Abstract

ABSTRACT :
The crime of embezzlement in the traditional image of the crimes that should be a special corner available, as legislator Whoever is committed to be a certain property is being employee or assigned to public service, and note that of the development in society and in compatible with what goes by the states in their legislation has criminalized legislator Iraqi embezzlement in the private sector, through the ratification of the international Convention against corruption in 2004 in 2007. for the privacy and accuracy of this crime that intersect significantly with other crimes, especially crimes of theft and breach of trust, which demind us to study some precision to distinguish them from the other above-mentioned crimes, Showing the extent of its effectiveness in the fight against financial corruption in the society, so the study for this crime is through basic statement the bases and then a statement essence marks them for other crimes that are approaching them and then showing its role in the reduction of financial corruption