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

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

The Role of Digital Governance in Enhancing Regulatory Performance in Iraqi Banks: An Applied Study in the Banking Sector in Baghdad Governorate

The study aims to study the role that digital governance plays in improving the performance of banking supervision, specifically Iraqi banks, in addition to identifying the supervisory work that banks perform on their business mechanism in the Iraqi environment. The research sample was represented by the Bank of Baghdad - Al-Rafidain Bank - the Iraqi Middle East Investment Bank - where the number of questionnaires distributed to banks reached (300) questionnaires, and we obtained (124) questionnaires only valid for statistical analysis, and thus, the response rate is (41%) of respondents. Total questionnaires sent to them via their email The study also recommends encouraging work with the principles of digital bank governance as the most important components of the immunity system in banks in terms of fighting corruption, achieving financial health and safety, and thus strengthening the principles of oversight

The Role of Governance Mechanisms in Enhancing Internal Audit: A Field Study in the Municipalities of Salah al-Din Province, Iraq

The aim of this study is to identify the role played by the application of the principles of governance in enhancing internal auditing. The field study was conducted on a sample of municipalities in Salah al-Din Governorate, the total number of which is seventeen municipalities.  We have divided the research into five chapters, and the research followed the descriptive approach, and the questionnaire tool was relied upon to collect the required data in the field study. Among the most important results reached are: There is a relationship between the principle of participation in good governance and the promotion of internal audit work, because the level of statistical significance is equal to 0.000, which is less than 0.05. There is a relationship between the application of the evaluation principle and the enhancement of internal auditing, because the level of statistical significance is equal to 0.000, which is less than 0.05. There is a relationship between applying the principle of accountability and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05. There is a relationship between the principle of effectiveness and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05. There is a relationship between applying the principle of transparency and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05. There is a relationship between applying the principle of effectiveness and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05. The research included the following key words: principles of governance, internal auditing, and the municipal sector