Abstract

This research aims to examine the role of intelligent accounting auditing in enhancing financial fraud prevention by analyzing the relationship between intelligent auditing as an independent variable and financial fraud as a dependent variable. The study is grounded in three main theoretical frameworks: The Fraud Triangle Model, which explains the psychological and organizational motivations behind fraud; Agency Theory, which analyzes the relationship between owners and management within the context of financial oversight; and Governance Theory, which provides a framework for designing effective control mechanisms to reduce the risk of fraud. The study was conducted on a field sample of five Iraqi private companies operating in various sectors: Al-Hadhara Al-Arabiya Company, Baraem Al-Zaytoun Company, Makwar General Contracting Company, Amarsin Engineering Services Ltd., and Al-Sarh Al-Aali Company. Data were collected through a specially designed questionnaire and analyzed using a descriptive-analytical approach.The study found a statistically significant correlation between intelligent accounting auditing and financial fraud prevention. The results showed that the application of artificial intelligence tools and techniques in auditing processes effectively contributes to detecting fraud indicators and analyzing abnormal data patterns, thereby enhancing transparency and reducing opportunities for manipulation and deception. Furthermore, the findings indicated that the lack of adoption of intelligent auditing technologies may contribute to the persistence of loopholes that allow fraud to occur, particularly in low-governance environments.The study offered a set of recommendations, most notably: the necessity of adopting an AI-based intelligent auditing system with predictive analytics, training auditors in modern financial fraud detection tools, and fostering an institutional culture that supports transparency and effective oversight within Iraqi private companies.