The Role of the Forensic Accountant Before the Civil Judiciary

Abstract

This study aims to investigate the importance of forensic accounting in resolving civil disputes of a financial nature fairly before the civil judiciary. The study adopted the descriptive and analytical approach in presenting and analyzing data and drawing conclusions, in order to demonstrate the importance of the role of forensic accounting in combating fraud and deception and achieving justice in society. In light of these results, some conclusions were drawn, the most important of which was the importance of the role that forensic accounting plays in supporting judicial investigations and judges’ rulings. Based on these results, we came up with several suggestions and recommendations to determine its status and role in resolving civil disputes of a financial nature fairly, and the extent to which its requirements are available and ways to develop it, as a contribution from us to developing the status and importance of this vital field in Libya.