The phenomenon of administrative and financial corruption is one of the most dangerous phenomena facing countries, especially developing countries, including Iraq, which results in paralysis in the process of construction and economic development, including the destruction of the economy and financial and administrative capacity and its repercussions. The impact on the societal structure and the welfare of society, and the emergence of the phenomenon of corruption at the internal level, and it is necessary to confront it with the national legislative system by international means represented in enacting internal laws and joining the conventions and organizations concerned with combating it. Corruption, and this corruption is like a huge iceberg at the bottom of the sea, from which only the top appears, that is, what is discovered. In the eighties of the last century, its degrees intensified in the nineties, as a result of the economic sanctions imposed on Iraq, in which the living standards of citizens and employees declined very dramatically, forcing some of the weak-minded to seek refuge. To practice corruption in order to cover the usual expenses of their lives, and after 2003 corruption became a normal phenomenon in addition to the weakness of the roles played by the supervisory authorities such as the Financial Supervision Bureau or the Integrity Commission and the offices of the Inspectors General before its abolition, as well as the penal provisions contained in Penal Code No (111) for the year 1969 and its amendments, the Integrity Commission Law No. (30) of 2011, and the Anti-Money Laundering and Terrorism Law. Finance Law No. 39 of 2015 and Central Bank of Iraq Law No. 82 of 2017, despite the announcement by successive governments of their fight against corruption, and therefore it is difficult for the government to eliminate it permanently, as this amount of corruption and its methods have penetrated the corridors of ministries in Iraq to be a cause key to activate scripts. He urged the supervisory authorities in all ministries to play their role in combating the phenomenon of corruption. Corruption The fight against corruption by the regulatory bodies is a vital issue in the political and economic systems in all countries of the world, including Iraq, where it has established oversight bodies that have dealt with this scourge rooted in the societal structure since its establishment. The modern Iraqi state in 1921 and the diversity of its development and influence on the political structure of the successive Iraqi political regimes. Along the way until 2003 and the subsequent fall of the political system, the establishment of a pluralistic democratic political system, and the adoption of a permanent constitution in 2005, the new system faced many challenges that differed in their severity and gravity, and corruption was one of the most important of these challenges, and that one of the most important Corruption risks at the local level wastage of public money and misallocation of funds. Resources and possibilities for development in local units, inefficiency of public services provided to citizens, poor climate investment, and low economic growth. Many researchers and scholars have classified corruption into a number of behavioral forms and manifestations .