Activating the application of forensic accounting techniques to eliminate accounting fraud practices in government departments
- Post by: Muthanna mjdes
- November 7, 2024
- Comments off
Abstract
The research aims to shed light on forensic accounting techniques to reduce accounting fraud practices in Iraqi government units. The research problem is represented in the weakness of the control system applied in these units and its inability to detect manipulation and fraud, whether in the financial or administrative aspect. The research was based on two main hypotheses to measure the relationship of association and influence between applying forensic accounting techniques and reducing accounting fraud. The validity of the hypotheses was proven through the statistical analyses of the answers of the research sample based on the questionnaire form allocated for this purpose. The survey data was collected and analyzed to determine the opinions of a sample of employees and academics with expertise in a sample of government sector units operating in Najaf Governorate and the importance and feasibility of employing forensic accounting techniques to reduce accounting fraud. The results indicate that forensic accounting is essential in reducing corruption and fraud cases, as it possesses modern and advanced techniques and methods to detect them. Finally, the research concluded that government units must take proactive measures to confront the risks of fraud in order to enhance the effectiveness of defense lines and build strong foundations to reduce and deter it. Hence, this research came to address the mechanism of applying forensic accounting techniques within a comprehensive framework in an attempt to search for the impact and relationship between them and improve the accounting system used in Iraqi government units.
Muthanna Journal of Administrative and Economic Sciences, 2024,Volume 14, Issue 3, Pages 62-76
DOI:10.52113/6/2024-14-3/62-76
