الرقابة المالية الداخلية على موازنة النقابات المهنية في العراق (دراسة مقارنة)

Abstract

      In all societies, oversight plays a fundamental and important role through the process of supervision and follow-up of the financial operations carried out by the institution in order to ensure the efficiency of implementation. Therefore, internal financial control over the budget of professional unions, which is exercised by parties within the union, is one of the most prominent types of control exercised over budgets. These professional facilities are in order to ensure the accuracy and validity of the implementation of calculations. The importance of this type of Arabization has emerged at the present time through the expansion of the activity of these professional unions, whether in Iraq or the countries under comparison, and at all levels, whether political, economic, or social.