Financial Supervision in Iraq and Iran; The Audit Bureau and the Financial Supervision Bureau as a Model

The financial control in Iraq and Iran in the audit bureaus and the debts of the financial supervision is clearly visible in the supervisory competencies of the Board of Financial Supervision and Financial Accounting in Iran through its controls, location and types, as the Federal Financial Supervision Bureau is the highest supervisory body that audits public money wherever it is, and the law has arranged for debts to achieve this The way is a set of competencies that help activate the oversight role of the Bureau over public funds, in addition to the two constitutions guaranteeing this oversight, as the financial accounting debts are found in the text of Article 52 and make the government responsible for preparing the country’s annual general budget in the manner specified in the law, and submitting it to the Shura Council. Islam for discussion and approval. Any amendment to the budget figures must be made according to the method specified in the law, in addition to the text of Article 53, which stipulates that all state revenues be included in the accounts of the public treasury, and public expenditures are paid within the limits of the appropriations approved by law. 103) As the Iraqi legislator turned to the importance of oversight and paid close attention to it, as did the Iranian legislator, leading to the supervisory means of the Audit Bureau and the Audit Bureau and their implications. The Federal Financial Supervision Bureau and the Accounting Bureau have various oversight means, which they publicize against the administrative and financial corruption that is spread throughout the administrative apparatus in The state, and administrative and financial corruption is disguised as financial irregularity or financial deviations that represent the behavior of the institution.In this research, we reached a number of results. Determining the difference between the Audit Bureau and the Audit Bureau in the entity it is related to, as we find that the Audit Bureau in Iraq is linked to the legislative authority according to the text of Paragraph 2 of Article 103, while the Financial Audit Bureau is linked to the Islamic Consultative Council. With the presence of a noticeable difference in the activity of each of these two parties, as it was shown to us in the research, as the supervisory role played by the Iraqi Financial Supervision Bureau despite its good legislative organization, but the effectiveness of the role of this Bureau was affected in practical reality in many respects, Unlike the Audit Bureau of the Islamic Republic of Iran, whose legislative organization was distinguished in terms of ensuring the Iranian constitution to organize the competencies and work for this supervisory body within constitutional texts that worked to improve in terms of stressing the work of this Bureau on the one hand, and ensuring the effectiveness of the supervisory function on the other hand.