THE ROLE OF JUDICIAL ACCOUNTING AND ITS IMPACT IN REDUCING THE PHENOMENON OF MONEY LAUNDERING

Purpose: The research problem in the presence of money laundering private banks reflects negatively on economic activities. purpose this study is to investigate dimensions forensic accounting (analysis sources use and funds, path, temporal analysis process, cash flow tracking schedule for various activities, link between people their relationship financial data, follow-up suspicious transactions) its impact reducing phenomenon laundering. methodology used quantitative data related province Basra under study, which is(7) banks. sample included all Finances Accountants these banks, numbering (150) individuals, was processed through statistical methods using program (SPSS). Results: Statistics, results, table, persons bytes, transactions, dependent variable