دور اجراءات مراقب الحسابات في الكشف عن عمليات الاحتيال المالي دراسة استطلاعية لأراء عينة من مراقبي الحسابات في العراق

Abstract

Abstract By studying the role of procedures the auditor in the detection of financial fraud can be seen clearly having a significant correlation between the axes of the study, which support the hypotheses of the study on the existence of a correlation significant at the level of all the dimensions of the study, as well as by estimating the regression equation that if increased or improved efficiency measures The auditor one unit, the financial fraud will be reduced by 0.099 units, and that it has increased measures to reduce fraud by one unit, the financial fraud will be reduced by 0.638 units. Finally, the results of the regression analysis to prove the hypothesis of the moral influence of the efficiency measures procedures the auditor.