تفعيل المحاسبة القضائية في الجهات التحقيقية للحد من الفساد المالي والاداري في مؤسسات القطاع العام

Activating forensic accounting investigative bodies to reduce financial and administrative corruption in public sector institutions

The objective of research at finding out the origins of forensic accounting and the services provided by the forensic accountant, in addition to a number of important topics for this profession which have assumed an important position in developed societies. In addition, the importance of forensic accounting and its advantages, which enhances the effectiveness of the work of investigators, specifically the Integrity Commission, clarifies the relationship between forensic accounting and fraudulent activities that are part of the phenomenon of corruption, as well as measuring the effect of activating forensic accountability to reduce financial corruption And administrative.

To achieve the research objectives, the analytical descriptive approach was followed to suit the subject of the research and a 42-paragraph questionnaire was designed as a data collection tool.

In order to test the hypotheses of the research: A set of statistical measures were used to analyze the data and arrive at the results such as T-test, correlation, correlation, etc., using the two statistical programs (spss v25, smart pls v3.2).

The Research findings : that the expansion of cases of corruption, both administrative and financial, calls for attention to forensic accountability and the amendment of the legislation relating to the work of the Integrity Commission.

The most important recommendations reached by the research: activating the forensic  accountability in the Integrity Commission as the most important investigative bodies competent administrative and financial corruption issues through the amendment of the procedures for receipt and investigation of allegations of corruption. , The appointment of a forensic accountant in the Iraqi courts for justice and accuracy in the judgment, especially in cases of financial and accounting nature.