The Impact of The Intellectual Development of External Auditors In Reducing Money Laundering In Jordanian Commercial Banks From The Point View Of External Jordanian Auditors

The study aimed to identify the impact of intellectual capital development on the knowledge competence of the external audito rs in reducing the phenomenon of money laundering in the commercial banks of Jordan, which number 13 commercial banks,The study was followed by a descriptive and analytical approach. The study sample consisted of 325 auditors from Jordan's audit offices. The study was based on the SPSS program to achieve the results of the study. In the audit offices for greater freedom of their creat ivity and innovation to ensure the quality of auditing as well as the crystallization of a clear policy in the fight against money laundering. The most important recommendations of the study is reflected in the nee d to draw the attention of the audit offic es on the interest in the development of intellectual capital because of its importance in improving Esterat Wagih offices in drawing sophisticated intellectual policies in attracting elements for outstanding work in which to curb money laundering operatio ns.