The role of forensic accounting strategies in reducing financial and administrative corruption cases.

Abstract

After science overlapped with the cases of corruption and financial fraud witnessed by most countries of the world, studies began to unite to create dual professional disciplines. One of the most important of these unions is the union of law with accounting to produce the concept of forensic accounting to increase powers to move forward in detecting corruption and fraud In this paper, we discussed many issues such as the nature of financial and administrative fraud, the importance of forensic accounting, extent to which it affects public confidence mainly, types of financial fraud, and the most important factors affect it, in addition to a theoretical clarification, framework of forensic accounting and the main role to reducing financial and administrative fraud Because Auditing Accounting methods powerfull detecting fraud, it was necessary to have techniques and strategies to reduce cases of financial and administrative corruption by reviewing the most important global experiences, the importance of this paper can be presented as a scientific study that examines the possibility of using forensic accounting as an effective tool to reduce cases of financial and administrative corruption.