Document Details

Document Type : Thesis 
Document Title :
THE ROLE OF FORENSIC ACCOUNTING TO PREVENT MONEY LAUNDERING : AN EMPIRICAL STUDY IN SAUDI ARABIA
"دور المحاسبة القضائية في الحد من عمليات غسل الأموال : دراسة ميدانية في المملكة العربية السعودية "
 
Subject : Faculty of Economics and Management 
Document Language : Arabic 
Abstract : The current study aims to shed lights on the role of forensic accounting in combating money laundering in the Kingdom of Saudi Arabia. To achieve this end, the study employs to establish the theoretical background and to review the relevant literature on the subject matter. A questionnaire consisting of several sections has been created based on the review of the previous studies. The questionnaires have been distributed randomly to a sample consisting of chartered accountants, members of the Saudi Arabian Monetary Agency and members of the Anti-Money Laundering Units of the banks in the Kingdome of Saudi Arabia. A number of key findings have been reached, the most significant of which are: The aim of forensic accounting is to assist the judiciary to realize rights and advance justice as well as to detect and prevent money laundering and avoidance of regulatory financial obligations. The significance of forensic accounting stems from the fact that it provides the judiciary with knowledgeable and highly qualified experts who are aware of the legal and judicial aspects of money laundering. The study has also found that there is a significant difference between forensic accounting and between external audit in terms of the methods used to detect and prevent money laundering. Forensic accounting basically employs procedures that aim to trace movements of funds and assets in and out, with the assistance of relevant bodies, by strictly adhering to provisions, regulations and legislation in order to accurately obtain suitable substantial evidence for case consideration. Forensic accounting also involves writing reports and documenting the case with a view of realizing rights and advancing justice. 
Supervisor : Dr. Saleh Al-Zahrani 
Thesis Type : Master Thesis 
Publishing Year : 1441 AH
2020 AD 
Added Date : Wednesday, February 5, 2020 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
رشا أمين حسينHussein, Rasha AminResearcherMaster 

Files

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 45831.pdf pdf 

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