Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled ( The role of the Federal Financial Supervision Bureau in auditing local budgets under administrative decentralization to achieve transparency and accountability -Applied research) for the student Mohamed Abdel Hakim Yasser to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to enhance the role of the Federal Board of Supreme Audit in auditing and overseeing local administrative units, and to highlight the confusion and shortcomings in implementing local budgets. To achieve the research objective, the Diwaniyah Governorate was selected as the study’s focus.
