اهمية المحاسبة القضائية في كشف المخالفات المالية وتحديد المسئولية عنها دراسة حالة في احدى المحاكم العراقية

The research aims to explain on forensic accounting as branch of the branches of new accounting and explain the role of forensic accounting in detecting fraud after that this phenomenon has become wades and financial and administrative corruption plead phenomena in state institutions and dangerous economic effects for this phenomenon and the research explains the most important qualifications of forensically accountant and working mechanisms and fields that can be applied forensics accounting in it and the need of the Iraqi courts to it and other state institutions after difficult to reduce it because of the multiplicity of its forms.