المحاسبة الجنائية

Abstract EN

Forensic accounting is a means of auditing and auditing accounting restrictions on the basis of a lawsuit to investigate the loss owners' of financial rights.

Consequential to forensic accounting, it must prove the validity and size of the financial right or otherwise prove it as a malicious claim.

The results stated that the concept of forensic accounting came as a means of assisting the judiciary in detecting fraud and anti corruption.

In addition, forensic accounting is based on the rule of doubt, as well as the need of experience in accounting.

The simplest methods of forensic accounting is to follow the steps to apply the accounting entries' process to detect fraud before the completion of the occurrence, and the most difficult method is to review every accounting entry was made during the year.

Taking into consideration that the source of corruption may be administrative or financial or economic or legal.