Proposed audit program to reduce fraud and strengthen the role of corporate governance Applied research in (in the local environment of auditors(

Abstract

The research aims to identify the theoretical framework of the position of the external auditor and those responsible for the governance of fraud and corporate governance. And prepare a proposal for an audit program based on international auditing standards to detect fraud in financial statements and strengthen corporate governance. The research found the most important conclusion is that there is no audit program based on international auditing standards to detect the fundamental errors resulting from fraud and to achieve corporate governance in economic units. The International Audit Standards set out a set of contacts between the external auditor and those responsible for governance to detect fraud in the financial statements. One of the most important recommendations is the need for the program to adopt an audit based on international auditing standards proposed by the researcher to detect the material errors resulting from fraud and to achieve corporate governance in economic units. And activating the communication group between the external auditor and those responsible for governance aimed at detecting fraud in the financial statements