Unit of the news center of the University of Baghdad / the media of the institute
The Dean of the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, Assistant Professor Dr. Ali Muhammad Thajeel Al-Mamouri, chaired the discussion committee for the master’s thesis for the Accounting Department in the College of Administration and Economics – University of Kufa by the student Batoul Abbas Abu Al-Joun for her thesis tagged (analyzing the psychological problems of employees as a tool for early detection of accounting fraud). The student obtained an Excellence degree.
The aim of the thesis was to provide a measure for the early detection of the tendency of individuals to manipulate and accounting fraud. This is done by applying the psychological test prepared for those assigned to receive financial receivables, measuring their suitability for that, and making it part of the internal audit and control procedures.
The thesis concludes that it is necessary to pay attention to the success of the risk management programs established and whether they have been implemented effectively in all sections of the economic units, and to benefit from cases of exceeding these plans as feedback that identifies the points that helped circumvent the controls and pass suspicious transactions related to corruption or financial fraud.
