Faculty of Administration and Economics / University of Kerbala has discussed the M.A thesis which is entitled “The role of the leadership personality and professional competence of the internal auditor in reducing fraud in financial statements.”
The thesis, submitted by Ali Shaker Mahmoud, aims at demonstrating the role of leadership personality and the professional competence of internal auditor in reducing fraud in financial statements in organizations.
The researcher indicates that there is an impact of leadership personality of the internal auditor on the detection and limitation of fraud in financial statements, as well as the impact of the scientific and professional competence of the internal auditor on detecting and limiting fraud in financial statements.
