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Arab Journal of Administration المجلة العربية للإدارة

Abstract

Accounting Literature has Included many of the concepts and definitions for the meaning of accounting and its subsidiaries and thus it represents one of the areas of human knowledge that has developed historically on the basis of the emergence of the need for this development has developed ideas and areas of their own gradually to keep up with changes in the business environment from one era to another, and the forensic accounting is one of the modern concepts in the fields of accounting knowledge, it is professionally and academically an area at the same time there is a need to it to increase the activities of financial, commercial , economic fraud, it's different about the concept and scope of work for the external auditing , it's more comprehensive and more accurate and deeper , so dubbed by some the designation " forensic Accounting is for Difficult Tasks .so that , research focused on the statement of the mechanism of action forensic accounting under the competition and prevent monopoly economic Iraqi law No. (14 ) for the year 2010 and what are the expected effects of that relationship , especially with regard to enhancing transparency in the financial statements are and the impact that the private economy that State in particular and focused Find also a statement of the mechanism of action forensic accounting and investigative operations with respect to competition and prevent monopoly in the economic developed countries in this specialization , such as America, Canada , and what are the ways of activating this experiment in Arab countries. The research has included a range of findings and recommendations presented in the body of researchers, in their research

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