سبل تفعيل التدقيق القضائي في بيئة العمل العراقية : دراسة تحليلية نظرية

Other Title(s)

Ways to activate forensic auditing in the Iraqi work environment : analytical and theoretical study

Author

الليلة، تغريد سالم محمود

Source

مجلة تنمية الرافدين

Issue

Vol. 37, Issue 120 (31 Dec. 2018), pp.29-47, 19 p.

Publisher

University of Mosul College of Administration and Economic

Publication Date

2018-12-31

Country of Publication

Iraq

No. of Pages

19

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

Several attempts have been made in the area of auditing, including the attempts to link the audit to the law, on the one hand, and the needs of the judiciary on the other.

Hence, calls have been made in a number of developed countries about the need for forensic auditing services.

Which are carried out by official government agencies or the offices of auditors and accountants in the private sector.

The results of the judicial review are reports that guide judges in passing judgment on the conflicting parties on financial issues.

The problem of research has emerged from the fact that judicial review requires a range of expertise because it covers a large area of specialization, including investigations, supporting forensic proceedings, and settling disputes.

This requires that the forensic auditor have auditory knowledge and that he should have a good concept on legal procedures and methods of investigation.

To achieve the goal of the research was divided into three topics addressed the first statement of the nature of judicial review, while the second dealt with the procedures and stages of judicial review and the third has identified ways to activate judicial scrutiny in the Iraqi work environment.

American Psychological Association (APA)

الليلة، تغريد سالم محمود. 2018. سبل تفعيل التدقيق القضائي في بيئة العمل العراقية : دراسة تحليلية نظرية. مجلة تنمية الرافدين،مج. 37، ع. 120، ص ص. 29-47.
https://search.emarefa.net/detail/BIM-890781

Modern Language Association (MLA)

الليلة، تغريد سالم محمود. سبل تفعيل التدقيق القضائي في بيئة العمل العراقية : دراسة تحليلية نظرية. مجلة تنمية الرافدين مج. 37، ع. 120 (2018)، ص ص. 29-47.
https://search.emarefa.net/detail/BIM-890781

American Medical Association (AMA)

الليلة، تغريد سالم محمود. سبل تفعيل التدقيق القضائي في بيئة العمل العراقية : دراسة تحليلية نظرية. مجلة تنمية الرافدين. 2018. مج. 37، ع. 120، ص ص. 29-47.
https://search.emarefa.net/detail/BIM-890781

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 47

Record ID

BIM-890781