The Role Of Forensic Accounting In Detecting Financial Fraud And Its Impact On External Auditing

The research aims to demonstrate the impact of judicial accounting on financial fraud operations and its impact on the external audit process. For the purpose of achieving the research objectives, 120 questionnaire forms were distributed to employees of the Supreme Judicial Council and its affiliated bodies. The research reached several conclusions, the most important of which are It was found that there is a statistically significant effect of forensic accounting on financial fraud, there is a statistically significant effect of financial fraud on external auditing, and there is a statistically significant effect of forensic accounting on external auditing.