Abstract

THE ROLE OF STRATEGIC THINKING IN IMPROVING THE QUALITY OF AUDIT AND ITS CONTRIBUTION TO DETECTING THE RISKS OF FRAUD

Assistant teacher. Jaafar Abdel-Hussein Hilloalkabei, Prof.Safaa Ahmed muhammad Al-Ani

Volume: 10 Issue: 3 2020

Abstract:

Strategic thinking helps auditors to improve the quality of audit, which contributes to making better assessments of the risk of fraud, as the phenomenon of fraud is one of the negative phenomena that can be expressed as a social scourge and its presence in any society is evidence of its distance from adherence to the values and provisions of religion and public ethics.Therefore, many economic and accounting researches have long sought to model strategic thinking through a hierarchy of levels of strategic thinking. Therefore, the current research aims to demonstrate the contribution of strategic thinking to improving the quality of audit and its contribution to detecting the risks of fraud. The research reached a number of conclusions, the most important of which is a role for strategic thinking in improving the quality of audit, which contributes to detecting the risks of fraud. The most important recommendations were the necessity for the auditing profession to use strategic thinking because of its role in improving the quality of auditing to detect the risks of fraud.

DOI: http://doi.org/10.37648/ijrssh.v10i03.016

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