Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption (An Applied Study in The Federal Board of Supreme Audit) | ||
| Accounting and Financial Studies Journal | ||
| Article 1, Volume 9, Issue 27, June 2014, Pages 144-171 | ||
| Abstract | ||
| Is hardly day expire without hearing the news either Abuse Management the accounting standards or the existence of serious misstatements by some auditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financial results. Such acts raise questioning about the role that should be played by the auditors, prompting agencies responsible for setting auditing standards to take To throw increasingly responsibility on the auditors in order to interest risks fraud The Risks of Fraud in their review of the financial statements. also The Public Company Accounting Oversight Board in the U.S. called about the need of owning the Certified Public Accountants those who audits for powerful skills in the field of Certified fraud examination, but these requirements raises a new question, namely! From Where we will bring those auditors who have the skills of fraud examination ،This research on the a model application to the work of the legal examiner in the Office of the Federal Financial Supervisory being the supreme audit functions of the fight against fraud and corruption institution to maintain the misuse of public money and waste disposal was built. | ||
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