The Role Of Financial Control In Reducing Financial Irregularities – A Comparative Study (Iraqi and Iranian law)

Corruption is a structural phenomenon in which all areas of human activity are affected by corruption and financial irregularities, which is one of the important topics, because of its historical roots that have spread in our societies, and that administrative and financial corruption is considered an illegal practice carried out by a group of workers in government departments and it exists wherever It provides him with the opportunity to appear and a multiplicity of forms and forms, including bribery, fraud, fraud, complicity in the implementation of government actions entrusted to state employees and the abuse of influence, and that this problem exists in developing and developed countries, as well as whenever a distance from religious values ​​is taken and the lack of legal legislation to deter them, as well as the weakness of the authority in the implementation of Legal legislation expands and its size increases whenever those countries go through difficult financial crises such as wars and the economic blockade that passes on those countries. And administrative and financial corruption leads to a violation of human rights. Which leads to the official’s illegal behavior by exploiting influence and powers and exploiting public funds in the service of personal interests. Thus, financial corruption has effects on the economic and social structure of developing and developed countries alike, and administrative and financial corruption has become the biggest enemy of development plans and programs, which has been largely reflected in all aspects of life and the general life activities of citizens that lead to the instability of the political system, and thus lead to a great loss For money, effort and time, and the loss of opportunities for progress and prosperity. This required the establishment of deterrent laws that stand in the face of this scourge that is killing countries, especially the countries of the third world, which required the formation of the Federal Financial Supervision Bureau to follow up and limit financial violations. This will be discussed through a comparison between the Iraqi Constitution of 2005 and the Law of the Audit Bureau Iraqi Finance No. (31) for the year 2011, as well as the Constitution of the Islamic Republic of Iran for the year 1979 and a course in reducing financial irregularities.