| المستخلص: |
Indeed, the state functions which are complicated and its administrative functions and works varied due to the development of the society, emerging advanced ways adopted by the management for keeping its continuous facilities systemically, and reaching the best ways to achieve the successful management to the state functions. Thus, the state has been gradually declined from the decentralized management idea, and adopting the administrative decentralized management style. Therefore, Iraq is really considered one of the states whose management models are varied and also its subsequent governments. So its constitutions have been stipulated for various managing styles; living on in all details, either positively or negatively in each period of its times. After 2003, in Iraq the administrative organization has begun changing to reach the settlement of administrative decentralized principle, and giving the powers to the provinces which are not organized regionally and designing a new form to the management functions amidst the federal authorities and Iraqi government. Therefore, that presenting of these powers and functions to the decentralized management units, including the financial faculties, imposing an audit need by external parts, and ensuring the decentralized management units commitment limiting the faculties stipulated by the constitution and the normal laws. Here we do search for the audit subject on the financial functions to the decentralized administrative units, due to audit weakness to the managing units. Despite the management corruption has been viral in the state offices. Thus it is obliged to present specialized cadres which have warrants and powers practicing the audit perfectly. Here we follow the comparing analysis method, endeavoring in this study to expound the meaning of the regional management decentralized system. Through our study, we define the system presenting its facilities, and distinguishing of what has been taken mistakenly from other systems such as decentralized system, federal policies, managing decentralized systems (administrative non- concentration). here we do perceive that the decentralized politic based on the internal sovereignty appearances of the state, while the decentralized management based on depended the administrative functional distribution.
Also we have dealt with how to form the administrative units and how being formed in Iraq, through the previous council chosen, then electing a governor by the council, who is considered the higher executive power in the province. we do deal with managing the financial faculty to the decentralized managing units, in the second chapter, defining the financial faculty and its powers legal stance of the federal court to the province councils, representing the rules and imposing and taking the local taxes. Also, in the financial professional practicing to the local units, we do search in presenting and preparing the local budget, and its implementing and how to watch its implementing. As well as we do search the financial resources to the provinces which unorganized regionally, and showing its characters, conditions and its legal base and its resources such as taxes and local fees and charges. Then we have dealt with the general expenditure; in this we have expounded its definition, and elements, then we distinguish amidst them and the general expenditure. In the third chapter we study the audit on the financial specialties; exposing the definitions said on the audit and finally to the financial audit as (the effective way which permit certain instrument in a state to control the general finance in expenditure and collecting, as the audit contains both refunds and expenditure for the purpose of keeping the general fund ,and ensuring that work straightly with giving these instruments the power of mandate to the suitable decisions). Amid from the audit goals and its kinds, we have exposed the political supervision and the local censorship and independent control which have been practicing by the independent associations in Iraq, such as the integrity association and how practicing the censorship role, as well as exposing the judicial censor upon the local units.
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