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The Role of Internal Control in Enhancing the Forensic Accounting and Preventing the Fraud

  • Ahmad Yahia Mustafa Alastal,
  • Shafeeq Ahmed Ali,
  • Mohammed Allaymoun

摘要

This study explores the role of internal control in enhancing the forensic accounting and prevent the fraud. Forensic accounting has gained significance as a critical discipline within the accounting field, holding considerable value for business organizations. This study provides an overview of internal control and the importance of it inside the organization, the forensic accounting, and the relationship between them. It also highlights previous studies on the role the role of internal control in enhancing the forensic accounting. The study concludes that, the alignment between internal control and forensic accounting shows the importance of internal control to prevent the fraud, and it’s an essential part inside the organization which the forensic accounting examines in any fraud cases which may happened in the organization.