The Impact of Will, Knowledge, Cognition and Interaction of Senior Monitoring Officers on Anti-Money Laundering

This study was conducted to explain the effect of will, knowledge, cognition and interaction of senior employees of regulatory agencies on the fight against money laundering. The research method was descriptive-survey and time domain of 1998. The statistical community of experts of the supervisory and audit bodies was responsible for selecting the auditors of the Court of Audit. According to the specifics of the population according to the Jersey-Morgan table, the sample size was 200 people. In order to collect information from senior staff of monitoring and auditing agencies, a questionnaire was used to examine the relationship between variables to test the research hypothesis. For this purpose, 230 questionnaires were distributed, of which 200 questionnaires were statistically analyzable. To test the hypotheses, the probability of fitting the model to the significance of the parameters was used. The suitability of the model was investigated through structural equations. Findings show that the will of senior staff, knowledge of senior staff, knowledge of senior staff and interaction of senior staff of regulatory agencies have an effect on combating money laundering.