The Role of the INTOSAI Standard (ISSAI11) In the Independence of Federal Board of Supreme Audit Republic: Evidence from Iraq

Abstract

The Research aimed to study the role of INTOSAI Standard 11 in the independence of the Federal Audit Bureau in the Republic of Iraq. The field study was conducted through personal interviews and a survey list on a sample of (22) experts, general managers and auditors in the Federal Audit Bureau, and the results of the study reached the extent of commitment The Federal Office of Financial Supervision in INTOSAI Standard 11, and the study concluded with some recommendations, the most important of which is the necessity of clarifying the legislation and guarantees necessary to achieve the independence of the heads of the Federal Office of Financial Supervision from various organizational, administrative, functional and financial aspects in a way that prevents it from being subjected to any pressures or dictates to allow sufficient freedom in the performance of its tasks And disseminate his reports to the public without restrictions or obstacles.