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THE ROLE OF THE BOARD OF SUPREME AUDIT IN CONDUCTING THE INVESTIGATION DISCOVERED IRREGULARITIES APPLIED RESEARCH IN A SAMPLE OF GENERAL INDUSTRIAL COMPANIES | ||
| AL-TAQANI | ||
| Article 1, Volume 26, Issue 4, 2013, Pages 0-0 | ||
| Authors | ||
| Nadia Talib Salman; Izz al-Din Mohamed Mahmoud | ||
| Abstract | ||
| Is the financial control of judicial kind of financial control carried out by a specialized organ acquires a judicial nature in all embodied in the present character of the attributes, both in terms of procedure or rule or resolution, as is the case in the ordinary courts and limited jurisdiction of the financial regulatory jurisdiction to rule on Public Accounts and governance fine accountants and staff when they commit mistakes. As a result of the changes that have occurred in the economic and social life in the Iraqi environment necessitated a change and development in the control of public money. And the use of financial control judiciary by the organs of Supreme Audit, which in turn control the work of the executive and acting on behalf of the legislature in the control of money-General notes that the judicial powers is not new to Office of Financial Supervision, where he was enjoyed by the Court under its law No. (194) of 1980 canceled, as well as the multiplicity of regulatory authorities on public finance and the complexity of realization of the tasks and the deterioration of the level of some of operators in general and the timeliness and lack of experience enough, where I grew up after the events of 2003 devices other oversight is the Integrity Commission and the Office of Inspector General, by order of the Coalition Provisional Authority in 2004, awarded by the powers of judicial impartiality in the investigation of irregularities discovered in the ministries and other government entities, and the Office of the Inspector General, which was introduced in the Iraqi ministries were given the power to investigate administrative violations discovered note that the recommendations of the investigative committees are not binding on the Minister. The researchers recommend to consolidate the work of regulatory bodies and determine the tasks and functions in a clear, through the identification of a central authority responsible for oversight of public funds and eliminate the duplication of regulatory and non-plug in their work. | ||
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