Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq


  • Samer H. Alssabagh Accounting Department, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil- Kurdistan Region, F. R. Iraq



Fraud Risk Factors, Audit Program Plan, Kurdistan Region/Iraq


This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures. The perceptions of both international and local external auditors in the Kurdistan Region, Iraq, were investigated. In general, it was found that the respondents were more interested in assessing fraud risk factors related to misappropriation of assets (84.61%) compared with those related to fraudulent financial reporting (75.43%). Stepwise regression analysis indicates a positive and significant effect of each fraud risk factor related to fraudulent financial reporting that resulted from incentives or pressures and attitudes or rationalization, and the fraud risk factors related to the misappropriation of assets that resulted from attitudes or rationalization on the nature, timing, and extent of the planned audit procedures. However, other fraud risk factors in the study model did not show a significant effect on the audit program plan. The findings of this paper contribute to the existing literature in the area of fraud risk assessment and its effect on planning audit programs in eastern developing countries such as the Kurdistan Region, Iraq.


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Author Biography

  • Samer H. Alssabagh, Accounting Department, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil- Kurdistan Region, F. R. Iraq

    Samer H. Alssabagh was born in Damascus/Syria. He holds a Ph.D. in auditing -with excellent grade- from Damascus University. He is also a certified public accountant (SCPA) since 2010.

    Dr. Samer is a lecturer at Tishk International University (TIU) since 2018. Previously, he worked as lecturer at Damascus University / Accounting Department, and an audit manager at PwC-Middle East, with more than thirteen years of professional experience in auditing, accountancy and advisory services.


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How to Cite

Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq. (2020). UKH Journal of Social Sciences, 4(2), 9-19.

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