The Saudi Organization for Chartered and Professional Accountants issued the book “detecting accounting fraud”, an educational book published in Arabic by the organization to raise awareness of the world's biggest financial issue, accounting fraud, which has led to the downfall of many companies and institutions and reduced confidence in markets and financial statements.
The book "Detecting Accounting Fraud" is an educational book that guides accountants on how to uncover manipulation of financial statements. It addresses four important sections: guiding accountants on methods to help them detect fictitious financial reports, explaining the characteristics of fictitious financial statements and describing the fraud scheme, analyzing the ethical collapse that leads to fraud and the three ethical theories, and finally, the book presents real case studies of companies that committed fraud or accounting falsification.
This book is part of the Organization's efforts to support and empower the profession, enabling it to fulfill its desired role in the nation and its economy and achieve its aspirations.