Kttafah, Alaa Nafea and Mohd Noor, Noor Farihah and Abdul Rahman, Rohana (2016) Evaluation the independence of the Iraqi supreme audit institution in the post-Saddam era. International Journal of Management and Applied Science, 2 (8). pp. 26-34. ISSN 2394-7926

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Abstract

The main purpose of the study is to assess the extent to which the Iraqi Supreme audit institution (SAI) independence in the context of legal and constitutional frame after 2003. This paper discusses and analyzes the implications of the nature of this independence on accountability in the Iraq public sector.Based on the reviews, criticisms and theoretical and legal analysis,the study confirms that the SAI independence is an important concept for any country, particularly democracy ones. The study finds that despite the independence of the Iraqi Supreme Audit Institution is considered as one of the basic issues that were included in the legal and constitutional frame in the post - Saddam Era, nevertheless the application of these texts were accompanied by many constraints and challenges which have contributed to the loss of the independence content, and then influenced on the Iraqi SAI performance in enhancing accountability and detect corruption in the public sector.

Item Type:	Article
Uncontrolled Keywords:	Independence, SAI, Iraq, Public Sector Accountability, Corruption.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	School of Law
Depositing User:	Mrs. Noor Farihah Mohd Noor
Date Deposited:	15 May 2017 02:22
Last Modified:	15 May 2017 02:22
URI:	https://repo.uum.edu.my/id/eprint/22044

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