Independent Financial Supervision in Iraqi legislation
Abstract
Financial observation is considered one of the main ways for controlling public money, funds or expenses in all times. It has a big role in organizing communities and their institutions since any administrative or financial system which dose not have a proper and organized observation is considered an incomplete system. According to the separation between authorities, different kinds of supervision were created like, administrative, parliamentary, judicial, or independent form supervision, and it is the independent supervision which is the core of our research. This supervision is practiced by specialized and independent bodies which act like a central supervision which focuses on the activities of governmental systems. The Iraqi legislation practiced this supervision represented by The Financial Supervision Chamber according to law No. 6 for the year 1990 amended, in addition to the Iraqi Impartiality Body which was formed according to the order issued by occupation authority No. 55 for the year 2004, which is related to the law impartiality. .
References
- Laws and Regulations:1. The Iraqi Constitution No. (6) for the year 2005.2. Criminal Procedure Law No. 23 of 1971.3. Law of the Supreme Audit Bureau No. (6) of 1990.4. CPA Order No. 77 of 2004 Concerning Amendments to the Law of the Financial Control Bureau No. (6) for the year 1990.5. CPA Order No. 55 of 2004 on the Commission's Integrity Act.6. CPA Order No. 57 of 2004 on the Law of the Iraqi General Inspectors.
- Newspapers:1. Iraqi Gazette, Issue 1900, Revolution Command Council Resolution No. 792 of 16/7/1970.2. Iraqi Gazette, No. 3329, 15 October 1990.3. Iraqi Gazette, No. 3981 of the year 2004.
- Research:1. Rashid Rashid Fahd al-Jubouri, corruption and administrative corruption in Iraq and the role of Iraqi laws in combating it and the role of the Office of Financial Supervision in dealing with it, Journal of Comparative Law of Iraq, No. 47, 2007.2. Dr. Muhammad Younis Al-Sayegh, What is Financial Control, published in Al-Rafidain Journal of Law, Faculty of Law, Volume 4, No. 23, 2004.
- Theses:1. Abdel-Aziz Abdel-Aziz Abdel-Qader, Audit of the Audit Bureau on Public Expenditures, Comparative Study, Master Thesis submitted to the Faculty of Law, Mosul University, 1999.2. Kalwish Mustafa Ibrahim Al-Zalmi, The Inspector-General's System and Its Application in Iraq, Comparative Study, Thesis submitted to the Faculty of Law, Nahrain University, 2006.3. Nadra Mohammed Abdul-Hamid Al-Juhishi, activating the role of the internal control system in government departments to increase the efficiency of supervision of public funds, Master Thesis submitted to the Faculty of Management and Economics, University of Mosul, 2009.