Abstract

The research aims to indicate the role of the efficiency of the accounting system of government in the protection of public funds , for the purpose of achieving the aim of the research questionnaire was designed and distributed to a sample of 72 of the accounts and audit staff of a number of government departments in Al-qadisiya province was the most important results that have been reached:
1- Enjoy the accounting system that the Iraqi government accounting system effective characteristics have a significant impact in making it able to protect public money.
2- that the accounting system to achieve its objectives for the government makes an influential role in the protection of public money.
3- The strength of mechanisms and tools of the Iraqi government accounting system enables it to play an important role in the protection of public money.