THE LEGAL EFFECTS OF SUPERVISION OF THE OFFICE OF FEDERAL FINANCIAL SUPERVISORY IN IRAQ -EGYPT, FRANCE.

There is no doubt that the country’s finance plays an important role in determining the developmental, political and economic track, so it is to maintain the public finances a lofty goal for each Advanced Systems mentioned earlier.Therefore, supreme financial control, as a result of the important in the global society and the political and economic developments; Thus, the Supreme Financial Control-proclaimed on public money entrusted to technical devices specialized in detecting financial irregularities and manipulators of public money so it was a success of the role of the Federal Office of financial supervision in Iraq and his counterparts & other neighboring countries, comparison to its efficiency and effectiveness of those laws governing the financial state and identify gaps and shortcomings and how to achieve the purposes legislature enacted the importance of the research and created its own goal. Relying on an objective assessment to the performance of the union of financial oversight & the evaluation committee and to get to know the strengths and weaknesses in dealing with financial irregularities and disposition system,as well as an attempt to fill the shortfall in the study resulting from legal liability as a result of financial irregularities against the study of disciplinary infractions, In addition, the two researchers draw clear lines between the types of violations that affect public money, activity and affect the operation of public utilities and sustainability.