استثمار دور المدقق القضائي في مواجهة حالات الفساد المالي والإداري في العراق دراسة الدور والتأثير

Abstract

In the audit profession, the development process of auditors' skills and experience can be described as an important and complex process that help this profession to achieve its goals and objectives, especially in light of the waves of financial and administrative corruption, which has been sweeping companies at recent times. Therefore, the regulatory and organizational bodies (ROB) of audit profession have increased investment in the abilities of auditors as accounting and legal human capital to create the so-called (Forensic Auditors) in order to eliminate or reduce various corruption cases.The paper adopts the methodology of analytical descriptive through design a questionnaire as a main data-collection tool and analyze these data by using SPSS25 and Amos24 software as basic tools to extract the target results of our paper. The paper has reached several conclusions, the most important of which: The investment in auditors' knowledge - that adopting by ROB to build and prepare forensic auditors – have greatest affects to reducing corruption, then It comes after that the investment in auditors' fundamental and support skills and finally the investment in experience. This explains to us the interest of ROB to develop professional training courses and academic curricula in the context of an ongoing strategy to urge auditors to reduce corruption. The paper suggests several recommendations, the most important of which: necessity to conduct comprehensive reviews by ROB for building strategies of accounting and legal human capital in light of responding to academic, professional and technological developments of audit profession.