Abstract
In this study, the issue of financial and administrative corruption in Iraq was presented. Current study aimed to show the extent of the contribution of external oversight bodies, which was represented in the study by the Federal Office of Financial Supervision in Iraq. The questionnaire was distributed to achieve the purposes of the study, and the number of the final sample valid for analysis was (114) of auditors working in the Office of Financial Supervision in Iraq. The study reached many results that explain the contribution of this supervisory body to curbing the methods of financial and administrative corruption in Iraqi public institutions and companies. The need to punish the corrupt.
