Employing Forensic Accounting Techniques to Reduce Accounting Fraud Practices in Iraqi Government Units

Abstract: The study seeks to achieve its goal in shedding light on Forensic accounting techniques to reduce accounting fraud practices that occur in Iraqi government units, as the study problem is the weakness of the control system applied in those units and its inability to detect cases of manipulation and fraud, whether in the financial or administrative aspect. The study was based on the hypothesis that there is a statistically significant correlation between the variables of applying Forensic accounting techniques and the variables of reducing accounting fraud. Hence, this study came to address the mechanism of applying Forensic accounting techniques within a comprehensive framework in an attempt to search for the effect and the relationship between it and improving the accounting system applied in Iraqi government units. Keywords: Forensic accounting, accounting fraud, Forensic accounting techniques. Title: Employing Forensic Accounting Techniques to Reduce Accounting Fraud Practices in Iraqi Government Units Author: Maitham Naama Obaid Al Abdaly, Thamir Salih Edan, Farqad Mohammed Bakr Al Saadi International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) ISSN 2349-7807 Vol. 10, Issue 3, July 2023 - September 2023 Page No: 84-99 Paper Publications Website: www.paperpublications.org Published Date: 17-August-2023 DOI: https://doi.org/10.5281/zenodo.8255847 Paper Download Link (Source) https://www.paperpublications.org/upload/book/Employing%20Forensic%20Accounting-17082023-4.pdfInternational Journal of Recent Research in Commerce Economics and Management (IJRRCEM), ISSN 2349-7807, Paper Publications, Website: www.paperpublications.or