Abstract
The control is of great importance in the administrative process and is one of the most important pillars of this process, and must regulate the process control makes them an effective tool in developing and directing administrative activity its entities different, so research aims to attempt to evaluate the effectiveness of control of the performance of local governments represented by the implementation of the general budget and determine points by which they can improve and develop the control performance in the light of some of the requirements that come with the Sarbanes - Oxley (SOX). The research is based on hypothesis that they are the commitment of local governments, somewhat it comes with SOX law leads to the activation of the control of public funds when the implementation of the budget by those governments.The research is divided into three sections singled out the first ones to recognize the nature of the control of of public funds, while the second topic addressed the law of SOX in terms of the concept and the basic features and objectives it seeks to achieve, as well as to clarify the structural build upon, and fasten it with control procedures, while the third section guarantees the practical side through an analytical study of the performance of the supervisory work of the local government of the province of Dhi Qar. The research found, some important conclusions where appropriate recommendations have.
