The Role of Forensic Accounting to Enhancing the Efficiency of the Accounting Information System to Dealing with Financial Crises

The study aimed to investigate the role of forensic accounting in enhancing the efficiency of accounting systems within the Sudanese banking sector, particularly in the context of the financial crisis precipitated by the war that began on April 15 and the subsequent damage to banking infrastructure. The research seeks to explore how forensic accounting can assist banking systems in managing the crisis, mitigating associated risks, and facilitating recovery efforts. Additionally, it assesses the impact of forensic accounting on the effectiveness of accounting information systems in Sudanese banks by surveying professional opinions and analyzing the experience of the Bank of Khartoum. Utilizing both descriptive and quantitative deductive methodologies, the study employed a structured questionnaire to collect data and evaluate the opinions of the intended sample.