The Role of Judicial Accounting and its Techniques in Limiting Money Laundering and Smuggling Operations An exploratory study in a sample of Erbil banks

Abstract

Money laundering is one of the most dangerous contemporary practices. It aims to collect money by illegal means and attempts to legitimize it by introducing it to the legitimate economic outlets. The aim of this study is to shed light on the study of the role of forensic accounting techniques in the judiciary or in reducing cases of money laundering and smuggling. Outside the country where this is done by individuals or groups through the use of technological technology to transfer funds between countries, In order to achieve the objective of the research, a random sample of university professors, institutes and a group of auditors was selected, as well as a sample of managers of companies and banks in different sectors in the city of Erbil, and 95 forms were distributed and reached (86) forms. The research reached a number of conclusions, notably " There is almost unanimous among respondents that there is a role of forensic accounting techniques in reducing the phenomenon of money laundering and smuggling". In the end, the research presented some recommendations, the most important of which is "the need for banks to apply these technologies, because they have a role in eliminating this phenomenon, which affects the economy of the country significantly."