The role of forensic accounting in reducing financial and administrative corruption

Abstract

Countries are keen to combat financial and administrative corruption because it constitutes a serious scourge in all fields of security, economy and development and leads to their collapse, which causes the country’s progress to be hindered, its wealth to be plundered and the movement of construction, progress and economic prosperity to be prevented, in addition to the spread of this phenomenon causing the obstruction of the state’s development path and the failure to achieve the goals it seeks in its work.Financial and administrative corruption has long-standing roots in Iraqi society. It permeates the infrastructure of the state, society, the civil service, and the pattern of social relations, slowing down the development of society and economic progress. Therefore, the Iraqi government must strengthen its capabilities by activating the role of transparency, issuing laws, and implementing them on the ground.In order to identify the causes of corruption and address them according to the law, and to build a sound and healthy society free from social ills, and to restore things to their correct state and keep pace with the progress of countries in all aspects, it is noted that the majority of those causes were in reality financial causes resulting from accounting violations.This prompted the authorities responsible for preparing these studies and examinations to recommend the importance of discussing and analyzing development trends in many related fields, including transparency and disclosure of financial and non-financial information.It adopts a set of high-level accounting standards that align with the interests of shareholders and other stakeholders, enhancing their ability to make sound economic decisions regarding the future of their investments and the continuation of their activities within organizations.