Controlling role in governance wise Applied Research in the Board of supreme Audit

	Controlling role in governance wise Applied Research in the Board of supreme Audit
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 17, 2018, Pages 418-445
Abstract
Abstract To achieve comprehensive development depends on the success of government institutions which specialist in the management of resources and access to the goals and play oversight role in evaluating the performance of the institutions through the system control integrated working according to contexts and procedures supported by a range of legislation , controls and the Board of Supreme Audit conceded as the institutions which authorized by the state and society in audit and control and the preparation of financial reports that the performance of work and the use of resources in light of the spread of corruption and poor performance and resource conservation has emerged orientations many working to combat corruption and develop the work of institutions and management where it is governance approaches that have rules and principles aimed at disclosure and accountability , transparency and social responsibility and justice and ensure the rights of all parties in the investee institution. For the purpose of promoting and implementing good governance has become necessary to support the work of financial monitoring and the creation of all the ingredients that help raise the efficiency of the performance of organizations and maintain their resources. The study focused on identifying and effect relationship between financial control and good governance and its role in the development of programs and development. The study focused on identifying and effect relationship between financial control and good governance. And its role in development and the achievement of development, the study depended on the preparation of airtight questionnaire been distributed to staff Board of supreme Audit, the Chief of senior , heads of research and managers were analyzed information through statistical program has reached many of the findings and recommendations, which take a shape the need to support the work of the bureau and the development of staffs and Spreading the culture of governance with the benefit from the experiences of developed countries and the commitment to the pursuit of financial reports and taking all the notes

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