ملخص الدراسة:

That money laundering was and continues a global phenomenon threaten economic growth and sustainable development of countries as economic crimes,which are more dangerous because of its negative effects, especially in the economic cycle of any country,in addition to being pollution financial and banking institutions,it also polluted community for being used financial institutions and banking through the ignorance of these institutions in such activities and crimes.The issue of the emergence of this phenomenon, many economists do not agree on a specific time for the beginning of its appearance,as some critics blame the nature of the process, which includes the concealment of funds from the forfeitures or tax evasion is some of them have been smuggled outside the country,which is supposed to be of the procedures or laws that remote control or acquisition,where it is invested and the legitimization of that was the result of unlawful acts(such as theft, embezzlement,drug trafficking, prostitution or slavery, or betrayal of trust, and arms trafficking, cyber crime, kidnapping,or robbery and the theft of antiquities..etc.)Therefore,the perpetrators of these crimes are turning to countries where banking systems are not stringent with regard to the flow of funds inflows and outflows.Works all over the world warheads to attract foreign cash and investment,and provide many advantages such as ensuring a degree of confidentiality in the accounts and financial transactions to ensure the application of laws and regulations which ensure the integrity of the financial system and protect it from money laundering crimes,and in this regard,the much of the world to fight the crime of money laundering through the development of systems and strict laws to combat money laundering.But Iraq has not been familiar with this phenomenon before, and it was found a few cases, as happened in the late eighties(the subject of freight cars)as well as front companies (SAMCO)in the mid-nineties,but after the occupation of Iraq in2003has become a common phenomenon because of the absence of the government and derail their financial institutions and legal and service on the one hand and the internationalization of the global economy and the growth of international financial markets on the other