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الرئيسية > دور ديوان الرقابة المالية الإت...>الوصف

دور ديوان الرقابة المالية الإتحادية في حماية المال العام: دراسة مقارنة

العنوان بلغة أخرى: The Role of the Federal Board of Supreme Audit in the Protection of Public Funds: A Comparative Study
المؤلف الرئيسي: الدعمي، حامد جسوم حمزة عطية (مؤلف)
مؤلفين آخرين: الرهيمي، سعد خضير عباس (مشرف), كربل، رفاه كریم رزوقي (مشرف)
التاريخ الميلادي: 2015
موقع: الحلة
التاريخ الهجري: 1436
الصفحات: 1 - 253
رقم MD: 806831
نوع المحتوى: رسائل جامعية
اللغة: العربية
الدرجة العلمية: رسالة ماجستير
الجامعة: جامعة بابل
الكلية: كلية القانون
الدولة: العراق
قواعد المعلومات: Dissertations
مواضيع:
ديوان الرقابة المالية الإتحادية | حماية المال العام | القوانين والتشريعات | الرقابة المالية | السياسة النقدية | الرقابة الإلكترونية | تقويم الأداء
رابط المحتوى:
صفحة العنوان     
المستخلص     
قائمة المحتويات     
24 صفحة الأولى     

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المستخلص: At a time when public funds drain in various institutions and administrative sectors, as if the country do not know supervisor or monitor for this funds, comes to our minds about the role that could be entrusted with control of FBSA, it comes to mind questions about the role that could be entrusted with the FBSA, as one of the actors Responsible for maintaining public funds, if is not the most important, because the threshold for financial and administrative corruption leads automatically to inquire about the role of the FBSA in the eradication of corruption, or the least reduce it as a negative phenomenon can stop the wheel of development of all the economic, social feilds, or lead in many cases to spin in the opposite direction. Therefore, the FBSA plays a vital role in the area of control public funds which is considered as necessary. It would depend on the effectiveness of the FBSA, and this does not come only if it works according to legal, administrative, technical and specialized data that appropriate to the nature of its work, in an environment free of obstacles and problems that hinder the progress of its work. So it is required that FBSA has sufficient guarantees to enable them to perform their work as it is required, by establishing an efficient, a regulatory, an independent system which has the ability to keep pace with developments in the country, and that its role is not limited to just detect deviations, but trial for neglectors. Despite the usefulness achieved of control but it must not exceed certain limits, otherwise it leads to obstruction of financial activity where it must avoid duplication or repetition of acts of censorship by the SAI of one or regulatory agencies or multiple monitors supervises each other.

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