A comparative study of national and international contexts for combating embezzlement in the banking system with emphasis on the capacity of the law to promote administrative health and prevent corruption

Subject Areas : International Legal Research

alireza abbasi ¹ , Alireza Shamshiri ² , soheil soheily ³

1 - Islamic Azad University Qeshm Branch
2 - Assistant Professor, Faculty of Law, Islamic Azad University, Central Tehran Branch,,Islamic Azad University, Tehran
3 - Islamic Azad University Qeshm branch

Received: 2022-06-24 Accepted : 2022-08-24 Published : 2021-12-22

Keywords: Iran, Bank, International law, Embezzlement, Law on Promoting Administrative Health and Prevention of Corruption, Financial and Credit Institutions,

Abstract :

Embezzlement as one of the major banking crimes that undermines public confidence in the government. It has been documented in various domestic and international documents and throughout history. However, there are differences between domestic and international contexts of the fight against embezzlement, including the non-criminalization of embezzlement in private institutions and banks, as well as the lack of precedent. The mechanism of international judicial assistance in the field of embezzlement, lack of precise explanation of whistleblowing rules in the fight against embezzlement in Iran's domestic law versus regionality to the international nature of anti-embezzlement law and the lack of guarantees of effective implementation at the international level It is noteworthy for fighting embezzlement.Establishing a healthy administrative system and establishing social justice and preserving public interests and property are the most important actions of governments to preserve the moral values ​​of society, one of their solutions is to prevent waste and looting through embezzlement in the key economic system of governments or in other words At the level of banks.