Asaad Mohammed Ali Wahhab ALwad, Hiyder Jameel Ahmed Al Geburi

Abstract

The research aims to highlight the role of the forensic accountant and draw the attention of the Integrity Commission to the importance of the forensic accountant to assist the investigative and forensic authorities. To achieve the objectives of the research was followed descriptive approach to the nature of the subject of the research was designed a questionnaire from 28 paragraphs as a tool to collect data. The authors concluded that forensic accountants should be familiar with concepts, procedures and legal rules, and be able to determine the form and legal substance when dealing with an issue. They usually require forensic engagements, analysis, interpretation, summary and presentation of complex issues of financial and business issues in a well understood and supported manner. The most important recommendation to the researchers is: The forensic accountant must continue to develop his managerial skills through specialized courses to be knowledgeable and skilled in the interpretation and understanding of laws and legal rules in order to determine the appropriate legal basis for the case before him.