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.
Federal Board of Supreme Audit (FBSA) conducts its role through control and audit work on public funds, if any,
In the Presence of President of Federal Board of Supreme Audit (FBSA), Dr.Salah N. Khalaf , a deliberative meeting was held on 22/Aug./2019,