دور الرقابة السابقة على الإنفاق في الحد من الفساد المالي في العراق

Abstract EN

The establishment of the effective regulatory system is an urgent necessity in establishing the foundations of the constitutional institutions and evaluating their performance and preventing the expropriation of public funds and channeling energies and investment and categorization towards the economic development within the state.

And if the financial control means the procedures carried out by the supervisory bodies within the limits of their legal powers in order to preserve public funds And to ensure the proper collection and spending accurately, this oversight effectiveness will not be beneficial if not take its preventive role before the maintenance contract.Therefore, the research comes to highlight this problem by dividing it into two sections.

The first topic deals with the concept of the previous control over spending.

The second highlights the effectiveness of the previous control in combating financial corruption in Iraq with reference to the position of the comparative laws to benefit from them unless otherwise provided by Iraqi law