The roles of the financial control institutions in curbing bribery An evaluative study of Iraqi law regulations according to the Islamic jurisprudence

The state works in the service of the public utility through using various means, including the administrative decision, the contract, administrative control and good administration and protecting the use of public money. In every administration, the departments consist of employees who carry out orders, run public utility and general money administration. Some of them may be tempted to assault public money through one of aspects of financial corruption, including bribery, which is the subject of our study, and the matter gets referred to the penal law, that is independent with regulating criminalization and punishment. Iraqi legislator sets decisive rules for this issue. In our research, we study the sides that its job is preventing crime by monitoring public money and public work, trying to stop the crime before it happened, and evaluating the employees or dealing with after it occurs by bringing the briber to court. Our research also focuses on the study of Islamic jurisprudence and what it presented to this issue and how it was a forerunner of all man- made legislations in the organization of public work, financial monitoring over public money and employee behavior, especially during the era of Imam Ali (peace be upon him) in addition to what was stated in Ahl al- Bayt’s jurisprudence of the rules that forbid Bribery and warns against its perpetration, which is what makes Islamic law valid for every time and place, with its flexibility, precedence, good organization, and jurists’ wisdom that didn’t leave a single thing without organizing it ,moreover, imposed penalties on the perpetrators of crimes, the preservation and protection of public money that is the strength of states and their main weapon in progress, development and elevation. The study follows the descriptive and analytic method that depends on observing and analyzing the elements of subjects besides shedding light on them in attempt to reveal the work system of monitoring institutions to face the public money crimes especially bribery.