A Comprehensive System of Internal Control and Khlyfhallh Philosophy on Earth to Detect and Prevent the Phenomenon of Fraud through Forensic Accounting Approach Phenomenological Studies

The aim of this study was to explore the true cause of non-submission of financial statements, review and analysis of the internal control function and its role in relation to the prevention and detection of fraud. In this study, the company admitted because of financial fraud has taken place in recent years refused to disclose the names of companies and conducted interviews source and accordingly interpretive phenomenological approach is used with the template. Hence, this study is a qualitative research. The study was conducted using field interviews in the companies listed in the Tehran Stock Exchange has taken place. This study was conducted in 2022 and the results indicate that, according to the caliphs of Allah on earth, things smacks of Mercy takes, as well as to strengthen the internal control institution. Due to this, the foundations of the philosophy of caliphs of Allah on earth in order to combat fraud through forensic accounting concept based on the Quran and the prophetic tradition, consensus, analogy and common law. conducted in 2022 and the results indicate that, according to the caliphs of Allah on earth, things smack of Mercy takes, as well as to strengthen the internal control institution. Due to this, the foundations of the philosophy of caliphs of Allah on earth in order to combat fraud through forensic accounting concept based on the Quran and the prophetic tradition, consensus, analogy and common law.