This paper aims to identify the effect of forensic accounting techniques in detecting (and preventing) corruption and fraud and identify the skills that required for Forensic Accountants in detection and combating the practices of corruption and financial fraud. To achieve the objectives of the study was developed questionnaire included (22 questions) distributed on 63 professionals accounting (external auditors) in the Kurdistan Region Iraq, The researchers reached a number of conclusions after analyzing questionnaire's questions. The most important of these conclusions is that the Using Forensic

The contemporary working environment is characterized by intense competition and uncertainty and human capital is one of the most important elements that contribute to the success and continuation of any economic unit working in this type of environment, so the subject of measurement and disclosure of human capital is an important and necessary topic, and  in response to the above, this research aims to show the problems in  (IAS, IFRS)  with regard to measurement and disclosure of human  capital, and to achieve the goal of research a questionnaire was developed that included  (12)questions distributed  to  a sample of the 65 specialized academics in the Kurdistan region of Iraq, from which 55questionnaires  were recovered,  To reach a set of conclusions through which  the researcher set of conclusions, the most important of which is the lack of an international accounting  standard    (IAS,IFRS)that clearly and explicitly addresses the means and methods of measuring human capital and how to disclose them in financial statements as the researcher made a set of recommendations including the need to issue standards specializes in measuring and disclosing human capital in order to make financial statements  more credible and reliable and provide useful information in the decision-making process.

This paper aims to explore the importance and the role of forensic accounting practices in detecting (and preventing) corruption and fraud; and to identify the factors that hinder the adoption of forensic accounting practices in Kurdistan Region, Iraq. To achieve the objectives of the study was developed questionnaire included (24 questions) distributed on 47 academic professionals in the Kurdistan Region Iraq, the researchers reached a number of conclusions after analyzing questionnaire's questions. The most important of these conclusions There is a role Forensic Accounting in combating fraud and financial corruption in the Kurdistan Region and there are many factors that hinder the application of