دور المحاسبة القضائية في تطوير آليات العمل المحاسبي لمكافحة الفساد المالي في السودان

الملخص EN

The research aimed to learn about the mechanisms and techniques of judicial accounting that help discover cases of financial fraud and corruption.

The study problem was represented in knowing the role that judicial accountability plays in developing accounting work mechanisms to combat financial corruption in Sudan.

The study sought to test the following hypotheses: The diversity of judicial accounting techniques helps to develop accounting mechanisms to combat financial corruption in Sudan, and there is a statistically significant relationship between activating judicial accountability mechanisms and combating financial corruption in Sudan.

The study followed the descriptive and analytical approach to test hypotheses and to analyze the data, the study adopted It relied on the statistical program (SPSS).

The study reached several conclusions, including that the discovery of financial corruption operations requires the use of modern and varied techniques such as data mining and computer-assisted auditing technology to help detect corruption operations.

The study recommended the need to develop accounting control systems in Sudan to include techniques such as computer-assisted auditing technology and data mining technology to help detect items that show abnormal behavior.