The Factors Affecting the Discovery and the Reporting of the Auditor for Money Laundering Operations

Abstract

This study aims to state the factors affecting the discovery of the auditor

for money laundering operations and the role of auditing regarding the

phenomenon of money laundering, identifying his role into a range of factors

that have been divided into three groups that commensurate with the normal

audit process.The first group included factors related to checker accounts,

and the second group factors related to the managers of audited companies,

and the third group included factors related to the professional versions.The

study found that the external auditor in Jordan knows the importance of the

process of auditing towards the phenomenon of money laundering and the

approval of the study sample on it was due not to the discovery of money

laundering operations that threaten businesses to factors is related to the

auditors and to factors related to the management of the audited companies,

and factors related to the professional versions.