مدخل مقترح للحد من معوقات تفعيل دور المراجعين الخارجيين للمساهمة في مكافحة غسل الأموال في البنوك المصرية : دراسة نظرية ميدانية

Abstract EN

This research aims at introducing a proposed approach for overcoming the obstacles to the role of external auditors in combating money laundering in the Egyptian commercial banks.

The research found that money laundering operations in the Egyptian commercial banks have a negative effect on the financial statements of these banks.

The researcher also found that external auditors are among those who contribute to combating money laundering in the Egyptian commercial banks.

The role of external auditors towards this issue in the Egyptian commercial banks is complementary to that of the concerned authorities.

External auditors are responsible for evaluating methods and procedures of combating money laundering operations developed and applied by the concerned authorities in these banks.

This indicates that external auditor are not only responsible for preventing or reducing the incidence of money laundering, but also for detecting and reporting on such violations.

In addition, this research revealed that external auditors face many obstacles that limit their role in combating money laundering in the Egyptians commercial banks.

These obstacles include: privacy of bank accounts, absence of a legal provision determining the role of external auditors in combating money laundering.

It should be stated here that some requirements should be fulfilled to render the role of external auditors in combating money laundering in the Egyptian commercial banks effective.

This includes, the awareness of accounts' privacy dimensions, application of industrial specialization of external auditors, and determination of the role of external auditors in combating money laundering.