دور الآليات المحاسبية للحوكمة في الحد من عمليات غسيل الأموال "دراسة ميدانية على المصارف التجارية العاملة بالمنطقة الشرقية"

Abstract

This study aimed to identify the role of accounting governance mechanisms in limiting money laundering activities via identifying the roles of the audit committee, internal audit, and external audit in Libyan commercial banks in the eastern region. To achieve this goal, the descriptive analytical method was conducted and a questionnaire was used for data collection. A total of 70 questionnaires were distributed and then analyzed using SPSS, version 23. The findings show that governance plays a crucial role in limiting money laundering activities in Libyan commercial banks. The internal audit mechanism is considered one of the most significant tools in limiting money laundering. Additionally, there were no significant differences in the respondents' views regarding the role of accounting governance mechanisms in reducing money laundering activities, which can be attributed to the personal characteristics of the respondents (such as job location, educational qualification, and years of experience) in Libyan commercial banks. The study recommends the necessity of activating accounting governance mechanisms in the Libyan banking sector as well as establishing a department in Libyan commercial banks in order to monitor and supervise applying the accounting governance mechanisms in the banking sector.