دور المحاسبة القضائية في الحد من ممارسات الفساد المالي في المملكة العربية السعودية

الملخص EN

This study aimed to know the role of judicial accounting in reducing the practices of financial corruption, it is one of the modern and advanced professions and important areas that increased the demand after the spread of corruption practices through the survey of a sample of companies and accounting offices in Saudi Arabia, and also by reviewing and reviewing previous studies related to the subject of the study.

The following main hypotheses have been tested: 1- There is a statistically significant relationship between judicial accounting and its role in preventing, detecting and reducing money laundering, through statistical analysis SPSS for a sample of 71 responses obtained through the distribution of a questionnaire to a group of accounting companies and offices in Saudi Arabia.

The importance of judicial accountability has emerged as one of the mechanisms for reducing financial corruption practices, including specialized accounting skills, which are used as a tool for studying, investigating and verifying evidence of corruption cases, prosecuting spoilers and preventing the recurrence of such practices .

The study reached the most important results that the emergence of judicial accountability and the increased need for it and its spread due to the spread of financial corruption practices in various forms, including fraud and money laundering, and that the important role of judicial accountability in reducing corruption practices appears in possessing the required skills and study beyond figures to discover financial manipulations and practices of financial corruption, the first assumption was accepted that there is a statistically significant relationship between judicial accounting and its role in preventing, detecting and reducing fraud, and also accepted the second assumption that there are A statistically significant relationship between judicial accountability and its role in preventing and detecting money laundering