أثر أبعاد التدقيق الإستراتيجي في الحد من حالات الاحتيال المالي : دراسة استطلاعية تحليلية لآراء المدراء الإداريين و الماليين في عينة من الشركات المساهمة في إقليم كوردستان-العراق

الملخص EN

This research aims to explain the concept and importance of applying strategic audit, and to determine the effect of applying its dimensions to reduce fraud cases in corporations in the Kurdistan Region / Iraq.

In order for the theoretical side to address the issue of strategic audit, the primary data of the research were investigated through the main research tool (the questionnaire) that was designed based on the theoretical framework of strategic audit and its dimensions, and the number of the study sample individuals reached (85) persons, including (3) the head of the administration’s board, (12) the executive director, (25) managers of departments and branches, (14) the financial manager, (13) the director of internal audit, and (18) account auditors (external auditors) in corporations in the Kurdistan Region / Iraq.

After analyzing the data and testing the hypotheses, the research reached a set of conclusions, the most important of which is that the dimensions of the strategic audit affect the reduction of fraud cases in corporations in the Kurdistan Region, also the research recommends that these companies should employ strategic audits in their activities to avoid the risks of fraud, according to the indicators related to each dimension of the strategic audits of those companies