Abstract
The changes that took place in Iraq, in all fields, including the change in the volume dependence on state institutions and organs in spending public money in order to bring about sustainable development, it was imperative for the SAIs to reconsider its regulatory to conform with these changes and expand control, as the poor cope with the SAIs of the evolution of the role and objectives of the executive authorities in the management of public funds led to the misuse and develop and maintain it and the spread of financial and administrative corruption.
The focus of the objective of the study to the definition of the problem of administrative and financial corruption, its causes and consequences, and diagnosis of the main reasons that led to the poor performance of SAIs to reduce the administrative and financial corruption. And to improve the performance of SAIs to meet the financial and administrative corruption.
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