مدى تطبيق المراجعة القضائية في فصل الدعاوى و المنازعات الخاصة بالمخالفات المالية في المحاكم السودانية : دراسة ميدانية استكشافية

الملخص EN

This research problem is represented in the fact that, there are numerous litigations and disputes before the Sudanese courts, regarding financial irregularities and fraud and embezzlement.

However, this needs adjudication through judicial proceedings of professional and transparent inquiry and investigation, which, as well, needs the use of modern developments in both audit and law domains as well as other domains for more accuracy and objectivity in the adjudication of such financial litigations and disputes.

As traditional audit methods proved insufficient to address these issues, such courts shall use forensic auditing, as a modern trend to limit the financial irregularities and excesses.

The research aimed to achieve the following: To investigate the application of forensic auditing in the Sudanese business environment and identify the differences between the forensic auditing and external auditing.

To investigate the extent to which the Sudanese courts seek help from auditors to adjudicate financial litigations and disputes, on one hand, and whether, said courts distinguish between the services of forensic auditor and the services of other auditors, on the other hand.

This is, in addition to investigate the existence of an independent body for forensic auditors.

To examine the research problem and analyze the data and test the hypotheses, a field study has been conducted to select a sample from the research community of which extensive data has been collected and analyzed.

Based on that account, the research has tested and proved the validity of the hypotheses and reached a number of findings, including the following: Sudanese courts accepted the legal support services from auditors.

Lack of Sudanese courts to differentiate, in seeking the opinions of the auditors, between the chartered accountant and forensic accountant.

Lack of a competent body for forensic auditors in the Sudan.

Based on said findings, the research recommended the following: Sudanese courts should differentiate, upon seeking the opinions of the auditors, between the chartered accountant and forensic accountant according to the type of litigations and disputes.

To establish an independent body for forensic auditors.

To offer extensive training for judges and those who are working in the judicial and legal domain in the forensic auditing.

To provide training and qualification for those auditors, who have the desire to become forensic auditors, as well as government auditors in the skills of judicial and accounting inquiry and investigation and other fields related to forensic auditing.