UNDP-Backed Forensic Auditing Workshops Equip Officials to Combat Financial Crimes

Strengthening the Rule of Law and Human Rights in Iraq

In a significant step towards strengthening the rule of law and human rights in 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 eight-workshop program aimed to enhance 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.

Equipping Officials with Forensic Auditing Skills

The workshops, which concluded on February 29, 2024, in Basra, brought together some 200 participants, including auditors, lawyers, and IT experts from various government agencies. The training sessions focused on:

• Recognizing fraud
• Preparing comprehensive forensic audit reports
• Practicing preventive auditing, which emphasizes strengthening internal control frameworks to mitigate fraud risk

Collaborative Environment for Learning

The workshops fostered a collaborative environment where peer–peer learning was encouraged, promoting a culture of shared understanding and joint problem-solving among participants. “The workshop helped us share practical and scientific ideas that we can deploy in our work environment to combat fraud and corruption in Iraq,” said Dalal Abdul Rahman Yassin, Financial Controller at KBoSA.

Forensic Auditing: A Specialized Form of Auditing

Forensic auditing is a specialized form of auditing that focuses on investigating patterns of potential financial irregularities or fraud. The workshops equipped participating organizations with the skills to investigate these crimes collaboratively, deepening their understanding of global standards in forensic accounting and auditing.

UNDP Project: Strengthening the Rule of Law and Human Rights

The training program was part of the UNDP project “Strengthening the Rule of Law and Human Rights to Sustain Peace and Foster Development in Iraq,” which aims to fortify the capabilities of various investigative bodies in tackling complex financial crimes. The project has received generous funding from the US Bureau of International Narcotics and Law Enforcement Affairs (INL) since 2021.

Positive Impact

Romana Schweiger, Programme Manager of the UNDP Rule of Law/Security Sector Reform Programme, praised the forensic auditing workshops for their focus on financial analyses and auditing as a tool in fighting crimes. “Our financial crime programs are building a diverse skillset of practitioners,” she said.

The project has supported over 700 investigating judges, prosecutors, police investigators, auditors, and financial analysts from various Iraqi institutions to effectively investigate and adjudicate complex financial crimes. The UNDP Iraq programme on Rule of Law and Security Sector Reform aims to support the Government of Iraq’s efforts to build trust and confidence between legal entities, public finance institutions, security sector institutions, and communities.

Conclusion

With the completion of the forensic auditing workshops, officials in Iraq are now better equipped to combat financial crimes and ensure transparency and accountability in government transactions.