دور التدقيق التقليدي في اكتشاف عمليات الاحتيال المالي

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.