.

What is the role of the integration of financial and Forensic audit in limiting the phenomenon of money laundering in Sudanese banks? .

The study aimed to identify the role of financial and Forensic audit in limiting money laundering.

The study adopted the descriptive analytical approach and used a questionnaire to collect data from a sample of Sudanese banks.

To achieve the objectives of the study, the following hypothesis was tested: There is a statistically significant relationship between the integration of financial auditing, Forensic audit and the reduction of money laundering in the business establishment.

The study reached several results, including: It was found that there is a direct correlation between the application of financial and Forensic audit and reducing the phenomenon of money laundering in Sudanese banks.

The integration of the financial and Forensic audit with the effectiveness of theapplied control system contributed to limiting the concealment of the sources of the realized funds.

The study recommended working on applying accounting controls when entering data in Sudanese banks to reduce opportunities for money laundering, adhering to laws and regulations, and working between the integration of financial auditing and Forensic audit that limits financial and economic liberalization.