Article citationsMore>>

Al-Khasawneh, R. (2022). Challenges Facing External Auditor While Auditing Banking Accounting Systems in the Light of the Use of Digital Technologies of Fourth Industrial Revolution in Jordan. American Journal of Industrial and Business Management, 12, 672-698.
https://doi.org/10.4236/ajibm.2022.124035

has been cited by the following article:

• TITLE: Forensic Accounting: The Case of Saudi Arabia

  AUTHORS: Ali Faya Al Hassan

  KEYWORDS: Forensic Accounting, External Auditor, Economic Crime, Fraud Management, Financial Misconduct, Saudi Arabia

  JOURNAL NAME: Open Journal of Accounting, Vol.13 No.3, July 25, 2024

  ABSTRACT: In this work, forensic accounting and fraud management strategies in Saudi Arabia are examined based on the information obtained by administering 120 questionnaires to the industry professionals representing an electricity company, a cement company, and a telecommunications company, as well as the academics from the accounting and the law department of King Khalid University. The obtained results indicate a significant difference in the duties performed by external financial auditors and forensic accountants. However, in both cases, effective tools are needed for uncovering fraudulent practices, including asset misappropriation and insider transactions.