The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession

Abstract

The research aims to investigate the role of forensic auditing in enhancing ethical compliance in the accounting and auditing profession, especially considering that auditing is fundamentally based on honesty, integrity, and transparency, and requires professional conscience free from bias, personal opinions, and favoritism. A descriptive approach was adopted to study the phenomenon, and a survey was used to collect data from the field of study. The research included a sample of employees from government banks in Karbala province. Given the importance of the auditor's role and ethical commitment, as well as the significance of forensic auditing and its revelation of important facts to relevant parties, the following key findings were reached:

• There is a statistically significant relationship between practicing forensic auditing and working objectively among professionals in the accounting and auditing profession.
• There is a statistically significant relationship between practicing forensic auditing and adhering to absolute confidentiality among professionals in the accounting and auditing profession.
• There is a statistically significant relationship between practicing forensic auditing and working efficiently among professionals in the accounting and auditing profession.
• There is a statistically significant relationship between practicing forensic auditing and the integrity of professionals in the accounting and auditing profession.
• There is a statistically significant relationship between practicing forensic auditing and compliance with all auditing laws among professionals in the accounting and auditing profession.