
The research aims to clarify the role of the Office of Financial Supervision in governance to reduce administrative and financial corruption, which was applied in the Iraqi environment. And how to apply procedures and rules and the internal and external instructions and mechanisms of governance in all state institutions to reduce this phenomenon and test hypotheses. The researcher reached a number of conclusions and recommendations, including the weakness of the authority’s practices for its oversight and supervisory role in an adequate manner that led to an increase in negative cases that in turn led to financial crises, as well as a result of the weak capabilities of the authority in detection For violating international laws and norms in various aspects, whether in the economic, financial or administrative aspects, which led to the complete collapse of state institutions because of the corruption that has spread in all these institutions in the absence of a strong legal deterrent to them. Move towards recovering the looted funds and work to prepare those accused of corruption, manipulation and waste of public money and bring them to justice so that they receive their just punishment in order to achieve public and private deterrence.
ايمان جليل ياشخ المالكي و حمادي الفخفاخ (2023) " دور ديوان الرقابة المالية في الحوكمة للحد من الفساد الاداري والمالي" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد 3 سبتمبر ص 89-103.