Abstract

      Commercial banks are characterized by the nature of their risky work, and they are responsible for maintaining depositors’ funds, which are mainly targeted for money laundering crimes. They must play a prominent role in combating and controlling crimes through the concept of bank governance as a set of laws, regulations and decisions aimed at achieving quality and excellence. In performance, we aim to achieve long-term strategic objectives to satisfy shareholders by selecting the appropriate methods between the main parties that affect performance and thus achieving long-term goals that work to achieve the best balance between the interests of D The purpose of this is to conceal the sources of illegal funds and to transfer them to legitimate funds that have been obtained legally, where the illegal funds are integrated into funds derived from Legitimate business activities, so illegal money takes the form of legality and it is difficult for anti-money laundering authorities to separate legitimate and illegal funds, especially under modern technologies.

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