فاعلية اجراءات المحاسبة القضائية في مكافحة الفساد المالي والإداري - دراسة استطلاعية

Abstract

The study aimed to know the role of forensic accounting in combating and reducing financial corruption, And also to highlight the fraudulent methods that cause financial and administrative corruption cases, As well as the determination of forensic accounting procedures that contribute to combating them , forensic accountability has recently increased as an important tributary that actively contributes to many areas (litigation support, consulting, business evaluation, fraud prevention and fraud, money laundering, financial and administrative corruption, etc.).

   The study came out with a number of recommendations. The most important of these is the fact that forensic accounting is a necessity to pay attention to the field of forensic accounting by including the curriculum of the accounting department in the various Iraqi universities and institutes of forensic accounting in order to raise awareness of forensic accounting. As well as the establishment of a special unit for forensic accounting in the courts, the central bank, the integrity committee and the offices of the general inspectors to monitor the financial operations in question and in coordination with the other supervisory departments.