Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption

Iraqi Supreme Audit Institution is the main oversight institution in anti- corruption with mandates to control the governmental activities, protect the public funds, and strengthen the accountability. However, effective performance of these functions is hindered by some legal obstacles related to J...

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Main Author: Al-Aedan, Alaa Nafea Kttafah
Format: Thesis
Language:eng
eng
eng
Published: 2018
Subjects:
Online Access:https://etd.uum.edu.my/9012/1/s95264_01.pdf
https://etd.uum.edu.my/9012/2/s95264_02.pdf
https://etd.uum.edu.my/9012/3/s95264_references.docx
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spelling my-uum-etd.90122022-01-20T06:26:40Z Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption 2018 Al-Aedan, Alaa Nafea Kttafah Mohd Noor, Noor Farihah Abdul Rahman, Rohana Ghazali Shafie Graduate School of Government Ghazali Shafie Graduate School of Government HF5667 Professional Ethics. Auditors. K Law (General) Iraqi Supreme Audit Institution is the main oversight institution in anti- corruption with mandates to control the governmental activities, protect the public funds, and strengthen the accountability. However, effective performance of these functions is hindered by some legal obstacles related to Jack of independence of this institution, inefficient measures of accountability and prosecution, overlapping jurisdictions with other oversight bodies, and failure to adopt the principles of Sharia law that can curb the corruption in the public sector. Hence, this study investigates the extent and manner in which the legal obstacles have affected performance of Iraqi Supreme Audit Institution in combating corruption. This study used a qualitative approach in which elite interviews involving face-to-face and telephone interview techniques was employed. The Institutional theory on corruption was a reference for the study's framework of analysis. Primary data were collected from five groups comprising officials of Iraqi Supreme Audit Institution, members of parliament., academics in the law field, judges and lecturers in Sharia field. The statutes and laws were also sources for primary data in this study. Secondary data were mainly from academic writings such as books, and the journal articles. The findings of the study show that the performance of Iraqi Supreme Audit Institution in fighting corruption has been negatively affected by the legal obstacles. Thus, this study highlights the urgent need to strengthen the functions of the Iraqi Supreme Audit Institution in fighting corruption through constitutional amendment that will explicitly guarantee the independence of the institution. In addition, this research recommends amendment of the lraqi Supreme Audit Institution Act of 2011 to include stringent preventive and deterrent powers against corruption and ensure transparency of the public resources via passing new laws for financial management, oil and gas and government contracts. The new law should repeal the overlapping bodies and apply the principles of Sharia within oversight mechanisms on corruption 2018 Thesis https://etd.uum.edu.my/9012/ https://etd.uum.edu.my/9012/1/s95264_01.pdf text eng public https://etd.uum.edu.my/9012/2/s95264_02.pdf text eng public https://etd.uum.edu.my/9012/3/s95264_references.docx text eng public other doctoral Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Mohd Noor, Noor Farihah
Abdul Rahman, Rohana
topic HF5667 Professional Ethics
Auditors.
K Law (General)
spellingShingle HF5667 Professional Ethics
Auditors.
K Law (General)
Al-Aedan, Alaa Nafea Kttafah
Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
description Iraqi Supreme Audit Institution is the main oversight institution in anti- corruption with mandates to control the governmental activities, protect the public funds, and strengthen the accountability. However, effective performance of these functions is hindered by some legal obstacles related to Jack of independence of this institution, inefficient measures of accountability and prosecution, overlapping jurisdictions with other oversight bodies, and failure to adopt the principles of Sharia law that can curb the corruption in the public sector. Hence, this study investigates the extent and manner in which the legal obstacles have affected performance of Iraqi Supreme Audit Institution in combating corruption. This study used a qualitative approach in which elite interviews involving face-to-face and telephone interview techniques was employed. The Institutional theory on corruption was a reference for the study's framework of analysis. Primary data were collected from five groups comprising officials of Iraqi Supreme Audit Institution, members of parliament., academics in the law field, judges and lecturers in Sharia field. The statutes and laws were also sources for primary data in this study. Secondary data were mainly from academic writings such as books, and the journal articles. The findings of the study show that the performance of Iraqi Supreme Audit Institution in fighting corruption has been negatively affected by the legal obstacles. Thus, this study highlights the urgent need to strengthen the functions of the Iraqi Supreme Audit Institution in fighting corruption through constitutional amendment that will explicitly guarantee the independence of the institution. In addition, this research recommends amendment of the lraqi Supreme Audit Institution Act of 2011 to include stringent preventive and deterrent powers against corruption and ensure transparency of the public resources via passing new laws for financial management, oil and gas and government contracts. The new law should repeal the overlapping bodies and apply the principles of Sharia within oversight mechanisms on corruption
format Thesis
qualification_name other
qualification_level Doctorate
author Al-Aedan, Alaa Nafea Kttafah
author_facet Al-Aedan, Alaa Nafea Kttafah
author_sort Al-Aedan, Alaa Nafea Kttafah
title Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
title_short Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
title_full Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
title_fullStr Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
title_full_unstemmed Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption
title_sort transparency and accountability in public sector: legal obstacles to the iraqi supreme audit institution in combating corruption
granting_institution Universiti Utara Malaysia
granting_department Ghazali Shafie Graduate School of Government
publishDate 2018
url https://etd.uum.edu.my/9012/1/s95264_01.pdf
https://etd.uum.edu.my/9012/2/s95264_02.pdf
https://etd.uum.edu.my/9012/3/s95264_references.docx
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