Forensic Accounting and its Role in Mitigating Financial Corruption Practices (An Application to North Kordofan State - Ministry of Finance - Sudan)

Abstract

This study aimed to demonstrate the impact of applying forensic accounting components in combating financial corruption practices, and to identify the key academic and practical qualifications required of a forensic accountant to detect corruption. Additionally, it analyzed the dimensions of forensic accounting and the role of professional organizations regulating its practice. To achieve these objectives, the study adopted the descriptive-analytical approach. A questionnaire was designed as the primary data collection tool, and the data were subsequently analyzed using the Statistical Package for the Social Sciences (SPSS). The study tested a main hypothesis stating: "There is a statistically significant relationship between the application of forensic accounting and the mitigation of financial corruption."

The study yielded several key findings, most notably: forensic accounting provides analytical information that effectively contributes to mitigating financial corruption. The findings also revealed a weakness in advanced and continuous education and training within forensic accounting specializations, as well as an insufficient familiarity among some accountants and auditors regarding financial and commercial legislation, laws, and bookkeeping systems. Based on these results, the study recommended the necessity of developing accounting curricula within the Sudanese context to prepare qualified forensic accountants, equipping them with legal knowledge, investigation and auditing skills in accordance with international standards, while emphasizing that professionals in this field must possess outstanding expertise in computer and internet applications, as well as relevant legal legislation.