Abstract:
The financial corruption represents the biggest danger facing societies in general and the
financial meltdowns of some of the companies increased the spread of this phenomenon which
has a negative impact on the confidence of the financial report.The aim of this study is to explore
the role a forensic accountant can play in the fight against financial misstatements by applying
his investigative skills and providing litigation support service. The data has been collected
through a well-structured questionnaire is designed and will be distributed to a randomly chosen
sample of who working in the accounting field. Descriptive and inferential statistics were used to
generalize the results and conclude the findings. The results suggest that forensic accounting
contributes to the availability of reliable financial reports. Also shows the application of forensic
accounting in Sudan provides a transparent increase the value of corporate financial reports.
Application of forensic accounting adds value to the company through securing and protecting
owners' interest against fraud and financial fraud.
