Institute media
Assistant Professor Dr. Ali Muhammad Thajil Al-Mamouri, Dean of the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, participated as a member and supervisor in the public discussion by the student Aseel Khudair Mutani about her research titled (The complementary role of the Federal Financial Supervision Bureau and the Federal Integrity Commission in reducing administrative and financial corruption in light of the INTOSAI 400 standard) The basic principles of compliance control) and in the discussion room at the Arab Institute of Certified Public Accountants to obtain the Chartered Accounting Certificate.
The aim of the research is to identify the concept of compliance oversight and its role in combating financial and administrative corruption in light of the requirements of INTOSAI Standard (400) (basic principles of compliance oversight). This is done by presenting a theoretical framework on the concept of financial and administrative corruption, its types and manifestations, the causes of its spread and effects, mechanisms for combating it, and explaining the concept. Monitoring compliance in light of INTOSAI standards, and explaining the role, mechanisms and ways of cooperation in supervisory work between supervisory bodies in detecting and reducing cases of corruption.
The research concluded by accelerating the issuance of a local guideline for compliance oversight by the Federal Financial Supervision Office and adapting it to the compliance oversight guide issued by INTOSAI, and the necessity of adopting a set of procedures to regulate the conduct and work mechanism of compliance oversight that is carried out by the Federal Integrity Commission in its investigative procedures, as well as On the necessity of coordination and cooperation between the regulatory bodies represented by the Federal Financial Supervision Office and the Federal Integrity Commission to integrate the tools of each one of them, which gives strengths to each regulatory body.
