م . م . ايمان شيحان عباس المشهداني / ماجستير مصارف

كلية الادارة والاقتصاد/ قسم المحاسبة

Abstract   

  study seeks to identify the great role played by electronic banking with its tools, where the development Modern payment methods suitable for the nature and requirements of commercial transactions and financial transactions through data exchange Electronically and to meet the spatial and temporal boundaries that limit the movement of business transactions, but at the same time are fraught Because of the close link between them and organized crime (money laundering operations) in their customary stages. The study was divided into three chapters dealing with theoretical and analytical aspects, The first chapter to determine the methodology of the study problem, importance and objectives and hypothesis and assumptions, sources of information and data and the study community and model, The second chapter deals with the theoretical and conceptual aspects of the study. The first topic focused on the concept of electronic banking, its phases and advantages as well as its tools, The second topic included the concept of money laundering operations, the sources of these funds and their components as well as the stages they are going through. The third topic came to include the role of electronic banking in the activation and expansion of money laundering operations, , While the third chapter devoted to the practical side, which included the first two sections describe the variables of study and diagnosis, The second includes statistical analysis to measure the relationship of impact and correlation between the variables of the study. The study reached a number of conclusions and recommendations.