The Role of the Leadership personality and Professional efficiency of the Internal Auditor in Reducing Fraud in the financial statements

Presented to

 The Council of the College of Administration and

 Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting 

By

Ali Shaker Mahmoud Mohammad Haddad

Supervised by

The Professor

Dr. Asaad Mohammad Ali Al-Awwad

The research aims to clarify the role of the leadership personality and the professional efficiency of the internal auditor in reducing fraud and fraud in the financial statements (FFS) of organizations, by knowing the degree of availability of both of the leadership traits and the degree professional efficiency of the internal auditor and their relationship in detecting FFS, as well as by enabling senior managements to select internal auditors with such characteristics to detect and reduce FFS. To achieve this goal, a questionnaire form prepared and distributed by the researcher and was relied on, in which comprehensive questions were placed according to the objectives and hypotheses of the study. The researcher used two methods which are the inductive and the deductive method. The deductive method was relied on in enrichment of the Theoretical aspect of the study by the books, journals, studies, and theses. The inductive method was relied on in the practical aspect of the study, and was done by a questionnaire distributed to a sample of specialists. The research reached many conclusions, the most important of which is that there is an impact of the leadership personality of the internal auditor on detection and limiting fraud and fraud in financial statements, and there is an impact of the scientific and professional efficiency of the internal auditor on detecting and reducing fraud in financial statement.