International Journal of Economics, Commerce and Management United Kingdom ISSN 2348 0386 Vol. X, Issue 1, Jan 2022 Licensed under Creative Common Page 213 http://ijecm.co.uk/ THE EFFECT OF FORENSIC ACCOUNTING ON FRAUD PREVENTION, THE MODERATING ROLE INTERNAL CONTROL EFFECTIVENESS Zardasht Abubaker Qader Barzinji School of Business Innovation & Technopreneurship, University Malaysia, Perlis, Malaysia Erbil technical administrative Institute - Erbil Polytechnic University, Erbil, Iraq [email protected] Dr. Wan Sallha Yusoff School of Business Innovation & Technopreneurship, University Malaysia, Perlis, Malaysia [email protected] Mohd Sofian Bin Mohammad Rosbi School of Business Innovation & Technopreneurship, University Malaysia, Perlis, Malaysia [email protected] Mohd Fairuz Md Salleh UKM-Graduate School of Business, Universiti Kebangsaan Malaysia, Selangor, Malaysia [email protected] Amjad H. Abdullah Erbil technical administrative Institute - Erbil Polytechnic University, Erbil, Iraq [email protected]