摘要：The objective of this research is to investigate the limitations facing the use of IT in forensic accounting and the role of IT in activating the forensic accounting in discovering the financial fraud. To reach the objective of this research, questionnaire was used as a tool for data collection. The questionnaire composed of three parts. The first part designed to collect data about the demographic characteristics, while the second part designed to collect information about the limitations of using IT in forensic accounting, and the third part was designed to collect information about the role of IT in activating the forensic accounting and discovering financial fraud. The population was the auditors in public and private sectors. Simple random sample was selected of both sectors. The collected data was analyzed using SPSS. The results of this research have shown that the cost of IT infrastructure, the lack of training and the high cost of IT providers will affect the use of IT in forensic accounting. The results showed that IT will activate the role of forensic accounting in discovering financial fraud.
