الرقابة المالية المستقلة في التشريع العراقي

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.