الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Financial oversight occupies great importance in the administrative process and is one of the most important pillars of this process. The oversight process must be organized in a way that makes it an effective tool in developing and directing administrative activity with its various entities. It is known that government agencies aim behind their establishment to provide services to citizens.The role of the oversight bodies is to ensure that these services are provided as soon as possible, with the least possible effort and cost, and in the manner required by law. The existence of efficient and effective systems of financial control in any organization is considered one of the important matters in the success of that organization in achieving its objectives, given the fact that financial control systems form an important basis among the foundations on which that organization is based.It is worth noting that federal financial oversight plays a role in improving economic development. where control in its administrative and financial types is considered a dangerous tool in the economic and financial fields. As the process of financial control is one of the most important factors of economic development in all countries, and it has become among the important elements to achieve its goals, and among these goals:1- Raising the standard of living of its citizens.2- Gross domestic product growth through exports and imports.3- Increasing economic growth rates.4- Reducing inflation problems and reducing poverty.5- Getting rid of administrative corruption through the presence of honest cadres and oversight bodies that monitor business.Financial control, although it plays the main and fundamental role in the process of economic development, is not a magic wand that creates all the necessary conditions to achieve economic growth that exceeds the growth in population, which makes economic development take its place. No society can achieve economic development without control. Active financial.This oversight is the summary of the progress achieved in the various political, economic, financial, social, industrial, agricultural, educational and health fields.The importance of financial control lies in the fact that it is no less important than the importance of control in other functional aspects within any organization or establishment. There is no doubt that achieving economic development will not be possible without the existence of efficient and effective financial and administrative control that enables the achievement of the necessary conditions needed by the development process, and supports its plans and helps in achieving Objectives, and it is not enough to control the quantity and quality of production, purchase, storage, individuals and marketing, unless there is also an effective control activity that governs financial actions; To ensure that things are going as they should, and in order to reach the goals of the organization, the importance of financial control also stems from the fact that it is a legal and financial control that governs financial, accounting and administrative actions of a financial nature, in addition to monitoring and evaluating the profitability of governorates that are not organized in a region and their indebtedness.The aim of the study is:1- Explaining the nature of federal financial control and its status within the framework of the federal state, by clarifying its concept, types, methods of implementation, and its constitutional organization of financial control in federal states.2- Standing on the economic importance of financial decentralization through the impact of central control on decentralized administrative units, the role of executive control over the work of decentralized administration, and the supervisory role of independent bodies in Iraq.3- Statement of the impact of decentralized control on decentralized administrative units in the temporary Iraqi State Administration Law of 2004, and the impact of decentralized financial control on decentralized administrative units in the permanent constitution of Iraq for the year 2005.4- Statement of federal financial control and its effects on development indicators in Iraq by clarifying the nature of economic development, its objectives and sources of financing, and means of federal financial control and its effects on economic development.5- Standing on regulating the relationship between the federal authority and the unorganized governorates in the financial field by clarifying public revenues and expenditures.The problem with the issue lies in the fact that the federal system did not work in all regions and provinces of Iraq, but was limited to the provinces aspiring to be organized into a region while recognizing that the northern region of Iraq (Kurdistan) was a fait accompli before the issuance of the Iraqi State Administration Law of 2004, which considered this The stage is a transitional period for Iraq from the simple unified state system to the federal state system, until the issuance of the permanent constitution of 2005.As for the governorates that were not organized into a region, which are the rest of Iraq’s governorates in the center and south, they were granted wide powers in the field of finance, as if they had become free from any restriction or obligation imposed by the central government in the capital, Baghdad, even though the constitution approved that their system of government be a decentralized administrative system. Hence, the problem arose in the desire of the governorates that were not organized into a region to assert their right to impose taxes and fees and collect funds and finances in general and considered it a constitutional right granted to them by the constitution, which caused obstruction by the failure of the Financial Supervision Bureau to take its right to control public finances, or not to activate His powers approved by the constitution and the relevant legislation, which aroused the opposition of the central government, headed by the federal government, which considers that this task is related to it without the governorates that are not organized in a region.