The research aims to confront corruption of all kinds, not only by recalling the binding legal rules, defining them and applying them because this is assumed, but we mean in this regard a statement of combating corruption, which among its basic means is preventive measures that are represented in mobilizing the concepts of the state, the principle of responsibility, the principle of respect for the law, and administration Rational leadership, distinguished leadership, competence, and the rule of a culture of integrity that is created and supported by morals and virtue, to which it is necessary to return, because Iraq has become one of the most corrupt countries in the world.
After the increase in the frequency of corruption on a large scale after 2003, its seriousness and the difficulty of controlling it, this led the legislator to pay attention to the oversight aspect by establishing oversight and judicial governmental agencies that work to combat corruption in all its forms, according to laws enacted to preserve public money. The independent oversight bodies and their real role in combating Corruption, represented by the “Integrity Commission and the Board of Supreme Audit,” in addition to that the three state authorities, “legislative, executive and judicial”, in their various agencies, contribute to combating corruption in accordance with their laws.