Independent oversight bodies on the implementation of the state budget in Iraqi legislation

. The bodies exercising the operation of controlling the public finance in a state are numerous . What matters us in this study is the control of independent boards. This study attempts at providing an image depicting the impact of the independent boards on executing the public badget in the Iraqi legislation by the board of public integrity and the board of financial Superaudit. the study has tackled the most important authorities .jurisdictions and the forms of control possessed by both the board of integrity under its low no. (30) in 2011 and the board of financial Superaudit under its low no. (31) in 2011 to exercise their role of control,attempting at diagnosing the points of weaknesses from which these two lows suffer ,since they are deemed to be the independent control bodies in Iraqi concerned with fighting the phenomenon of administrative and financial corruption in Iraqi and maintaing the public finance.