فاعلية دور لجان المراجعة في مكافحة عمليات غسل الأموال : دراسة تطبيقية على المصارف العاملة في فلسطين

Abstract EN

The study aimed to identify the effectiveness of the role of audit committees to combat money laundering on the operating banks in Palestine, through the clarification of the committee's commitment to the tasks, their specific responsibilities, and the required efficient role in combating money laundering.

It also aimed at clarifying the extent of the committee's continuation in evaluating the internal control systems and supporting the internal and external auditing to combat money laundering.

To achieve the objectives of the study, a questionnaire was designed and distributed to members of the audit committee, internal auditors, and external auditors of the banks,(17) banks represented the study sample, (15) of them responded to the researcher.

The questionnaire addressed investigated banks by identifying (3) questionnaires for each bank and ( 5 ) questionnaires for each of the external auditors in each auditing company.

The results revealed, that audit committees have commitment to the implementation of the tasks, and responsibilities assigned to them ,and have the necessary authority to implement their role effectively to combat money laundering, also the role of audit committees contributed to the evaluation of the internal control system, support the internal and external audit function to combat money laundering.

The researcher has offered a number of recommendations, the most important ones include: the Charter of the Audit Committee's should include: tasks, specific responsibilities and authorities, to be a source of power and authority for the members of the Committee to implement its role effectively, And that the final report should contain in addition to the financial statements, the tasks that carried out by the Audit Committee during the year in order to increase the effectiveness of the role of audit committees in the evaluation of internal control systems.