دور مراقب الحسابات في تفعيل المحاسبة القضائية داخل البيئة العراقية لتعزيز الخدمات القضائية

الملخص EN

The research aims to activate forensic accounting in the Iraqi environment by the auditor by working as a judicial expert specialized in the accounting aspect (forensic accountant) to provide judicial services to the legal authorities represented by judicial support services.

the researcher concluded that: activating forensic accounting is a remedy for the weakness in the performance level of judicial experts within the Iraqi environment, and that the auditor is an enhancer of judicial services and has extensive scientific and practical experience to address the shortcomings of the current experts specialized in the accounting aspect.

as for the most important recommendations of the researcher, they lie in highlighting and paying attention to forensic accounting by local professional organizations, and that the auditor should be assigned to work as a judicial accountant because he obtained a certified public accountant certificate, and he has professional experience, and he is a member of the accountants syndicate, and the profession council of auditing and oversight.

and a member of the Iraqi association of certified public accountants, and to give him the powers to practice the profession of forensic accounting, like the rest of the developed countries, to advance the justice and integrity of the Iraqi judiciary, with regard to considering accounting procedures and keeping pace with developments in the submitted countries.