The College of Administration and Economics at the University of Baghdad discussed a master’s thesis in field of Accounting by the student (Ahmed Abss Ali ) and tagged with (the role of forensic accounting in developing the auditor’s performance to reduce financial and administrative corruption in the local environment) , Under supervision of (Dr. Nada kaki pera )
The research to know the role of forensic accounting in developing the auditor’s skills through his work as a forensic expert specialized in the accounting aspect (forensic accountant) and to shed light on the forensic accounting profession in terms of its used techniques and professional procedures and their impact on the auditor’s performance. And the skills of investigations in the light of knowledge of legal matters by focusing on examining the past to take a look at the future and require it when there are professional doubts and lawsuits that require giving an independent opinion and helping the court and achieving justice to reduce financial and administrative corruption to the legal authorities. In addition: an indication of the role of the auditor and what the scientific and practical capabilities that characterize it, in addition to shedding light on the forensic accounting profession in terms of its used techniques and professional procedures, their integration with each other, and their impact on the auditing profession. Accounting and auditing are considered among the most important tools that fight financial and administrative corruption, especially when they perform their correct role in accordance with international standards and the basic requirements of each. Scientific, which is the questionnaire form. The study used a sample size of (91). A questionnaire of (54) paragraphs was designed as a tool for data collection. (120) questionnaires were distributed to the research sample, and (91) of them were recovered, consisting of auditors’ offices as well as employees of the Federal Control Bureau, as well as employees of the Court of Justice. The commercial start-up in Najaf and after collecting data and then analyzing it and testing hypotheses using the statistical analysis program (SPSS) and the (AMOS) program, where the researcher concluded that the activation of forensic accounting is a treatment for the weakness in the level of accounting experience within the Iraqi environment, and that the integration of skills, procedures and techniques Forensic accounting with the extensive scientific and practical experience of the auditor is an effective way to reduce financial and administrative corruption to address the shortcomings of the current experts specialized in the accounting side. The activation of forensic accounting within the Iraqi environment reflects positively on the profession of auditors. The most important recommendations reached by the researcher lie in shedding light and interest in forensic accounting by local professional organizations, and that there be a legislative text that authorizes the auditor to work as a forensic accountant. , Because he obtained a certified public accountant, and has professional experience, and he is a member of the Accountants Association, the Council of the Profession of Monitoring and Auditing, and a member of the Iraqi Association of Certified Public Accountants, and to give him the powers to practice the forensic accounting profession similar to the rest of the developed countries to improve the justice and integrity of the Iraqi judiciary with regard to consideration Accounting procedures to keep pace with developments in developed countries.
