THE ROLE OF INTERNAL AUDITT IN DETECTING CASES OF FRAUDAND FRAUD AND ITS IMPACT ON ACCOUNTABILITY

Abstract

The study aims to check and evaluate the efficiency and effectiveness of the means of financial and accounting control followed by the economic unit, and to ensure the availability of sufficient protection for the assets of the economic unit against theft, embezzlement and extravagance, and to verify the possibility of relying on the accounting and statistical data fixed in the books and records of the economic unit and to evaluate performance at the level of responsibility centers. The search is based on the temporal limits of the duration of data collection related to the scientific aspect of the study in a group of governmental economic units surveyed during the year 2020. The directors of departments and divisions were distributed in the surveyed governmental units, and a sample was selected from the governmental units present in Iraq - Muthanna Governorate / Financial Supervision Bureau and the Integrity Commission As for the study population and its sample, the governmental economic units located in Iraq - Al-Muthanna Governorate were chosen as a study society, and the Financial Supervision Bureau and the Integrity Commission were chosen as a random sample representing that society. The beneficiaries of the study are audittors in the field of accounts, especially external audittors, owners of economic units, owners and shareholders, in addition to senior management. The study relies on the use of the analytical descriptive approach because it is one of the most used approaches in the studies of social phenomena, with the aim of reaching logical results that support the hypotheses contained in the study. The study uses secondary sources and primary sources in the study. (Master, Ph.D.) With regard to primary sources, the researcher prepares and designs a questionnaire for the purpose of the study, processing and analyzing it through the Spss program, statistical analysis, and conducting appropriate and necessary statistical tests for the subject of the research. And cases of fraud, fraud and accountability. The study reached a set of recommendations, the most important of which is the strengthening of internal governance in the economic unit by clearly defining the terms of reference of internal auditt and defining responsibilities related to internal auditt, and developing the internal audit.