Matches in SemOpenAlex for { <https://semopenalex.org/work/W4386227788> ?p ?o ?g. }
Showing items 1 to 62 of
62
with 100 items per page.
- W4386227788 endingPage "27" @default.
- W4386227788 startingPage "11" @default.
- W4386227788 abstract "This peer review conceptual paper explores the impact of internal audit on improving anti-money laundering (AML) and counter-terrorist financing (CTF) controls in Nigeria. The study aims to examine the role of internal audit in enhancing AML/CFT controls and to identify any limitations or criticisms of internal audit in this context. The researchers conducted a search for research papers published between 2015 and 2023 on the impact of internal audit in improving and AML/CTFT suing the Google Scholar Search Engine, EBSCO Hosts, Science Direct, JStor and Emeralds. The Selection Criteria for the relevant articles are the keywords in the theme of the research. The selected journals were reviewed, analysed and synthesized. The paper concludes that internal audit plays a crucial role in improving AML/CFT controls in Nigeria and suggests that internal auditors should be more involved in the design and implementation of AML/CFT controls. The paper recommends that the internal auditor must be equipped with the in-depth knowledge of the various schemes through which criminals launder money and the evolution of the various money laundering and terrorism financing schemes and how ICT tools can be used to deter these white collar crimes. The study further recommends a stronger need for collaboration between the internal auditors and the Nigerian Financial Intelligence Unit (NFIU) and the AML/CTF Department of the Central Bank of Nigeria (CBN) for information sharing on new standards and best practices to combat money laundering and counter terrorism financing
" @default.
- W4386227788 created "2023-08-29" @default.
- W4386227788 creator A5012097861 @default.
- W4386227788 creator A5092709355 @default.
- W4386227788 creator A5092709356 @default.
- W4386227788 creator A5092709357 @default.
- W4386227788 date "2023-06-30" @default.
- W4386227788 modified "2023-10-05" @default.
- W4386227788 title "The Impact of Internal Audit on Improving Anti-Money Laundering (Aml) and Counter Terrorist Financing (Ctf) Controls in Nigeria" @default.
- W4386227788 cites W1987541621 @default.
- W4386227788 cites W2057153935 @default.
- W4386227788 cites W4362720838 @default.
- W4386227788 doi "https://doi.org/10.61143/umyu-jafr.5(1)2023.002" @default.
- W4386227788 hasPublicationYear "2023" @default.
- W4386227788 type Work @default.
- W4386227788 citedByCount "0" @default.
- W4386227788 crossrefType "journal-article" @default.
- W4386227788 hasAuthorship W4386227788A5012097861 @default.
- W4386227788 hasAuthorship W4386227788A5092709355 @default.
- W4386227788 hasAuthorship W4386227788A5092709356 @default.
- W4386227788 hasAuthorship W4386227788A5092709357 @default.
- W4386227788 hasBestOaLocation W43862277881 @default.
- W4386227788 hasConcept C10138342 @default.
- W4386227788 hasConcept C121955636 @default.
- W4386227788 hasConcept C144133560 @default.
- W4386227788 hasConcept C151730666 @default.
- W4386227788 hasConcept C170856484 @default.
- W4386227788 hasConcept C199521495 @default.
- W4386227788 hasConcept C2777276634 @default.
- W4386227788 hasConcept C2779343474 @default.
- W4386227788 hasConcept C2780005421 @default.
- W4386227788 hasConcept C86803240 @default.
- W4386227788 hasConceptScore W4386227788C10138342 @default.
- W4386227788 hasConceptScore W4386227788C121955636 @default.
- W4386227788 hasConceptScore W4386227788C144133560 @default.
- W4386227788 hasConceptScore W4386227788C151730666 @default.
- W4386227788 hasConceptScore W4386227788C170856484 @default.
- W4386227788 hasConceptScore W4386227788C199521495 @default.
- W4386227788 hasConceptScore W4386227788C2777276634 @default.
- W4386227788 hasConceptScore W4386227788C2779343474 @default.
- W4386227788 hasConceptScore W4386227788C2780005421 @default.
- W4386227788 hasConceptScore W4386227788C86803240 @default.
- W4386227788 hasIssue "1" @default.
- W4386227788 hasLocation W43862277881 @default.
- W4386227788 hasOpenAccess W4386227788 @default.
- W4386227788 hasPrimaryLocation W43862277881 @default.
- W4386227788 hasRelatedWork W1937783556 @default.
- W4386227788 hasRelatedWork W2381327865 @default.
- W4386227788 hasRelatedWork W2737322567 @default.
- W4386227788 hasRelatedWork W2765736703 @default.
- W4386227788 hasRelatedWork W2888034390 @default.
- W4386227788 hasRelatedWork W293545476 @default.
- W4386227788 hasRelatedWork W2985194302 @default.
- W4386227788 hasRelatedWork W306070083 @default.
- W4386227788 hasRelatedWork W3119521567 @default.
- W4386227788 hasRelatedWork W3123163885 @default.
- W4386227788 hasVolume "5" @default.
- W4386227788 isParatext "false" @default.
- W4386227788 isRetracted "false" @default.
- W4386227788 workType "article" @default.