The Role of the Financial Supervisory Board in Combating Corruption A Comparative Study Between Iraqi and UAE Law

The issue of administrative and financial corruption is one of the most important issues affecting society, so all countries of the world, in order to fight this corruption, have set up monitoring devices. In Iraq, corruption became widespread after 2003, prompting the Iraqi legislature to seek a highly efficient oversight body to assist parliament in overseeing government assets, including expenditures and revenues, and to identify deficiencies. The government is effective; therefore, the Iraqi legislature established the Federal Financial Supervisory Court No. 31 of 2011, which was amended, and the legislature attached great importance to it due to its effective role. The focus of our research is on the spread of corruption and increasing its risk to society and its increasing risk to the performance of government institutions. Prove the security of government property and the performance of employees, as well as A statement of the role of the State Audit Bureau in the United Arab Emirates in combating administrative and financial corruption, and a statement of its supervisory role, its supervisory competencies, and the means it used in combating corruption and protecting public funds. In the present study, we have used the method of analytical research, which is the analysis of legal texts in Iraqi law that has been submitted to the Federal Court of Financial Supervision. This study is a legal, scientific and logical analysis to reach a legal conclusion with positive effects; This study has reached several conclusions, the most obvious of which are as follows: In order for the Financial Supervisory Court to play its role effectively, it must be independent of all government officials because it examines cases of shortcomings, omissions and negligence, and the main purpose of creating This court oversees government property and detects and combats corruption.