مدى جاهزية البيئة الفلسطينية لتطبيق متطلبات المحاسبة القضائية

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Date
2018-12-08
Authors
محمد, خالديه
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Publisher
ِAn-Najah National University
Abstract
This study aimed to identify the readiness of the Palestinian environment to implement the requirements of forensic accounting both scientifically and practically in the field of fraud control, criminology and in the areas of investigation procedures accompanied by law science. in depth analysis of information technology, communications as well as financial sciences and accountingskills . To achieve the objectives of the study answer its questions, the researcher used the descriptive and analytical approach through using an intensive revision for literature review and then developing a questionnaire to collect the required information, and then the research verified and validated the questionnaire of the study. The research population consists of the university curriculum developers, auditors, and regulatory bodies, including the Palestinian Association of Certified Public Accountants and the Palestinian Monetary Authority. In this study, the questionnaire was used by means of a comprehensive survey method. The sample consisted of (102) respondents. The researcher revealed a number of results, the most important of which were the existence of a high degree of readiness of the Palestinian environment to implement the judicial and practical accounting requirements in the fields offinancial sciences andaccounting skills andcommunication and criminology and investigation procedures, and fraud control, law science, information technology. In the light of the results of the study, the researcher recommended providing auditors with the knowledge and know-how in the latest methods of investigation and financial investigation, and strengthening their capabilities and ability to distinguish indicators of fraud, manipulation and misrepresentation of the financial records and lists of the organization, and develop their skills and competencies in the field of good understanding of Fraudulent accounting methods, and enhance the abilities and competencies of auditors in the area of risk management, fraud and fraud control, and familiarity with the necessary procedures related to field investigations Legal, and develop the skills and competencies in providing testimony in court.
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المحاسبة القضائية
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