The role of the ethical rules of the profession in support of audit procedures for detecting financial fraud -An exploratory study of the views of a sample of auditors in the province of Salah al-Din


Abstract The audit job is governed by certain behaviors, rules and ethics. This job originated in an environment that has economic activities with high degree of complication. Since the organization management has to provide financial information to help stakeholders and other parties to make their own decisions, it must be honest and able to the adoption by them, so the audit work is the key factor which govern and control over the truth of these properties (credibility and reliability). In the light of the growing of financial fraud phenomenon in most organizations, it was necessary to increase the responsibility of the auditor to stand against these cases and work on detection in order to reduce them and their impact. The study found that procedures of detecting financial fraud has significant correlation with significant level 0.01 with all the paragraphs of the study except with confidentiality , objectivity and authorities , and the ethical rules have significant correlation with significant level 0.01 with all paragraphs of the study, except the authorities and recycling. Finally it became clear from the results that when ethical rules increased by one unit, the procedures for detecting fraud will increase by 0.502 units.