Oversight of Independent Bodies over Deviation in Procedures and Execution of Public Works Contracts in Iraq – A Comparative Study

Abstract

This study examines the role of independent oversight bodies in detecting and addressing deviation in the procedures and execution of public works contracts. The research shows that existing oversight practices rely primarily on financial and legal review, while technical oversight remains largely absent despite its critical importance to contract quality and performance. The study also identifies regulatory gaps in monitoring the preliminary stages of contracting, which allows various forms of deviation to occur undetected. A comprehensive oversight model is proposed, integrating the work of the Federal Board of Supreme Audit, the Integrity Commission, and specialized technical units toenhance early detection, ensure procedural compliance, and reinforce transparency in public works.