Abstract Banks are key institutions in the economic development of a country, but they are prone to money laundering (ML) as well. Such incidents could lead to sanctions and loss of reputation. To mitigate such risks, banks are required to follow Anti-Money Laundering (AML) regulations. Presently, there are no separate or specific AML regulatory requirements for Islamic banks (IBs). Apart from regulations, understanding practices also help explicate compliance to laws (spirit), by those who apply it. Since the AML practices of IBs have not been systematically analysed, we look at their practices (the United Arab Emirates) to understand whether they have adopted specific AML processes. Owing to the lack of literature on such practices, a survey was carried out using a standard questionnaire. The questionnaire was supplied to the AML/compliance departments, and the results are based on a sample size of three banks. The survey results show that the IBs adopt Know Your Customer (KYC) and Customer Due Diligence (CDD) to check laundering. Crucially, questions pertaining to the AML risk arising from the potential vested interest/s (theoretical) that the IBs themselves are likely to have in the venture remain unanswered.

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阿拉伯联合酋长国伊斯兰银行的反洗钱法规与实践：一个案例研究

摘要银行是一国经济发展中的关键机构，但它们也容易受到洗钱（ML）的影响。此类事件可能导致制裁和声誉损失。为了减轻此类风险，要求银行遵守反洗钱（AML）法规。目前，对伊斯兰银行（IB）尚无单独或特定的反洗钱监管要求。除了法规之外，了解实践还有助于实施法律的人阐明对法律（精神）的遵守情况。由于尚未对IB的AML做法进行系统的分析，因此，我们查看了它们的做法（阿拉伯联合酋长国），以了解它们是否已采用特定的AML程序。由于缺乏有关此类做法的文献，因此使用标准问卷进行了调查。该问卷已提供给反洗钱/合规部门，其结果基于三个银行的样本量。调查结果表明，各国际银行采用了解您的客户（KYC）和客户尽职调查（CDD）来检查洗钱行为。至关重要的是，与IB本身可能在风险投资中潜在的既得利益（理论上）相关的反洗钱风险问题仍未得到解答。