دور ديوان الرقابة المالية بالعراق في تعزيز الافصاح والشفافية

Abstract

The research aims mainly to measure the role of the Office of Financial Supervision in promoting disclosure and transparency by identifying aspects of the intellectual to the subject of disclosure and transparency and its role in the legislation governing the work and areas and methods used by the Bureau to enhance disclosure and transparency and make appropriate proposals to strengthen this role through similar experiences to him.
The research was based on the approach to descriptive analysis using a questionnaire, which contained 26 questions measuring the role of the SAI in promoting disclosure and transparency, as a result of the distribution of questionnaire to 40 employees in the bureau was reached that the role of the SAI active in promoting disclosure and transparency by focusing on its traditional objectives of reporting irregularities and to express an opinion in the fairness and clarity of financial statements and the basis of these results provided some recommendations that are related to using the Internet facilities, and periodic reports, and the emphasis on some of the legislation and standards in the promotion of disclosure and transparency.