Ways To Activate Forensic Auditing In The Iraqi Work Environment Analytical and Theoretical Study

Several attempts have been made in the area of auditing, including the attempts to link the audit to the law, on the one hand, and the needs of the judiciary on the other. Hence, calls have been made in a number of developed countries about the need for forensic auditing services. Which are carried out by official government agencies or the offices of auditors and accountants in the private sector. The results of the judicial review are reports that guide judges in passing judgment on the conflicting parties on financial issues. The problem of research has emerged from the fact that judicial review requires a range of expertise because it covers a large area of specialization, including investigations, supporting forensic proceedings, and settling disputes. This requires that the forensic auditor have auditory knowledge and that he should have a good concept on legal procedures and methods of investigation. To achieve the goal of the research was divided into three topics addressed the first statement of the nature of judicial review, while the second dealt with the procedures and stages of judicial review and the third has identified ways to activate judicial scrutiny in the Iraqi work environment. .