An Investigation of Performance Audit Role on the System of Government Revenues(Iraq Case) (Published)
There are many controls bodies auditing government revenue in Iraq. These control bodies have created by the parliament such as the Commission of Integrity and the General Ministry Inspectors in addition to the Board of Supreme Audit (BSA). The study covers defining the accountability, audit of revenues, performance audit, taxation policy, and the sources of governmental income. This research considers how governmental revenues depend on oil revenue totally on oil revenues (about 92% in 2015). The situation has deteriorated since 2003, when Iraq has first occupied, in spite of increased revenue from taxation. The Study highlights that the State should increase its role from different organizations to control all expenditures and develop revenue streams in other sectors. Although there is an emphasis on financial and budgetary measures for financial auditing, the use of non-financial measures in determining outcome accountability is increasing.
Keywords: Accountability, Auditing, Control Bodies, Government Revenues Systems, Performance Audit