Supervision of independent bodies on the financial competencies of governorates non-regular in the region ( Comparative Study )

Abstract

The control of public money is a priority of the modern state, because of changes in the administrative systems of countries, including Iraq, which saw after 2003 a major change in the administrative system left more effects on the mechanism of the distribution of powers between the Center and the provinces and regions, including financial jurisdiction in this research, The role of the Financial Control Bureau, which has original jurisdiction over oversight, as well as the Integrity Commission, which is considered to be the most recent in Iraq since it was established under the CPA Order and adopted by the 2005 Constitution as an independent body exercising supervisory authority to protect public funds from losses.