Asian Journal of Management and Commerce
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P-ISSN: 2708-4515, E-ISSN: 2708-4523

2024, Vol. 5, Issue 2, Part B


The impact of forensic auditing on enhancing information security


Author(s): Ali Abdul Hussein Raj, Ali Hilal Union and Ameer Saheb Shaker

Abstract: The study aimed to analyze and test the effect of the consulting accountant, the investigating accountant, and the witness accountant, as dimensions of the judicial investigation, in enhancing the security of accounting information. To solve the problem of the study and achieve its objectives, it tested the consulting accountant that helps in the reliability of accounting information, the investigating accountant increases the reliability of accounting information, and the witness accountant contributes to the approval of accounting information, and the study was approved. Based on the deductive approach, the descriptive analytical approach, and the inductive approach, the study showed that the forensic accountant in all its dimensions (The consulting accountant, the investigating accountant, and the witness accountant) has a positive impact in enhancing the security of accounting information. The study recommended that the disputing parties consult the forensic accountant to better understand the dimensions of financial disputes. Ways to solve it: The parties to the financial dispute must use the services of the forensic accountant as an investigator to reveal the reliability of accounting information and the importance of the forensic accountant’s witness before the courts to decide financial disputes between the parties to the case.

Pages: 146-152 | Views: 118 | Downloads: 80

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Asian Journal of Management and Commerce
How to cite this article:
Ali Abdul Hussein Raj, Ali Hilal Union, Ameer Saheb Shaker. The impact of forensic auditing on enhancing information security. Asian J Manage Commerce 2024;5(2):146-152.
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