Authors : Alaa Nafea Kttafah, Noor Farihah Binti Mohd Noor and Rohana Abdul Rahman
Abstract: The main purpose of this study is to assess the extent of the Iraqi Supreme Audit Institution (SAI) ability in strengthening the government accountability by parliament. This study discusses and analysis the nature of the relationship between the Iraqi SAI and the Council of Representatives (CoR) and its impact in promoting government accountability. Based on the analysis the content of legal texts, reviews, interviews and criticisms, the study confirms that the SAI’s ability to promote government accountability through parliament is one of the necessary principles to ensure the implementation of effective control by the SAI. The study finds that despite, the Iraqi SAI has the ability to provide a variety reports to parliament and investigation of corruption issues which would contribute to strengthening government accountability, nevertheless, there were many constraints and challenges faced the Iraqi SAI and had a negative impact on its role in achieving its goals in the imposition the government accountability by the CoR.
Alaa Nafea Kttafah, Noor Farihah Binti Mohd Noor and Rohana Abdul Rahman, 2017. Evaluation the Iraqi SAI Role in Promoting Government Accountability by Parliament. The Social Sciences, 12: 1832-1837.