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Master's student in accounting, Islamic Azad University, Saveh Branch, Iran
Abstract
The current research was conducted on the topic of investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF, a case study was conducted in the National Bank of Iran. In terms of the purpose, the current research is of an applied type, and in terms of the data collection method, it is descriptive and of a survey type, in this regard, the data is analyzed descriptively and analytically based on proportional statistical techniques. The statistical population includes the employees of Saveh National Bank, whose number of employees is 135. The statistical sample is based on Cochran's formula and with an error rate of 0.05 for the population of this research in the number of 100 samples. Research data were collected by questionnaire. Data analysis was done by SPSS software. The results showed that the presence of detection controls, the presence of corrective controls, and the presence of preventive controls are effective in reducing the obstacles to implementing money laundering.
moradi,M. and ghanimi,F. (2022). investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF,. Journal of Accounting and Management Vision, 5(68), 59-78.
MLA
moradi,M. , and ghanimi,F. . "investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF,", Journal of Accounting and Management Vision, 5, 68, 2022, 59-78.
HARVARD
moradi M., ghanimi F. (2022). 'investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF,', Journal of Accounting and Management Vision, 5(68), pp. 59-78.
CHICAGO
M. moradi and F. ghanimi, "investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF,," Journal of Accounting and Management Vision, 5 68 (2022): 59-78,
VANCOUVER
moradi M., ghanimi F. investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF,. Journal of Accounting and Management Vision, 2022; 5(68): 59-78.
