LocationsUNDP builds capacity of 200 Iraqi officials to detect fraud and corruption through forensic auditing.
Enhancing Fraud Detection Skills in Iraq
March 12, 2024
A cross section of the participants from the last forensic auditing training workshop with their certificates.
Photo credit: UNDP Iraq 2024)
29February 2024, Basra, Iraq - The Government of Iraq, with support from the United Nations Development Programme (UNDP), has successfully completed a series of targeted capacity-building workshops in forensic auditing.
The forensic auditing workshops started in March 2023 and have built the capacities of the Federal Boards of Supreme Audit (F/KBoSA) and the Commissions of Integrity (F/KCoI) in Baghdad and Erbil to detect fraud and corruption – as part of their critical mandate in safeguarding public funds in Iraq.
A total of eight workshops were conducted in Baghdad, Erbil, Sulaymaniyah, and Basra for some 200 participants including auditors, lawyers, and IT experts from FBoSA, KBoSA, FCoI, and KCoI – who were equipped with skills in recognising fraud, preparing comprehensive forensic audit reports, and most notably practising preventive auditing which emphasizes strengthening the internal control framework to mitigate fraud risk.
The workshops fostered a collaborative environment where peer-to-peer learning was encouraged as part of efforts to build a culture of shared understanding and joint problem-solving while addressing financial crimes across the relevant institutions in the sector.
“The workshop helped us to share practical and scientific ideas that we can deploy in our work environment to combat fraud and corruption in Iraq. Also exchanging professional experiences with colleagues from other government agencies was eye opening,” Dalal Abdul Rahman Yassin, Financial Controller, KBoSA.
The Importance of Forensic Auditing
Forensic auditing is a specialized form of auditing that focuses on investigating patterns of potential financial irregularities or fraud. Forensic auditing helps in effectively combating financial crimes. The workshops equipped participating organisations such as FBoSA, KBoSA, FCoI and KCoI with the much-needed skills to investigate these crimes collaboratively and fostered a culture of collaboration while also deepening the understanding of global standards in forensic accounting and auditing.
By arming professionals with the tools, they need to combat financial crimes effectively, the workshops enabled the participating entities and government departments to uphold their entities. Representing a significant step forward in Iraq's journey towards a more transparent and accountable financial ecosystem, laying the groundwork for a safer and more prosperous future.
“Through the workshops we have become more knowledgeable about scientific methods of detection and discovery of fraud especially Data Analytics, Digital Forensics and Cybersecurity. We would like to learn such special techniques considering the rapid developments in digitalization and the e-government rollout in Iraq,”Mr. Haitham Sabah Hussein, Director Digital Auditing, FBoSA.
UNDP’s role
This training is part of the UNDP project on; 'Strengthening the Rule of Law and Human Rights to Sustain Peace and Foster Development in Iraq,’ whose aim is to fortify the capabilities of various investigative bodies in effectively tackling complex financial crimes.
“Our financial crime programmes are building a diverse skillset of practitioners and the forensic auditing workshops stand out for their deep focus on financial analyses and how auditing can be used as a tool in fighting crimes,” said Romana Schweiger, Programme Manager of the UNDP Rule of Law/ Security Sector Reform Programme.
Through the generous funding of the US Bureau of International Narcotics and Law Enforcement Affairs (INL), the project has since 2021 supported over 700 investigating judges and prosecutors, police investigators of the Ministry of the Interior (MoI), Commission of Integrity (CoI) investigators, auditors of the FBoA and the KBoSA, as well as financial analysts of the Anti-Money Laundering & Countering Financing of Terrorism Office from Iraq’s Financial Intelligence Unit to effectively investigate and adjudicate complex financial crimes.
This is part of the wider UNDP Iraq programme on Rule of Law and Security Sector Reform which supports the Government of Iraq’s efforts to build trust and confidence between, legal entities, public finance institutions, security sector institutions, and communities. This includes ensuring institutional development and capacity building for accountability and oversight.