recherches économiques
Volume 7, Numéro 6, Pages 63-72
2012-06-30

(government Revenues – Accountability And Audit (in Iraq

Authors : Tawfiq Mahmood Hassan .

Abstract

The study shows that auditing procedures are sufficient and enough and the parliament create new control bodies in addition to the Board of Supreme Audit (such as Integrity Board) to fight financial and managerial corruption. The study shows that Iraq depend totally an oil revenues (about 99%) of its revenue in 2008. This means that the situation become worse than 2003, when Iraq was occupied in spite of increasing its revenue from taxes. This might need from the State to develop all economic sectors to return the situation to the normal level as a developing country. The Study highlights that the State should increase its role from different parties to control all expenditures and developing revenues in other sectors .Finally, the usefulness from foreign investment and increase governmental revenues in all sectors

Keywords

Government Revenues, Accountability and Audit, Iraq