board in brief

Federal Board of Supreme Audit

Federal Board of Supreme Audit of Iraq is administratively and financially independent institution with a legal personality. It is the highest financial control body, which is attached to the Iraqi Council of Representatives (CoR), and represented by president of the Board or whom he may authorize. As per the provisions of its law and other laws in effect, it undertakes control over the public funds wheresoever exist by auditing the works of entities subject to the Board's control and audit across Iraq. FBSA is one of Iraq's leading institutions that is entrusted with the mission of protecting public funds, detecting acts of fraud and manipulation, combating administrative and financial corruption, and effectively contributing to the enhancement of the national economy and building a new Iraq with a governance that is based on economic and financial foundations as well as on well-established, sound, legal and scientific standards. With the aim to introduce FBSA's objectives, mandate and functions, we have the pleasure to present this introductory pamphlet as a background on the Board.

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  • Forensic Audit :-A Project of Institutional Capacity Building between FBSA and WBG
    A meeting was held on Wednesday 3 Oct. 2018 ,with an invitation of the World Bank in its headquarters , between Federal Board of Supreme Audit (FBSA) and World Bank (WB) .
  • Al-Basra Um Al-Khair Campaign of FBSA's Employees to Visit Regions Suffering from Pollution and Water Salinity
    With contribution of Federal Board of Supreme Audit's employees, Al- Basra Um Al-Khair campaign launched to visit regions of Al-Basra Suffering from pollution
  • Training Course on Performance Audit of the Inspectors General Offices
    FBSA-training center held 2-weeks training course on the subject
  • Training Course on the Unified Accounting System 26 Sept. 2018
    FBSA- training center held 5-day training course on the subject (Unified Accounting System) for the period from 16-20 Sept.2018.Number of state ministries employees participated in this course .
  • Course of Performance Evaluation and Reporting
    FBSA- training center held 5-day training course on the subject (performance evaluation and reporting) for the period 2-6/Sep./2018

FBSA news

News & Activiteis of Federal Board of Supreme Audit


Govermental News on the regulatory affairs.


GSCOM Activates the Control Procedures on Public Funds

The Council of Ministers decided to implement the provisions of Article (12) of Law No. (31) / 2011,and specify the part who refrain from submitting


CoR Votes to Propose a Law of Abolishing Offices of IG

The Council of Representatives voted on Monday, in principle, to propose a law to abolish the offices of inspectors-general.


GSCOM Holds a Seminar to Develop the Auditing Performance in the State Institutions

General Secretariat for Council of Ministers/ Audit and Control Department held a seminar to discuss the recommendations of the three previous supervisory conferences


In Partnership with FBSA, GSCOM Holds a Meeting of Institutional Performance Evaluation Team

The Audit and Control Department of General Secretariat for the Council of Ministers in partnership with Federal Board of Supreme Audit held a meeting

Journal of the Public Auditor