The phenomenon of financial and administrative corruption is one of the dangerous phenomena facing countries, especially developing countries, as it began to erode the bodies of society, starting with security and the subsequent deficit in construction work and economic development that works to destroy the economy and financial and administrative capacity and thus leads to the inability of the state to confront Challenges, and Iraq was among those countries that suffered from this phenomenon of waste of public funds and unaccounted extravagance without oversight and treatment, as the emergence of corruption in Iraq is not the result of the current moments, but is rooted in the societal environment since the formation of the Iraqi state, and as a result it dissipated The country’s wealth was lost, and the manifestations of economic backwardness became dominant in society. Interest in the issue of corruption has increased since the second half of the eighties of the last century, due to the nature of the negative effects of corruption on economic and social development.

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