The role and importance of financial control in reducing financial corruption in Iraq "historical study"

Abstract

Many countries of the world, including Iraq, have sought to develop the supervisory system for senior management, through their own oversight bodies, according to the system of each country. However, oversight in general aims to preserve public money and ensure its safety, as well as the safety of financial and administrative activity, with keenness to follow up  It has its own bodies, and oversight works on the progress of its work on a regular basis through periodic follow-up and its laws and follow them according to well-thought-out plans and submitting continuous reports.

The study aims to determine the efficiency of financial control and its role in the process of supervision and follow-up. The development of financial control helped the development of the state and its systems and its division into judicial, legislative, and executive.  The research aims to achieve the objectives of oversight and accomplish them according to specific controls, identify violations that occur at work and in all state departments, and put an end to those violations, and the role of oversight is during implementation in order to match what has been done.