Federal Board of Supreme Audit and Its Relationship with Other Regulatory Authorities Study in Legal Specialties

The supervisory authorities in Iraq of all kinds and in general, are considered to be authorities with supreme authority over the conduct of the administration’s work, in order to achieve the greatest possible degree of compliance with legal texts, regulations and instructions, and they perform their work in a transparent and continuous manner, trying to monitor and eliminate violations of all kinds,and finding solutions to those violations and holding the negligent according to the violation or crime committed, specifically in Iraq, the oversight was represented by The Federal Board of Supreme Audit, which was stipulated in Law No. 31 of 2011, and the various labels given to this Institution, but it is the highest authority in Iraq concerned with protecting Public funds, which is the highest independent Institution, as well as responsible for detecting acts (corruption, cheating, waste, misbehave squandering and waste of public funds) and all Pictures of not maintaining public money, and therefore the Audit Bureau exercises its control over public money wherever it is found, in addition to the work of the entities subject to oversight, measuring their performance and working to develop them   Its also forms with other Anti corruption bodies, the most important of which are The Integrity Commission, which may not have resolved many corruption cases due to partisan influence in the state, and The Public Prosecution Authority which was challenged by the unconstitutionality of the Anti-Corruption Administrative and Financial Prosecutor’s Department, a legal pillar for fighting corruption, in addition to The Supreme Council for Combating orruption, even though it did not exercise its role properly legally, and because it was not serious about fighting corruption, whether at the administrative or financial level in state institutions, and that it is no more than an attempt political demonstrations to quell the popular demonstrations that have swept the Iraqi streets since 2015 and which lasted for years However, the Board of Supreme Audit in the Kurdistan Region is not without its importance in preserving and auditing public money in the region and coordinating between it and the Federal Board of Supreme Audit, as it is the highest supervisory body in Iraq, and therefore it was necessary to return to the Bureau and give it powers that would allow it to follow up and preserve public funds and criminalize the attack on them, and to prevent other parties from interfering in the work of The Bureau to reach the desired result, and perhaps This was behind what the Iraqi legislator intended when making The Bureau financially and functionally independent, although the independence was not at the level of the expected ambition, for reasons we explained in the research, especially with regard to appointing The Chief of The Bureau, but it is considered a positive step in The Bureau’s practice of its work with a kind of freedom and without interference from other parties. The problem of the research lies in knowing the role played by The Federal Board of Supreme Audit in preserving public money and knowing the extent of the cooperation of Anti-corruption bodies with it, and the extent of cooperation between it and The Board of  Supreme Audit in Kurdistan, relying to clarify this on the analytical legal approach to the legal texts of most of the Iraqi laws in question.