Purpose

Iran has been ranked by the Basel Committee on Banking Supervision and the Financial Action Task Force (FATF) as one of the foremost countries in the world for money laundering. However, Iranian banks claim that they comply with international standards for reporting suspicious activity, risk management and training. This paper aims to investigate this dichotomy between perception and reality.

Design/methodology/approach

A Wolfsberg-style questionnaire was sent to partners in Iranian accounting firms, which have audited domestic banks over the past five years to investigate the adequacy of risk management systems.

Findings

Most Iranian banks have anti-money laundering (AML) systems, which compare favourably with those of international counterparties. Banks take a risk-based approach to potential criminal behaviour. The negative perception of Iranian banks is principally attributable to the government’s unwillingness to accede to “touchstone” international conventions. In spite of having in place AML laws, which are comparable in intent with those of the UK and the United States of America (USA), weak enforcement remains a significant impediment of which the political establishment is aware.

Practical implications

Measures required to bring Iranian banks into compliance with international standards may be less extensive than perceptions suggest. However, failure of the government to accede to conventions stipulated by the FATF means that banks may remain ostracised by foreign counterparties for the foreseeable future.

Originality/value

This study provides a unique insight into the extent of AML compliance in Iranian banks as verified by external auditors.

中文翻译：

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感知与现实：伊朗银行和国际反洗钱预期

目的

伊朗被巴塞尔银行监督委员会和金融行动特别工作组（FATF）评为世界上最重要的洗钱国家之一。但是，伊朗的银行声称它们遵守国际标准来报告可疑活动，风险管理和培训。本文旨在研究感知与现实之间的这种二分法。

设计/方法/方法

向沃尔夫斯堡风格的调查表发送给了伊朗会计师事务所的合作伙伴，这些合伙人在过去五年中对国内银行进行了审计，以调查风险管理系统的充分性。

发现

伊朗大多数银行都设有反洗钱（AML）系统，与国际交易对手相比具有优势。银行对潜在的犯罪行为采取基于风险的方法。对伊朗银行的负面看法主要归因于政府不愿加入“试金石”国际公约。尽管已经制定了反洗钱法律，其意图与英国和美利坚合众国（美国）的法律具有可比性，但是执法不力仍然是政治机构意识到的一个重大障碍。

实际影响

使伊朗的银行符合国际标准所需的措施可能不如人们想象的那样广泛。但是，政府未加入特别组织规定的公约意味着在可预见的将来，银行可能仍会受到外国交易对手的排斥。

创意/价值

这项研究提供了对伊朗银行反洗钱合规程度的独特见解，并得到了外部审计师的验证。