‫ﺟﺎﻣﻌﺔ اﻟﺳودان ﻟﻠﻌﻠوم واﻟﺗﻛﻧوﻟوﺟﯾﺎ‬

‫ﻛﻠﯾﺔ اﻟدراﺳﺎت اﻟﻌﻠﯾﺎ‬

‫اﻟﻣﺣﺎﺳﺑﺔ اﻟﻘﺿﺎﺋﯾﺔ ودورﻫﺎ ﻓﻲ اﻟﺣد ﻣن اﻟﻔﺳﺎد اﻟﻣﺎﻟﻲ‬

‫واﻹداري‬
‫‪Forensic Accounting and its Role in Reducing‬‬
‫‪Financial and Administrative Corruption‬‬
‫)دراﺳﺔ ﻣﯾداﻧﯾﺔ ﻟﻌﯾﻧﺔ ﻣن ﺷرﻛﺎت اﻟﻘطﺎع اﻟﺧﺎص اﻟﺳوداﻧﯾﺔ(‬
‫) ‪A Field Study of a Sample of Sudanese Private Sector‬‬
‫‪(Companies‬‬

‫رﺳﺎﻟﺔ ﻣﻘدﻣﺔ ﻟﻧﯾل درﺟﺔ دﻛﺗوراة اﻟﻔﻠﺳﻔﺔ ﻓﻲ اﻟﻣﺣﺎﺳﺑﺔ واﻟﺗﻣوﯾل‬

‫إﻋداد اﻟدارس ‪:‬‬

‫ﻣوﺳﻰ ﺑﺷﯾر ﻣﺣﻣد ﻧور‬
‫إﺷ ـراف‪:‬‬

‫د‪ .‬ﺑﺎﺑﻛر اﺑراﻫﯾم اﻟﺻدﯾق‬

‫أﺳﺗﺎذ اﻟﻣﺣﺎﺳﺑﺔ اﻟﻣﺷﺎرك‬
‫ﺟﺎﻣﻌﺔ اﻟﺳودان ﻟﻠﻌﻠوم واﻟﺗﻛﻧوﻟوﺟﯾﺎ‬

‫‪1440‬ﻫـ ‪2018 -‬م‬