الرقابة على المشاريع الاستثمارية و دورها في إصدار التقارير الثلاثية : بحث تطبيقي على عينة من المشاريع الاستثمارية في المحافظات

Abstract EN

The objective of the research is to identify the theoretical framework of the tripartite control reports on investment projects, and to show the role of monitoring (performance, compliance, financial statements) on investment projects by activating the control reports and applying them to a sample of investment projects in Iraq and identifying points of imbalance and weakness in order to avoid them in the future.

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The most important conclusions reached by the researcher is that there is no tripartite oversight report (performance, commitment, financial statements) on investment projects in Iraq, but there is a specialized audit report on the work of investment projects of the controlled entity.

(7.5% ) of the total allocations for the formations with less than 25% completion rates.

The non-disbursement of financial funds by the non-completion of material by the other loses the governmental institutions the opportunity to build their investment projects, which in turn provide service.

The most important recommendations are the need for a tripartite oversight report (performance, commitment, financial statements) on investment projects in Iraq, especially that the Federal Audit Bureau has the ability to provide such reports to identify weaknesses and address them in order to avoid them in the future.

Urging government institutions to activate the process of return of investment projects after the main pillar and not to miss the opportunity again in the case of reallocations of those projects