دور التدقيق التقليدي في اكتشاف عمليات الاحتيال المالي
Other Title(s)
The role of traditional auditing in detecting financial fraud
Joint Authors
كرار كريم جواد
الخالدي، صلاح هادي محمد
كندوري، عماد محمد
Source
مجلة اقتصاديات الاعمال للبحوث التطبيقية
Issue
Vol. 2, Issue 1 (30 Jun. 2022), pp.223-238, 16 p.
Publisher
University in Fallujah College of Administration and Economics
Publication Date
2022-06-30
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Topics
- Universities
- International economic integration
- Accounting
- Financial statements
- Auditing
- Iraq
- University of Baghdad
Abstract EN
The wide and large spread of financial fraud in economic units and the need for adequate professional care by auditors to discover it and to develop traditional auditing methods to discover and reduce fraud in financial statements.
The research aims to shed light on the role of traditional auditing in the face of financial fraud, by clarifying the knowledge bases of financial fraud, as well as determining the responsibility of auditors for providing the necessary procedures and tests to prevent misrepresentation and manipulation of financial statements.
The research relied on a three-axis questionnaire that was presented to a group of professors specialized in the field of accounting in Iraqi universities, especially the University of Baghdad and Al-Mustansiriya University, and a number of external auditors for the purpose of studying and demonstrating the role of traditional auditing and its importance in discovering financial fraud.
Among the most prominent conclusions reached by the research: There is a major and remarkable role for the traditional audit in detecting and limiting financial fraud in economic units.
American Psychological Association (APA)
كندوري، عماد محمد والخالدي، صلاح هادي محمد وكرار كريم جواد. 2022. دور التدقيق التقليدي في اكتشاف عمليات الاحتيال المالي. مجلة اقتصاديات الاعمال للبحوث التطبيقية،مج. 2، ع. 1، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-1407981
Modern Language Association (MLA)
الخالدي، صلاح هادي محمد....[و آخرون]. دور التدقيق التقليدي في اكتشاف عمليات الاحتيال المالي. مجلة اقتصاديات الاعمال للبحوث التطبيقية مج. 2، ع. 1 (2022)، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-1407981
American Medical Association (AMA)
كندوري، عماد محمد والخالدي، صلاح هادي محمد وكرار كريم جواد. دور التدقيق التقليدي في اكتشاف عمليات الاحتيال المالي. مجلة اقتصاديات الاعمال للبحوث التطبيقية. 2022. مج. 2، ع. 1، ص ص. 223-238.
https://search.emarefa.net/detail/BIM-1407981
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1407981