The role of the compliance monitor in applying the rules of banking governance
DOI:
https://doi.org/10.35246/jols.v36i4.503Keywords:
the compliance monitor, banking governanceAbstract
Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.
Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level of protecting the institution and strengthening its system by preparing regulatory regulations and providing advice and suggestion through the reports submitted by it.
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References
أولا- الكتب
i. فاروق إبراهيم جاسم، الموجز في الشركات التجارية، كلية القانون، الجامعة المستنصرية، النشر المكتبة القانونية، ط2، 2011.
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ثانياً - الاطاريح
i. د. نور الهدى عبد الكاظم الفوادي، النظام القانوني للرقابة المصرفية، أطروحة دكتوراه، كلية القانون، جامعة بغداد، 2019.
ثالثاً - البحوث
i. د. حمزة فائق وهيب وحوراء احمد سلمان، دور التفتيش في تحقيق الامتثال للتشريعات المصرفية، دراسة تطبيقية في عينة من المصارف العراقية، مجلة دراسات محاسبية ومالية، المجلد الثاني عشر العدد 39 الفصل الثاني، 2017.
ii. د. سماح حسين علي الركابي، ماهية مراقبة الامتثال في المصارف (دراسة مقارنة)، بحث منشور في مجلة ال البيت عليهم السلام، العدد 21 لسنة 2020
iii. طيف خالد علي و إبراهيم سماعيل إبراهيم، مهام مراقب الامتثال في المصرف (دراسة مقارنة)، كلية القانون، جامعة بابل، بحث منشور في، ٢٠١٩ : مجلة جامعة بابل للعلوم الإنسانة، المجلد ٢٧، العدد 3
iv. د ناظم حسن رشيد، استخدام التامين على القوائم المالية كمدخل لتحسين حوكمة الشركات، دراسة استطلاعية لآراء عينة من مراقبي الحسابات في العراق، كلية الإدارة والاقتصاد –الحمدانية – الموصل، مجلة تنمية الرافدين، العدد 118، المجلد 37، لسنة 2018
رابعاً - التشريعات
القانون المدني في من القانون رقم 40 لسنة 1951.
قانون البنك المركزي العراقي رقم 56 لسنة 2004 المعدل.
قانون مكافحة غسيل الأموال وتمويل الإرهاب رقم 39 لسنة 2015.
تعليمات تسهيل تنفيذ قانون المصارف رقم 4 لسنة 2010.
دليل الحوكمة المؤسسية للمصارف لسنة 2018
خامساً - المصادر الأجنبية
Basel Committee on Banking Supervision, Compliance and the compliance function in banks,April,2005,p7
Principle 8: Relationship with Internal Audit The scope and breadth of the activities of the compliance function should be subject to periodic review by the internal audit function.
Zuhayr Mikdashi : « Les banques à l’ère de la mondialisation », Edition économica, Paris, 1998، p28،
Note d’information sur la supervision en Algérie : Commission bancaire, in Communique de presse 02 février 2006، p 30.
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