Abstract

Corruption in all its forms in general, financial and administrative in particular, is one of the important issues that threaten the administrative and financial systems in most countries of the world, and the developing countries in particular, including Iraq, which has become one of the dilemmas facing the public authorities and regulatory bodies. It is difficult to fight or limit them at least, as this issue is visible in most of the joints of the Iraqi state, and insults the Iraqi citizen because of its negative effects on him, in the form of administrative and financial corruption is the origin, and integrity is the exception, both within the scope of the job or even in the Iraqi society itself, Among the reasons behind this is the absence of a culture of integrity for both the employee and the Iraqi citizen at all levels, which requires stopping the phenomenon and studying it through research and investigation and trying to come up with some effective solutions to reduce financial corruption and administrative.