Fraud detection and manipulation of financial statements by applying the principles of governance

Abstract

The aim of the research is to identify the effect of applying governance principles in detecting fraud and manipulation in the preparation of financial statements in Iraqi commercial banks. The descriptive approach was used to analyze the data. A questionnaire was prepared to collect data by distributing (85) valid questionnaires electronically to the research sample for statistical analysis consisting of a random sample of workers in Iraqi commercial banks. After conducting the analysis using statistical analysis packages (SPSS-25), the practical results of the research showed a positive and statistically significant effect at the significance level (0.05) for all variables. The study concluded that Iraqi commercial banks are committed to applying the rules and principles of governance in accordance with the international organizations and the basic rules set by the Central Bank of Iraq to reduce manipulation and fraud of financial statements.The aim of the research is to identify the effect of applying governance principles in detecting fraud and manipulation in the preparation of financial statements in Iraqi commercial banks.هدف البحث التعرف على أثر تطبيق مبادئ الحوكمة في كشف الاحتيال والتلاعب في إعداد القوائم المالية في المصارف التجارية العراقية.