Abstract

The study aimed to identify the scientific bases relating to the concepts and types of budgets and control procedures on them. The study was conducted at the local government in the province of Dhi Qar, the study built on two assumptions are weak oversight role in the implementation of budgets lead to increased corruption, as well as the poor response to the results of control over budget execution leads to the same result. The researchers used the technique in a descriptive theory and practical application of access to information that benefits the researchers in their research. Reached study to a set of conclusions the most important of the general budget represents a system that has the input, processing and output requires control over the implementation of the budget to operate the internal audit concept of control efficiency performance devices to reduce the phenomenon of corruption, as well as weak awareness of most of the departments of internal control system and its importance. The study came out a set of recommendations that the most important of the internal control system in the enterprise in question requires more attention to the provision of internal control elements and to provide an appropriate atmosphere to maintain efficient elements in order to ensure the implementation of internal controls what can be the best. As well as the publication of the regulatory awareness in the economic units and the statement of the consequences of the exercise of cases of fraud and irregularities.

Doi: 10.52113/6/2017-7-2/157-177