مكافحة جريمة الاختلاس المالي من خلال أنظمة المملكة العربية السعودية : دراسة وصفية تحليلية

Abstract

Financial embezzlement is considered one of the corruption crimes that is extremely dangerous to societies. The Saudi legislature has taken action toward combating financial embezzlement crime and limiting its spread in the Saudi society by designating an independent body (Control and Anti-Corruption Authority) as well as activating and strengthening the role of other institutions and linking them with the authority. In an attempt to clarify the role of specific regulations in combating the crime of financial embezzlement, the researcher explained the concept of corruption and its relationship with various forms of financial embezzlement crimes as well as the differences between them. The researcher, then, sought to clarify the nature of financial embezzlement crime and explain the position oflslamic law and the Saudi legislator towards it while pointing out the aspects of crime in it, its forms and methods. In addition, the researcher also discusses litigation procedures according to the Saudi legal system providing examples and analysis of financial embezzlement cases in Saudi Arabia as well as explaining points of convergence and divergence between Malaysian and Saudi Arabian legal systems in dealing with the financial embezzlement crime. Moreover, the researcher explained the role of the regulatory, administrative, media and education institutions in combating financial embezzlement crime. The researcher has employed inductive approach by following the provisions of Islamic texts, regulations, decisions and judicial ruling. Likewise, he also employed descriptive analytical approach to analyse the texts, opinions, judgments and issues, using applied research approach in studying and analysing cases that have previously occurred. Among the many important findings the researcher made which include the fact that although Saudi authorities have made efforts in combating financial embezzlement crime, however these efforts are in need of further development and improvement laws and regulations specific to combating the crime with the possibility of making use of other systems in Islamic countries such as Malaysia particularly in clarifying the procedures, provisions and penalties related to the crime. The study recommends searching for advanced and effective channels for combating the crime between security services, the National Anti-Corruption Authority and the media and educational sector, given the continuous developments in various areas of life.