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Original Research

“THE IMPACT OF THE AUDITOR'S ON THE PERFORMANCE OF ANTI-MONEY LAUNDERING IN JORDANIAN BANKS”

AMJED ALFITYANI 1, MOHAMMAD ASHRAF ALI 2, and SUHAIL MOHAMMAD ANSARI 3.

Vol 17, No 11 ( 2022 )   |  DOI: 10.5281/zenodo.7389947   |   Author Affiliation: Assistant Professor, Faculty of Business, Applied Science Private University, Amman, Jordan 1; Professor, Departments of Commerce, Aligarh Muslim University, Aligarh, India 2; Research Scholar, Department of Commerce, Aligarh Muslim University, Aligarh, India 3.   |   Licensing: CC 4.0   |   Pg no: 2035-2043   |   To cite: AMJED ALFITYANI, et al., (2022). "THE IMPACT OF THE AUDITOR'S ON THE PERFORMANCE OF ANTI-MONEY LAUNDERING IN JORDANIAN BANKS". 17(11), 2035–2043. https://doi.org/10.5281/zenodo.7389947   |   Published on: 30-11-2022

Abstract

The present paper investigates the influence of the impact of auditor's on anti-money laundering in Jordanian banks. The area of the study in Amman, in Jordan. The researcher used the quantitative deductive approach and a questionnaire to collect data. The sample consisted of 120 auditor's (internal and external Audit Committee, internal control system), officers, seniors, and managers. Departments working in 10 different Alpha, Beta and Gama Jordanian banks categories based on probabilistic sampling; the researcher secured confidentiality for banks and respondents names. This research used four components of banking auditor’s namely Internal and external Audit Committee, Internal control system, or on the performance anti-money laundering. Results of this research confirmed that three components of the auditor’s impact on the performance of anti-money laundering in Jordanian banks; these components are Internal and external Audit Committee, Internal control system of the anti-money laundering. The component of the internal control system performance is not found to anti-money laundering performance in the Jordanian banks.


Keywords

Internal and External Audit Committee, Internal Control System, Anti-Money Laundering.