The Role of Judicial Audit Procedures in Confronting Financial Corruption in Economic Units

A Survey Study of Auditors in the Kurdistan Region/Iraq

Abstract

 This research aims to explain the role of judicial audit procedures in confronting financial corruption in economic units from the point of view of a sample of auditors, highlighting the importance of judicial auditing, and identifying the role that judicial auditors play in reducing financial corruption. Therefore, the importance of the study lies in its being an objective study that examines that judicial audit procedures contribute to confronting financial corruption and thus highlighting the role of the judicial auditor in particular in the courts. The researcher prepared a questionnaire (questionnaire) according to a five-point Likert scale (completely agree - agree - neutral - disagree - completely disagree) and by benefiting from some previous studies in the field of their research. The questionnaire consisted of (24) questions directed to a sample of auditors in Kurdistan Region / Iraq, and after conducting statistical analysis, the researcher reached a set of conclusions, The most important of which is the presence of a positive and above-average moral correlation between the two variables (the skills and knowledge present in judicial auditing) and (the methods and activities practiced by judicial auditing) and the reduction of financial corruption. This is supported by the overall correlation coefficient value of (.512) and ( .646), respectively, at a significance level of (0.01), and the probability value reached (0.000), One of the most important recommendations is to provide specialized judicial auditors who have comprehensive knowledge of accounting, auditing, and investigative skills in light of legal knowledge, to be experts or consultants who contribute to supporting lawsuits, assisting judges in establishing the truth, achieving justice, and discovering cases of fraud and corruption.