Practicing Forensic Accounting Profession in Sudan and its Role in Reducing the Phenomena of Financial Corruption (Field Study on Sample of Sudanese Business Institutions

Abstract

Abstract:- The problem of the study represented in wide spread of the phenomena of financial corruption in Sudanese business institutions, which led to numerousness of financial judicial claims and disputes in Sudanese courts which itself need forensic accounting services to help it in judging such disputes. The study basically aimed to recognize the extent of financial corruption phenomena’s spread in Sudan and its impacts on Sudanese business institutions’ performance. The study found several results, among which is that, Forensic accountant's investigation of illegal activities helps in reducing the phenomena of financial corruption, the conduct of the Forensic Accountant for legislative audit to assess internal control helps in reducing the phenomena of financial corruption. The study recommended many recommendations, among which is that, increase awareness among accountants and auditors of forensic accounting through seminars and workshops, training forensic accountants on how to prepare accounts related to forensic accounting on request.