Author(s): Ali Abbas Kareem, Safa Mahdi Raji, Basim Abdullah Kadhim
The oversight bodies in Iraq multiplied, theidr goals and missions diversified, and they are related to the organizational structure of the state, some of which are related to the legislative authority, and some of them are related to the executive authority. These bodies are financial supervision bureau, public integrity commission and the offices of the general inspectors. Despite the different roles played by these oversight bodies, they all operate within a general regulatory framework for the state and it seeks to achieve a common goal which is the public interest of society and the preservation of public funds, whether it is planning, collection, or spending. Despite the existence of several methods and strategies to combat administrative and financial corruption, these methods and strategies if they are not based on strong and effective foundations such as a fair judiciary and the correct application of procedures in addition to the existence of a correct democratic system, may not succeed in combating the phenomenon of corruption. The aim of the research is to shed light on the corruption cases that it uncovered and the cases of corruption that the researcher collected through the cross-checking program. The research reached the most important conclusions allow transparency and increase its degree through commitment to adopt international accounting and auditing standards as it is one of the most important requirements to combat administrative corruption. I recommend searching my data, forming a joint committee between the regulatory authorities, through coordinating its work, by issuing guidelines and instructions and following up their implementation in a manner that ensures the reduction of financial and administrative corruption. Focusing on preventive control through developing and activating information sources with a view to early detection, that is, the device becomes a tool for early warning and detection of violations and abuses. Study negative phenomena, recurring deficiencies and accompanying loopholes against laws and regulations.